TDS price chart for fiscal year 2020-2021 (AY 2021-22)


category

Dissolved Solids Rate (%)

TDS prices from April 1, 2020 to May 13, 2020

TDS prices from May 14, 2020 to March 31, 2021

Section 192: pay salary

Section 192a: Early withdrawal from EPF

board rate
10

board rate
10

board rate
10

Section 194b: Income through lottery winnings, crossword puzzles, card games, and other games

30

30

30

Section 194BB: Income through horse racing

30

30

30

Part 193: interest on stock

a) Central or government securities

b) Security by a local authority or corporation established by a central, state or county law

c) Bonds issued by a company (listed on a recognized stock exchange) in accordance with securities contracts (regulation) Law 1956 Section 42

d) Interest on any other security

10

10

7.5

Section 194c: Payment to the contractor or subcontractor.

a) Individuals / HUF

b) others

1

2

1

2

0.75

1.5

Article 194: Dividends other than dividends as referred to in Section 115-O

10

10

7.5

Section 194a: Income earned other than “interest on securities” income

wef April 1, 2018, interest up to Rs. 50,000 Seniors Earned In:

Deposit at post offices

– Deposit with banks

Fixed deposit schemes

Recurring Deposit (RD) Schemes

He will be exempted from TDS

wef April 1, 2019, income limit for TDS has been increased to Rs. 40,000 out of 10,000, in post offices and bank deposits

10

10

7.5

Section 194g: Commission, tip, etc., on the sale of lottery tickets

5

(wef 01. June 2016)

(10% from April 1, 2015 to May 31, 2016)

5

3.75

Section 194 lbs: Payment as commission on possession of some immovable property

5

(wef 01. June 2016)

(10% from April 1, 2015 to May 31, 2016)

5

3.75

Section 194 and: Repurchase of a unit by a Unit Trust of India (UTI) or a mutual fund

20

20

15th

Section 194 H: Paying for a National Savings Scheme (NSS) for a person

10

(wef 01. June 2016)

(20% from April 1, 2015 to May 31, 2016)

10

7.5

Section 194d: Insurance commission

5

(wef 01. June 2016)

(10% from April 1, 2015 to May 31, 2016)

5

3.75

Section 194DA: Paying for a life insurance policy

5

(on 01 September 2015)

1

(on 01 June 2016)

(2% from April 1, 2015 to May 31, 2016)

5

3.75

Article 194-I: Pay as rent

a) Factories and machines

b) Land, building or furniture Wef 01.04. 2019, the TDS limit has been increased to Rs. 2,40,000 pa from 1,80,000 pa for rent tax deduction

2

10

2

10

1.5

7.5

Section 194-IA: Payment for the transfer of immovable property other than agricultural land.

1

1

0.75

Article 194 – IB: Payments as rent by an individual or HUF are not covered by u/s. 194I (WEF from 01. June 2017)

5 (on 01 June 2017)

(Above 50,000 rupees per month as rent)

5

3.75

Article 194 – IC: Payment under joint development agreements for individuals / HUF

(on 01 April 2017)

10

10

7.5

Section 194j: Any amount paid as a fee for professional services

10

10

7.5

Section 194j: Any amount paid as remuneration/fee or commission to the manager

10

10

7.5

Section 194j: Any amount paid for not doing any activity related to any business

10

10

7.5

Section 194j: Any amount paid for not sharing any experience, patent, copyright, etc.

2

2

1.5

Section 194j: Any amount paid as a fee for technical services

2

2

1.5

Section 194j: Any amount paid as a royalty in exchange for selling, distributing, or showing films

2

2

1.5

Section 194k: Payment as

(a) Mutual Fund Units as per Section 10 (23d)

(B) units of charge

(c) Units of a particular company

(Wednesday 01 April 2020)

10

10

7.5

Article 194LA: Payment in connection with compensation for the acquisition of certain immovable property

10

10

7.5

Section 194 LBA (1): Payments are distributed by a business credit to the unit holder

10

10

7.5

Section 194LBBPayment for units of an investment fund for the unit holder

10

10

7.5

Section 194 LBC: Payments for investment in the securitization fund

a) individual / HUF

b) others

10

10

7.5

Section 194 AD: Certain payments by individuals or HUF up to Rs 50 Lakhs

5

5

3.75

Section 194N: Cash payment up to Rs 1 crore

2

2

2

Section 194N: cash payment in

a. 20 lakh rupees – Rs. 1 Crore

NS. For the above Rs. 1 Crore

2

5

2

5

Section 194O: For the sale of goods or provision of services by an e-commerce operator through its digital or electronic platform wef October 1, 2020

1

0.75

any other income

10

10

10



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