TDS Rates Chart [F.Y.2018-19 A.Y.2019-20]

Download TDS Rates Chart (F.Y.2018-19 A.Y.2019-20)

You can download TDS rates chart in excel and pdf format for Resident or Non-Resident payee. You can also check TDS rates without downloading these file from the tables given below.

Download TDS Rates Chart (Resident Payee) PDF FormatDownload
Download TDS Rates Chart (Resident Payee) Excel FormatDownload
Download TDS Rates Chart (Non- Resident Payee) PDF FormatDownload
Download TDS Rates Chart (Non-Resident Payee) Excel formatDownload
Download TDS Rates Chart (Combined) (Resident and Non Resident Payee) PDF FormatDownload

TDS Rates (A.Y. 2018-19 A.Y. 2019-20)

Select the status of payee to check TDS rates for F.Y. 2018-19/A.Y.2019-20. You can also download TDS Rates Chart for F.Y. 2018-19 or A.Y. 2019-20 in PDF Format and Excel format. To download TDS chart direct go to end of this article.

When Payment Made to Resident Payee

  1. Resident Individuals
  2. Resident HUFs
  3. Resident – Firm/Co-operative
  4. Domestic Company
  5. TDS on Salary

When Payment Made to Non-Resident Payee

  1. Non Resident – Individual
  2. Non Resident – Firm/Co-operative
  3. Non Resident Corporate

TDS Rates F.Y. 2018-19 (Resident – Individual)

SectionNature of PaymentLimitTDS Rates
192Payment of SalaryRs.2,50,000 (0to60Yrs)
Rs.3,00,000 (60to80Yrs)
Rs.5,00,000 (Above 80Yrs)
As per Slab
192APayment of taxable accumulated balance of provident fundRs. 50,00010%
193Interest on SecuritiesRs. 10,00010%
193Interest on DebenturesRs. 5,000 p.a.10%
194AInterest payment other than interest on securitiesRs. 50,000 p.a. for Senior Citizen & Rs.10,000 p.a. for others10%
194BWinning from lottery or crossword puzzle or card game or other game of any sortRs. 10,00030%
194BBWinning from horse raceRs. 10,00030%
194CPayment to contractors/sub-contractorsRs. 30,000 for single payment & Rs.1,00,000 for aggregate payment during the F.Y.1%
194DPayment of Insurance CommissionRs.15,000 p.a.5%
194DAPayment in respect of life insurance policyRs.1,00,000 p.a.1%
194EEPayment of National Saving SchemeRs. 2,500 p.a.10%
194FPayment for repurchase of units of MF or UTIN/A20%
194GCommission on sale of lottery ticketsRs. 15,000 p.a.5%
194HCommission or brokerageRs. 15,000 p.a.5%
194IRent of plant & machineryRs. 1,80,000 p.a.2%
194IRent of land or building or furniture or fittingRs. 1,80,000 p.a.10%
194IAPayment or credit of consideration for transfer of any immovable property (other than rural agricultural land)Rs. 50 Lacs1%
194IBPayment or credit of rent by an individual or HUF if not subject to tax audit w.e. 1-6-2017Rs. 50,000 p.m.5%
194ICPayment under joint development agreement (who transfers land/building)N/A10%
194JProfessional fees, technical fees, royalty or remuneration to a director
-if payment is engaged only in the business operations of call centre w.e.f 1-6-2017
Rs. 30,0002%
194JProfessional Fee, Technical fees, Royalty or Remuneration
- Other than call centre operator only business payment
Rs. 30,00010%
194LAPayment of compensation on acquisition of certain immovable propertyRs. 2,50,000 p.a.10%
194LBA (1)Payment by business trust to resident unit holdersN/A10%
194LBBPayment in respect of units of investment fundsN/A10%
194LBC (1)Payment in respect of an investment in a securitisation trustN/A25%

TDS Rates F.Y. 2018-19 (Resident – HUF)

