| 192 |
Income
from Salary
|
Senior
Citizen (60 Years)
|
Rs.
3,00,000
|
Average
rate of Tax + Health & Education Cess (Surcharge if Salary
> 50 Lacs) |
|
Super
Senior Citizen (80 Years)
|
Rs.
5,00,000 |
| Others |
Rs.
2,50,000 |
| 192A |
Premature
Withdrawal from EPF (wef 01.06.2015) (*If PAN not furnished Rate of TDS
at Maximum Mariginal Rate of 34.608%)
|
Rs.
50,000
|
10% |
| 193 |
*
Interest on Securities
|
Rs.
10,000 |
10% |
| 194 |
Dividend—
Dividend other than the dividend as referred to in Section 115-O
|
|
10% |
| 194A |
Interest
from a Banking Company
|
Rs.
40,000 per annum /Rs. 50,000 per annum for Senior citizen |
10% |
| 194A |
Interest
other than from a Banking Company
|
Rs.
5,000 per annum |
10% |
| 194B |
Winning
from Lotteries & Cross Word Puzzles
|
Rs.
10,000 per annum |
30% |
| 194BB |
Winnings
from horse races |
Rs.
10,000 per annum |
30% |
| 194C |
Payment
to contractor/sub-contractor |
Rs.30,000
per contract (or)
Rs. 1,00,000 per annum
|
Individual/HUF
1% Others 2% |
| 194D |
Insurance
Commision |
Rs.
15,000
|
Resident:5%
Domestic Company:10% |
| 194DA
|
Payment
under life insurance policy (including Bonus)
- With effect from September 1, 2019 : 5% of the amount of income comprised in payment
|
Rs.1,00,000
per annum
|
1%
5%
|
| 194E |
Non-resident
Sportman or Sports Association
|
-
|
20% |
| 194EE |
Out
of deposit under NSS
|
Rs.2,500 |
| Individual
or HUF 10% |
| Other
NA |
|
| 194F |
Payment
on account of repurchase of unit by Mutual Fund or Unit Trust of India |
|
20% |
| 194G |
Commission
on Sale of Lottery Tickets
|
Rs.
15,000
|
5% |
| 194H |
**Commission/Brokerage |
Rs.
15,000 per annum
|
5% |
| 194-I |
**Rent
on Plant / Machinery |
Rs.
2,40,000 per annum |
2% |
| 194-I |
**Land
or building or furniture or fitting
|
Rs.
2,40,000 per annum |
10% |
| 194-IA |
Payment
or transfer of Non -agricultural immovable property |
Rs.
50,00,000 & above |
1% |
194-IB
|
Rent
payable by an individual or HUF not liable to tax audit
|
Rs.50,000
per month
|
5%
|
194-IC
|
Payment
of monetary consideration under Joint Development Agreements |
-
|
10% |
| 194J |
Fees
for Professional / Technical Services |
Rs.
30,000 per annum |
2%
(For Call Centre) |
10%
(For Others)
|
194LA
|
Compulsory
Acquisition of immovable Property |
Rs.
2,50,000
|
10% |
| 194LBA |
Business
trust shall deduct tax while distributing, any interest received or
receivable by it from a SPV or any income received from renting or
leasing or letting out any real estate asset owned directly by it, to
its unit holders. |
- |
10% |
| 194LBB |
Investment
fund paying an income to a unit holder [other than income which is
exempt under Section 10(23FBB)] |
-
|
10% or
Invalid PAN 20%
Non-Resident 30%
Foreign Company 40% |
| 194LBC |
Income
in respect of investment made in a securitisation trust |
-
|
Individual
or HUF 25%
Other 30%
Foreign Company 40% |
| 194M |
TDS
on payment to resident contractors and professionals (other than those
who covered u/s 194C or 194J) by individual/HUF not liable for tax
audit. |
Rs.
50 lacs |
5%
(wef 01.09.2019) |
| 194N |
TDS
on cash withdrawal from Bank, Post office etc. |
Rs.
1 crore |
2%
(wef 01.09.2019) |
*
Only for Debenture in which the public are substantially interested
**
Other than Individual or HUF except those covered u/s 44AB
TCS
Rates
|
| 206C |
Scrap
|
-
|
1.00% |
| 206C |
Tendu
Leaves
|
-
|
5.00% |
| 206C |
Timber
obtained under a forest lease or other mode
|
-
|
2.50% |
| 206C |
Any
other forest produce not being a Timber or tendu leave
|
-
|
2.50% |
| 206C |
Alcoholic
Liquor for Human Consumption
|
-
|
1.00% |
| 206C |
Packing
lot, toll plaza, mining & quarrying
|
-
|
2.00% |
| 206C |
Purchase
of coal lignite, Iron ore by a trader |
- |
1.00% |
| 206C |
Sale
Value of Motor vehicle whether in cheque or in any other mode of receipt |
Exceeding
Rs. 10 Lakhs per transaction |
1.00% |