|
TDS RATE CHART FY: 2024-25 (AY: 2025-26)
|
|
Section
|
Nature of Payment
|
Threshold
|
Indv / HUF
|
Others
|
|
|
Rs.
|
TDS Rate (%)
|
|
192
|
Salaries
|
-
|
Slab Rate
|
Slab Rate
|
|
192A
|
Premature withdrawal from EPF
|
50000
|
10
|
-
|
|
193
|
Interest on Securities
|
10000
|
10
|
10
|
|
194
|
Dividends
|
5000
|
10
|
10
|
|
194A
|
Interest (Banks)
|
40000
|
10
|
10
|
|
194A
|
Interest - Senior Citizen (Banks)
|
50000
|
10
|
-
|
|
194A
|
Interest (Others)
|
5000
|
10
|
10
|
|
194B
|
Winning from Lotteries
|
10000
|
30
|
30
|
|
194BA
|
Winnings from online games
|
-
|
30
|
30
|
|
194BB
|
Winning from Horse Race
|
10000
|
30
|
30
|
|
194C
|
Contractor - Single Transaction
|
30000
|
1
|
2
|
|
194C
|
Contractor - During the F.Y.
|
1 Lakh
|
1
|
2
|
|
194C
|
Transporter (44AE) declaration with PAN
|
-
|
-
|
-
|
|
194D
|
Insurance Commission (15G - 15H allowed)
|
15000
|
5
|
10
|
|
194DA
|
Payment received - Life insurance Policy
|
1 Lakh
|
|
|
|
|
From : 01/10/2024
|
|
2
|
2
|
|
|
Upto : 30/09/2024
|
|
5
|
5
|
|
194EE
|
Payment received - National Savings Scheme (NSS)
|
2500
|
10
|
10
|
|
194F
|
Repurchase Units by MFs (Upto 30/09/2024 - 20% TDS)
|
-
|
-
|
-
|
|
194G
|
Commission - Lottery
|
15000
|
|
|
|
|
From : 01/10/2024
|
|
2
|
2
|
|
|
Upto : 30/09/2024
|
|
5
|
5
|
|
194H
|
Commission / Brokerage
|
15000
|
|
|
|
|
From : 01/10/2024
|
|
2
|
2
|
|
|
Upto : 30/09/2024
|
|
5
|
5
|
|
194I(a)
|
Rent for Plant & Machinery
|
2.40 Lakh
|
2
|
2
|
|
194I(b)
|
Rent for Land, Building & Furniture
|
2.40 Lakh
|
10
|
10
|