SectionNature of PaymentLimitTDS Rates
192Payment of SalaryRs.2,50,000 (0to60Yrs)
Rs.3,00,000 (60to80Yrs)
Rs.5,00,000 (Above 80Yrs)
As per Slab
193Interest on SecuritiesRs. 10,00010%
193Interest on DebenturesRs. 5,000 p.a.10%
194AInterest payment other than interest on securitiesRs. 50,000 p.a. for Senior Citizen & Rs.10,000 p.a. for others10%
194BWinning from lottery or crossword puzzle or card game or other game of any sortRs. 10,00030%
194BBWinning from horse raceRs. 10,00030%
194CPayment to contractors/sub-contractorsRs. 30,000 for single payment & Rs.1,00,000 for aggregate payment during the F.Y.1%
194DPayment of Insurance CommissionRs.15,000 p.a.5%
194DAPayment in respect of life insurance policyRs.1,00,000 p.a.1%
194EEPayment of National Saving SchemeRs. 2,500 p.a.10%
194FPayment for repurchase of units of MF or UTIN/A20%
194GCommission on sale of lottery ticketsRs. 15,000 p.a.5%
194HCommission or brokerageRs. 15,000 p.a.5%
194IRent of plant & machineryRs. 1,80,000 p.a.2%
194IRent of land or building or furniture or fittingRs. 1,80,000 p.a.10%
194IAPayment or credit of consideration for transfer of any immovable property (other than rural agricultural land)Rs. 50 Lacs1%
194IBPayment or credit of rent by an individual or HUF if not subject to tax audit w.e. 1-6-2017Rs. 50,000 p.m.5%
194ICPayment under joint development agreement (who transfers land/building)N/A10%
194JProfessional fees, technical fees, royalty or remuneration to a director
-if payment is engaged only in the business operations of call centre w.e.f 1-6-2017
Rs. 30,0002%
194JProfessional Fee, Technical fees, Royalty or Remuneration
- Other than call centre operator only business payment
Rs. 30,00010%
194LAPayment of compensation on acquisition of certain immovable propertyRs. 2,50,000 p.a.10%
194LBA (1)Payment by business trust to resident unit holdersN/A10%
194LBBPayment in respect of units of investment fundsN/A10%
194LBC (1)Payment in respect of an investment in a securitisation trustN/A25%

TDS Rates F.Y. 2018-19 (Resident – Firm/Co-operative)

SectionNature of PaymentLimitTDS Rates
192Payment of SalaryRs.2,50,000 (0to60Yrs)
Rs.3,00,000 (60to80Yrs)
Rs.5,00,000 (Above 80Yrs)
As per Slab
193Interest on SecuritiesRs. 10,00010%
193Interest on DebenturesRs. 5,000 p.a.10%
194Dividends other than the dividends as in sec 115-)Rs. 2,50010%
194AInterest payment other than interest on securitiesRs. 50,000 p.a. for Senior Citizen & Rs.10,000 p.a. for others10%
194BWinning from lottery or crossword puzzle or card game or other game of any sortRs. 10,00030%
194BBWinning from horse raceRs. 10,00030%
194CPayment to contractors/sub-contractorsRs. 30,000 for single payment & Rs.1,00,000 for aggregate payment during the F.Y.2%
194DPayment of Insurance CommissionRs.15,000 p.a.5%
194DAPayment in respect of life insurance policyRs.1,00,000 p.a.1%
194EEPayment of National Saving SchemeRs. 2,500 p.a.10%
194FPayment for repurchase of units of MF or UTIN/A20%
194GCommission on sale of lottery ticketsRs. 15,000 p.a.5%
194HCommission or brokerageRs. 15,000 p.a.5%
194IRent of plant & machineryRs. 1,80,000 p.a.2%
194IRent of land or building or furniture or fittingRs. 1,80,000 p.a.10%
194IAPayment or credit of consideration for transfer of any immovable property (other than rural agricultural land)Rs. 50 Lacs1%
194IBPayment or credit of rent by an individual or HUF if not subject to tax audit w.e. 1-6-2017Rs. 50,000 p.m.5%
194ICPayment under joint development agreement (who transfers land/building)N/A10%
194JProfessional fees, technical fees, royalty or remuneration to a director
-if payment is engaged only in the business operations of call centre w.e.f 1-6-2017
Rs. 30,0002%
194JProfessional Fee, Technical fees, Royalty or Remuneration
- Other than call centre operator only business payment
Rs. 30,00010%
194LAPayment of compensation on acquisition of certain immovable propertyRs. 2,50,000 p.a.10%
194LBA (1)Payment by business trust to resident unit holdersN/A10%
194LBBPayment in respect of units of investment fundsN/A10%
194LBC (1)Payment in respect of an investment in a securitisation trustN/A30%

