TDS RATE CHART FY 2017-18 (AY 2018-19)



Section Nature of Payment Rate for Individuals/ HUF in % Rate for other forms of business in %
192 Salaries As per Slab Rate NA
193 Interest on Securities> 10000, Interest on Debentures 10 10
194 Deemed Dividend u/s 2(22) e dividends other than listed companies 10 10
194A Interest other than Interest on Securities (including recurring deposits: Bank/Post Office > Rs 10,000, others > 5000) 10 10
194B Lottery/Crossword Puzzle > Rs 10000 30 30
194BB Winnings from Horse Race > Rs 10000 30 30
194C Contracts where single bill > 30,000 or aggregate annual limit > Rs 100,000 1 2
194D Insurance Commission > Rs 15,000 5 5
194DA Payment in respect of Life Insurance Policy 1 0
194E Payment for non-resident sports person or association 20 20
194EE Payment in respect of NSS Deposits 10 0
194F Repurchase of units of MF/UTI 20 20
194G Commission on Sale of lottery tickets >15000 5 5
194H Commission or Brokerage > 15,000 5 5
194I Rent of Machinery, plant, or equipment > Rs 180,000 2 2
Rent of land, building (including factory building) or land appurtenant thereto a building (including factory building) or furniture and fittings > 180,000 10 10
194IA Transfer of immovable property other than agricultural land (> Rs 50,00,000) 1 1
194IB Payment by Individual / HUF (other than those covered u/s 194I or not covered under sec 44AB) of rent exceeding Rs 50,000 for a month or part of a month during the previous year (w.e.f. 1.6.2017) 5 5
194IC Payment under Builders Agreement - A person owning land or building or both, agreeing to allow another person to develop a real estate project on such land or building or both, in consideration of a share, being land or building or both in such project whether with or without payment of part of the consideration in cash, wef 01/04/2017 10 10
194J Professional / Technical Charges/ Royalty > Rs 30,000 10 10
Non-compete fees or payment to Directors, Professional services payments to Call Centre > Rs 30,000 2 2
194LA Compensation on acquisition of immovable property > Rs 250,000 by Government 10 10
194LB Interest from Infrastructure Bond 5 5
194LBA Income in the way of interest received from Special Purpose Vehicle, distributed by a business trust to its unit holders
Resident Payee 10 10
Nonresident Payee 5 5
Distribution of income by a business trust being a real estate investment trust Rates specifie d in part II First Schedul e Rates specified in part II First Schedule
194LBB Payments to a unit holder in respect of units of Investment fund u/s 115 UB 10 10
194LC Interest to Nonresident from Indian Company / business trusts engaged in certain business 5 5
194LD Interest in Certain Govt Bonds / Securities payable on or after 01-06-2013 but before 01-07-2020 5 5
195/196B/1 96C/196D/1 96E Payment to Non-residents Rates in Force Rates in Force