TDS RATE CHART FY: 2021-22 (AY: 2022-23)

Section	Nature of Payment	Threshold	Indv/ HUF	Others
		Rs.	TDS Rate (%)
192	Salaries	–	Avg	–
192A	Premature withdrawal from EPF	50,000	10%	–
193	Interest on Securities	10,000	10%	10%
194	Dividends	5,000	10%	10%
194A	Interest (Banks)	40,000	10%	10%
194A	Interest (Others)	5,000	10%	10%
194A	Senior Citizen	50,000	10%	–
194B	Winning from Lotteries	10,000	30%	30%
194BB	Winnings from Horse Race	10,000	30%	30%
194C	Contractor – Single Transaction	30,000	1%	2%
194C	Contractor – During the F.Y.	1,00,000	1%	2%
194C	Transporter (44AE) declaration with PAN	–	–	–
194D	Insurance Commission (15G-15H allowed)	15,000	5%	10%
194DA	Life insurance Policy	1,00,000	1%	1%
194E	Non-Resident Sportsmen or Sports Association	–	20%	20%
194EE	NSS	2,500	10%	10%
194F	Repurchase Units by MFs	–	20%	20%
194G	Commission – Lottery	15,000	5%	5%
194H	Commission / Brokerage	15,000	5%	5%
194I(a)	Rent of Plant / Machinery / Equipment	2,40,000	2%	2%
194I(b)	Rent of Land Building & Furniture	2,40,000	10%	10%
194IA	Transfer of certain immovable property other than agriculture land	50,00,000	1%	1%
194IB	Rent by Individual / HUF (wef 01.06.2017)	50,000/PM	5%	–
194IC	Payment under Specified agreement applicable for F.Y: 2017-18 onwards	–	10%	10%
194J (a)	Fees-tech srvcs, call centre, royalty for sale etc.	30,000	2%	2%
194J (b)	Fee for professional service or royalty etc.	30,000	10%	10%
194K	Payment of dividend by mutual Funds	5,000	10%	10%
194LA	Compensation on transfer of certain immovable property other than agriculture land	2,50,000	10%	10%
194LA	Immovable Property (TDS exempted under RFCTLARR Act (wef 01.04.2017)	–	–	–
194LB	Income by way of interest from infrastructure debt fund(non-resident)	–	5%	5%
194LBA	Certain income from units of a business trust (applicable from 01.10.2014)	–	10%	10%
194LBA	Certain income from units of a business trust to non-resident (applicable from 01.10.2014)	–	5%	5%
194LBB	Income in respect of investment of investment fund	–	10% for residents, 30% for non-residents	10% for residents, 40% for non-residents
194LBC	Income in respect of investment in securitization trust	–	30% for residents, 40% for non-residents, 25% for individual & HUF	30% for residents, 40% for non-residents, 25% for individual & HUF
194LC	Income by way of interest by an Indian specified company to a non-resident/foreign company on foreign currency approved loan/long term infrastructure bond ‘from outside India (applicable from July 1, 2012)	–	5%	5%
194LD	Interest on certain bonds and Govt. Securities (from 01.06.2013)		5%	5%
194M	Payment to commission, brokerage etc. by individual & HUF	50,00,000	5%	5%
194N	Cash withdrawal in excess of 1 crore during the previous year from 1 or more account with a bank or co-operative society (wef 01.09.2019)	1,00,00,000	2%	2%
194Q	TDS on e-commerce participants	5,00,000	1% (01.10.2020)	1% (01.10.2020)
Note: TDS Rates without PAN – 20% flat (if TDS is lower than 20%)
Note: The above list covers most of the sections applicable for domestic transactions updated on 07.04.2021