TDS Rates F.Y. 2018-19 (Domestic Company)

SectionNature of PaymentLimitTDS Rates
192Payment of SalaryRs.2,50,000 (0to60Yrs)
Rs.3,00,000 (60to80Yrs)
Rs.5,00,000 (Above 80Yrs)
As per Slab
193Interest on SecuritiesRs. 10,00010%
193Interest on DebenturesRs. 5,000 p.a.10%
194Dividends other than the dividends as in sec 115-)Rs. 2,50010%
194AInterest payment other than interest on securitiesRs. 50,000 p.a. for Senior Citizen & Rs.10,000 p.a. for others10%
194BWinning from lottery or crossword puzzle or card game or other game of any sortRs. 10,00030%
194BBWinning from horse raceRs. 10,00030%
194CPayment to contractors/sub-contractorsRs. 30,000 for single payment & Rs.1,00,000 for aggregate payment during the F.Y.2%
194DPayment of Insurance CommissionRs. 15,000 p.a.10%
194DAPayment in respect of life insurance policyRs.1,00,000 p.a.1%
194EEPayment of National Saving SchemeRs. 2,500 p.a.10%
194FPayment for repurchase of units of MF or UTIN/A20%
194GCommission on sale of lottery ticketsRs. 15,000 p.a.5%
194HCommission or brokerageRs. 15,000 p.a.5%
194IRent of plant & machineryRs. 1,80,000 p.a.2%
194IRent of land or building or furniture or fittingRs. 1,80,000 p.a.10%
194IAPayment or credit of consideration for transfer of any immovable property (other than rural agricultural land)Rs. 50 Lacs1%
194IBPayment or credit of rent by an individual or HUF if not subject to tax audit w.e. 1-6-2017Rs. 50,000 p.m.5%
194ICPayment under joint development agreement (who transfers land/building)N/A10%
194JProfessional fees, technical fees, royalty or remuneration to a director
-if payment is engaged only in the business operations of call centre w.e.f 1-6-2017
Rs. 30,0002%
194JProfessional Fee, Technical fees, Royalty or Remuneration
- Other than call centre operator only business payment
Rs. 30,00010%
194LAPayment of compensation on acquisition of certain immovable propertyRs. 2,50,000 p.a.10%
194LBA (1)Payment by business trust to resident unit holdersN/A10%
194LBBPayment in respect of units of investment fundsN/A10%
194LBC (1)Payment in respect of an investment in a securitisation trustN/A30%

TDS Rates F.Y. 2018-19 (Non-Resident – Individual)

SectionNature of PaymentLimitTDS Rates
192Payment of SalaryRs.2,50,000 (0to60Yrs)
Rs.3,00,000 (60to80Yrs)
Rs.5,00,000 (Above 80Yrs)
As per Slab
192APayment of taxable accumulated balance of provident fundRs. 50,00010%
194BWinning from lottery or crossword puzzle or card game or other game of any sortRs. 10,00030%
194BBWinning from horse raceRs. 10,00030%
194EPayment to Non- Resident Sportsman or Sport AssociationN/A20%
194EEPayment of National Saving SchemeRs. 2,500 p.a.10%
194FPayment for repurchase of units of MF or UTIN/A20%
194GCommission on sale of lottery ticketsRs. 15,000 p.a.5%
194LBPayment of interest on infrastructure debt fund to Non-Resident or foreign companyN/A5%
194LBA (2)Income distribution by a investment fund received or receivable by it from a SPVN/A5%
194LBA (3)Payment of the nature referred to in section 10(23FCA) by business trust to unit holdersN/A30%
194LBBPayment in respect of unites of investment fund specified in section 115 UBN/A30%
194LBC (2)Payment in respect of an investment in a securitisation trust specified in clause (d) of the explanation occurring after section 115TCAN/A30%
194LCPayment or credit of interest by an Indian specified company on foreign currency approved loan/long term bonds from outside IndiaN/A5%
194LDInterest on a rupee denominated bond of an Indian company on Government SecurityN/A5%
195a) Income of foreign exchange assets payable to an Indian citizenN/A20%
195b) income by way of long-term capital gains referred to in section 115E or section 112 (I) (c) (iii)N/A10%
195c) Short-term capital gains under section 111AN/A15%
195d) Any other long-term capital gains (non being covered by section 10(33), 10(36) and 10 (38)N/A20%
195e) Income by way of interest payable by Government/Indian concern on money borrowed or debit incurred by Government or Indian concern in foreign currency (not being interest referred in section 194LB or 194LC)N/A20%
195f) Royalty - Where the agreement is made after march 31, 1961 but before April 1, 1976N/A10%
195g) Royalty- Where the agreement is made on or after April 1, 1976N/A10%
195h) Fee for technical services
- Where the agreement is made after February 29, 1964 but before April 1, 1976
N/A10%
195i) Fee for technical services Where the agreement is made on or after April 1, 1976N/A10%
195j) Any other income
N/A30%
196BPayment or credit of income from unites including long term capital gains on transfer of such units to an offshore fundsN/A10%
196CPayment or credit of interest of foreign currency bonds or GDR including long-term capital gains on transfer of such bonds non being dividends referred to in section 115-ON/A10%
196DPayment or credit of income from securities not being dividends, short-term or long-term capital gain to Foreign Institutional InvestorsN/A20%

TDS Rates F.Y. 2018-19 (Non-Resident – firm/Co-operative)

SectionNature of PaymentLimitTDS Rates
192Payment of SalaryRs.2,50,000 (0to60Yrs)
Rs.3,00,000 (60to80Yrs)
Rs.5,00,000 (Above 80Yrs)
As per Slab
194BWinning from lottery or crossword puzzle or card game or other game of any sortRs. 10,00030%
194BBWinning from horse raceRs. 10,00030%
194EPayment to Non- Resident Sportsman or Sport AssociationN/A20%
194EEPayment of National Saving SchemeRs. 2,500 p.a.10%
194FPayment for repurchase of units of MF or UTIN/A20%
194GCommission on sale of lottery ticketsRs. 15,000 p.a.5%
194LBPayment of interest on infrastructure debt fund to Non-Resident or foreign companyN/A5%
194LBA (2)Income distribution by a investment fund received or receivable by it from a SPVN/A5%
194LBBPayment in respect of unites of investment fund specified in section 115 UBN/A30%
194LBC (2)Payment in respect of an investment in a securitisation trust specified in clause (d) of the explanation occurring after section 115TCAN/A30%
194LCPayment or credit of interest by an Indian specified company on foreign currency approved loan/long term bonds from outside IndiaN/A5%
194LDInterest on a rupee denominated bond of an Indian company on Government SecurityN/A5%
195a) Income of foreign exchange assets payable to an Indian citizenN/A20%
195b) income by way of long-term capital gains referred to in section 115E or section 112 (I) (c) (iii)N/A10%
195c) Short-term capital gains under section 111AN/A15%
195d) Any other long-term capital gains (non being covered by section 10(33), 10(36) and 10 (38)N/A20%
195e) Income by way of interest payable by Government/Indian concern on money borrowed or debit incurred by Government or Indian concern in foreign currency (not being interest referred in section 194LB or 194LC)N/A20%
195f) Royalty - Where the agreement is made after march 31, 1961 but before April 1, 1976N/A10%
195g) Royalty- Where the agreement is made on or after April 1, 1976N/A10%
195h) Fee for technical services
- Where the agreement is made after February 29, 1964 but before April 1, 1976
N/A10%
195i) Fee for technical services Where the agreement is made on or after April 1, 1976N/A10%
195j) Any other income
N/A30%
196BPayment or credit of income from unites including long term capital gains on transfer of such units to an offshore fundsN/A10%
196CPayment or credit of interest of foreign currency bonds or GDR including long-term capital gains on transfer of such bonds non being dividends referred to in section 115-ON/A10%
196DPayment or credit of income from securities not being dividends, short-term or long-term capital gain to Foreign Institutional InvestorsN/A20%

TDS Rates F.Y. 2018-19 (Non-Resident Corporate)

SectionNature of PaymentLimitTDS Rates
192Payment of SalaryRs.2,50,000 (0to60Yrs)
Rs.3,00,000 (60to80Yrs)
Rs.5,00,000 (Above 80Yrs)
As per Slab
194BWinning from lottery or crossword puzzle or card game or other game of any sortRs. 10,00030%
194BBWinning from horse raceRs. 10,00030%
194EPayment to Non- Resident Sportsman or Sport AssociationN/A20%
194FPayment for repurchase of units of MF or UTIN/A20%
194GCommission on sale of lottery ticketsRs. 15,000 p.a.5%
194LBPayment of interest on infrastructure debt fund to Non-Resident or foreign companyN/A5%
194LBA (2)Income distribution by a investment fund received or receivable by it from a SPVN/A5%
194LBA (3)Payment of the nature referred to in section 10(23FCA) by business trust to unit holdersN/A40%
194LBBPayment in respect of unites of investment fund specified in section 115 UBN/A40%
194LBC (2)Payment in respect of an investment in a securitisation trust specified in clause (d) of the explanation occurring after section 115TCAN/A40%
194LCPayment or credit of interest by an Indian specified company on foreign currency approved loan/long term bonds from outside IndiaN/A5%
194LDInterest on a rupee denominated bond of an Indian company on Government SecurityN/A5%
195b) income by way of long-term capital gains referred to in section 115E or section 112 (I) (c) (iii)N/A10%
195c) Short-term capital gains under section 111AN/A15%
195d) Any other long-term capital gains (non being covered by section 10(33), 10(36) and 10 (38)N/A20%
195e) Income by way of interest payable by Government/Indian concern on money borrowed or debit incurred by Government or Indian concern in foreign currency (not being interest referred in section 194LB or 194LC)N/A20%
195f) Royalty - Where the agreement is made after march 31, 1961 but before April 1, 1976N/A50%
195g) Royalty- Where the agreement is made on or after April 1, 1976N/A10%
195h) Fee for technical services
- Where the agreement is made after February 29, 1964 but before April 1, 1976
N/A50%
195i) Fee for technical services Where the agreement is made on or after April 1, 1976N/A10%
195j) Any other income
N/A40%
196BPayment or credit of income from unites including long term capital gains on transfer of such units to an offshore fundsN/A10%
196CPayment or credit of interest of foreign currency bonds or GDR including long-term capital gains on transfer of such bonds non being dividends referred to in section 115-ON/A10%
196DPayment or credit of income from securities not being dividends, short-term or long-term capital gain to Foreign Institutional InvestorsN/A20%

Surcharge and Health & Education Cess

Surcharge and Health & Education cess on TDS rates is applicable only on Non-Residents and Foreign Companies. No surcharge and Health & education cess is applicable on the payment to Residents/HUFs/Firm/Domestic Company.

Payee StatusPayment ExceedsSurcharge RatesEducation Cess
Non Resident Individuals/HUFPayment more than Rs. 50 lakh but not more than Rs. 1 crore10%4% w.e.f. A.y. 2019-20 on (TDS+Surcharge)
Payment more than Rs. 1 crore15%4% w.e.f. A.y. 2019-20 on (TDS+Surcharge)
Non Resident – Co-operative society/firmPayment more than Rs.1 crore12%4% w.e.f. A.y. 2019-20 on (TDS+Surcharge)
Non-domestic companyNon-comestic companyPayment more than Rs. 1 crore but not more than Rs. 10 crore2%4% w.e.f. A.y. 2019-20 on (TDS+Surcharge)
Payment more than than Rs. 10 crore5%4% w.e.f. A.y. 2019-20 on (TDS+Surcharge)

Important Notes

  • Payee should provide his PAN to Payer so that payer can mention in TDS certificate and in TDS returns. It will help indirectly to payee to get refund easily and fast.
  • But Now w.e.f 1.4.2010 payee must tell his PAN to the payer or deductor otherwise TDS will be deducted @ 20% or the applicable rate, whiever is higher. It is the duty of payer to ensure that PAN of payee should be correct by asking PAN copy.
  • In transport business’s contracts, TDS liability will not arise if payee furnish his PAN.
  • w.e.f. 1-7-2012 TDS exemption limit on compensation on acquisition of immovable property is Rs. 2,00,000 as given in table give below earlier it was Rs. 1 Lakh.
  • Due date of TDS payment is up to 7th day from the closing date of month in which Tax has deducted and 30th April if paid or credit in the month of march otherwise Interest of late deposit  will be liable @ 1.5% for each month of delay.
  • Surcharge is not deductible on payment made to residents, other than salary.
  • In case of non-resident, surcharge would be applicable on TDS.

See complete information on Time Limit to Deposit TDS & Issue TDS Certificate

Check more detail on Penalty on Failure or Late Payment to Deposit TDS

FAQ on TDS Rates

Q. The employer has deducted excess TDS from the salary of an employee. Now can the company refund the money to employee directly?

Ans: No the company will not pay excess amount to employee directly. First company will deposit TDS to the Government. After that employee will file his income tax return and claim that amount then the income tax department will refund that amount.

Q. What is the highest TDS rates and on which payment?
The highest rates of TDS is 30% on Winning From Lotteries (Section 194B) and Winning from Horses  Section 194BB)

Q. What is the difference between TDS Rates and Income Tax Rates?

TDS stands for Tax Deducted at Source. The payer will deduct Tax of payee at time of payment or credit of payment whichever is earlier. It means payer deduct tax at source means immediately. The tax is deducted at the rates specified by the Government. So its payer duty to deduct TDS on certain payment to payee at the rate specified as above TDS rates chart. Income tax is only paid by yourself not by your payers or employers.

Related Tax Articles

152 thoughts on “TDS Rates Chart [F.Y.2018-19 A.Y.2019-20]

    • You can download the TDS rates chart for AY 2019-20 from above table from starting of this article. You can download in both format i.e PDF format and excel format. Thanks

    • Hi Manohar, There is no circular for F.Y. 2017-18 which you are asking for. Please specify in detail. Thanks

  1. Sir consequent upon becoming a foreign national I have converted my Indian SB account to NRO-Savings. In NRO conversion forms details of PAN card held and registered was filled up and submitted to the Bank.
    Effective July 1,2017 though OCI’s being foreign nationals are exempt from linking the Aadhar to PAN my bank has delinked my PAN from the NRO-savings account and started deducting TDS @30.9% which was earlier being deducted @10.3%
    I am not getting any response from the bank in spite of my repeated reminders.
    Kindly advise whether they are justified in doing so. I am fling my IT returns every year.
    Please advise.

    • Hi Balkaran Singh, The bank is right as you become NRI bank holders. So the TDS rates will be applicable as per NRI status. Check above TDS rates chart for non resident of India. Thanks

  2. Sir,
    Case No 1:
    In one of my Assessee has purchaed a property in his name less than the cost of Registered Value. But , he is not willing to pay the tax on the Income, Now he is asking us, Not to report this income in my Returns and Audit report other wise i will move to another CA for the Audit.

    Case No.2
    During the last year another party has introduced cash about 25 Lacs in his capital Account. When i say it is to be reported as unexplained income and you have to pay tax on that, he refused me to make tax audit. Subsequently, He moved another CA that he has not reported and not paid the tax. This is the situation where the CAs are standing. They are not having liberty to say and certify, it seems we are living with the mercy of the clients.

    Please clarify and intimate me in the 1st case where and whether i have to report in the tax Audit or not, If I not reported what are the consequences on my part

    • Hi Ramu Patkaure, You can download TDS rates chart in PDF file here..Download TDS Rates Chart here (PDF File)

  3. what will be the TDS rate for Documentary Producer. We have engaged a Firm for Producing a Documentary film on Railway Tunnels work. What will be the TDS rate for this work. is it 10% or 2%. kindly clarify

    • Hi DSR Sudhir, In my opinion, it comes under section 194J (Professional fee & technical fees)..not under 194C . So the TDS rate of professional fee and technical fee is 10%. But you must confirm the status of firm producing documentary means company/individuals/resident/NRI etc. After confirmation check related TDS rate chart. Thanks

  4. dear sir
    please provide us all the details of i.t sales tax vat and gst comprehensively and also guide us to fill the forms for respective of all the above.
    thanking you
    pradeep kumar.

  5. Is TDs applies to courier services if the amount exceeds 75000/- Pa

    And which type of transport TDs applies

  6. We have Event Management Vendor his registration under partner ship firm. He has given one event of Rs. 100000/- . We have deduct TDS @10% under 94J but he is forcing to deduct @2% bcoz we have partner ship firm. pls advice.

  7. in the above details were given 194IA – Transfer of Certain Immovable property other than agriculture land Threshold limit is 50 lak. instead of 50 lakh there mension 5 lakh so while seeing pls correct it

  8. we have received one advertisement bill of rs 15000/- please inform to us tds limit for advertisement & tds rate for advertisements

  9. What % tds to be deducted on subcontractor , contractor, professional fees, salary, transporter
    ( for a company)

    How to pay tds ?

    What is advance tax & on which basis it is calculated…..
    When it is to be pay
    And what %

    Pls suggest

  10. DEAR SIR
    I AM COMMING UNDER 194H AND MY TDS IS DEDUCTED BY DEDUCTOR IN 1ST QTR NAD 2ND QUTRS BUT TDS IS NOT SHOWING IN FORM 26AS

  11. Pl.. Tell me How much value single invoice exceeds for transportation charges we can deducted the TDS on , If service tax bill consider than TDS deducted if after service tax & before service tax

  12. please tell me sir,

    my transport party payment paid is Rs.10,00,703/- transaction date is 26.07.2016 tds deducted This Amount ???please tell me

  13. Hi Friends,

    My Threshold Limit is 200000 from date is 02.06.2016 to 31.12.2017, but in between how much amount invoice can book?

    can we book above 2000000, if book invoice above 20000000 then percentage how much calculated.

    Example : Actually TDS rate is 10% but exemption rate is 2%.

    Regards
    Jagadish

  14. SECTION 194IA. I THINK THRESHHOLD LIMIT IS 50 LAKH AND NOT 5 LAKH. KINDLY CHECK AND POST CORRECTLY.

  15. We received an invoice for commission for the month of April 2016 on April 30. We booked it in our books of accounts on June 30, 2016.
    In April 2016, TDS rates u/s 194H was 10% whereas in June 2010, it is 5%.
    What TDS rate should we apply considering above mentioned facts.

  16. I HAVE NOT DEDUCTED TAX ON VEHICLE REPAIRING @ MAINTENANCE FOR THE YEAR 2015/2016 . SO WHAT CAN I DO????

  17. Pl.. Tell me How much value single invoice exceeds for tranportation charges we can deduted the TDS on , If service tax is shown by separately, if not how we can treate that transaction

  18. Please clarify if I need to deduct TDS 2% for the payment on a bill raised by Hostel Mess of a College for providing boarding and lodging facilities for training programme organised by us , We are a trust registered under IT Act 1961,

  19. Pl. tell me Travel Agent (Taxi Fare Bill) for Rs.38.900.00 (One month Bill)
    can liable to TDS or not if he liable so what rate shoud be deducted.

  20. If the company turn over is not more than Rs. 20000000.

    then they are applicable to pay TDS any Landlord.

    And If they are not cut off the TDS from rent then Any query is come out for land lord.

  21. I am in plywood trading. sale plywood to various retail customer and deliver the same by coolie and vehicle and charges delivery charges on invoice. I want to know that Is service charges & TDS is applicable on delivery charges

  22. I have my salary of 8000rs./month and had 10%TDS, so how can I claim for my TDS and also how can I get exempted from TDS… PLEASE GIVE ME A SUGGESTION.

    • Hello Dsouza, You can get your TDS refund from income tax department by filling of your income tax return for that particular financial year. But I surprise why your employer deduct TDS as your salary is less than taxable limit. You did not specify that your employer deduct TDS or you are talking about TDS on interest on FD. Please specify so that I can answer accordingly. Thanks

  23. Dear Sir,
    if director salary (Female) Rs. 17,000.00 / Month then how much TDS will be deduct. Please give me calculate.

  24. I don’t have TAN no. to cut TDS from this year i am paying interest to others, may i know what is the limit till i dont need to have TAN and deduct TDS

  25. 194I : rent and building , Individiual or prop. firm is not liable for Audit no TDS even if it crosses rs1.8lacs

  26. We are outsourcing projects .If the project value is 100000 .What will be tds .And we are paying by 25% *4 so each time we are paying 25,000 then tds will applicable at a time of on the payable amount.

  27. Please,give me basic details about Contractor,Subcontractors and Other.Because we are desided to how to put them into orbit of parties.You are done to additional information about TDS.
    Thanks

  28. In 194C Contractors (Incl. Advertising and Sub-Contractor) If the bill payment is above 1 lacs then what would be the applicable TDS rates to be deducted ? 1% or 2% for both Individual and HUF. Please confirm.

  29. office has purchased referenc3e Books From Publisher for Rs 8500000-00 What amount of T.D.S. is to deducted and under what Section. Thanking you.

  30. Hi..

    I am new to business.

    From last 3 yrs I am running small service business on wife name for pharma sample analysis to industry and academics. I outsource all the analysis services. Whatever I charge, my industrial client give 10% deducted amount (as TDS cutting). This is from 2&1/2yr, are these amount are payable from IT department ? If yes kindly guide me how to deal with this. I have received all the TDS certificate from Industrial client.

    Kindly Guide me.

    • Hello Dev, Don’t worry about TDS deduction. It is all payable by IT department in the shape of Refund on the end of financial year when you file your income tax return.

  31. Information required for 94J Total amt on which TDS is deducted yearly & how we can take return tds which is deducted

  32. Hi,
    My name is abhay i am working wity private company my salary is 7000/-per month my employer said to me your are under Professional Services your TDS will be deduction 10%..is it correct …???

  33. I AM A INSTRUCTOR IN GOVT. ITI COLLEGE ON CONTRACT BASIS WITH 18000/- PM SALARY.I AM IN LABOUR RESOURCES DEPARTMENT IN BIHAR. BUT THE DEPARTMENT/DDO IS DEDUCTING TDS IN IT @ 10%. Are they correct?

  34. Is it TDS mandatory for payment made to part time jobs like painters, electrician, carpenters… in an educational institutions. These part time workers don’t have PAN. Kindly suggest

  35. Does TDS is applicable for part time workers like painter, Electricians….. who are paid on daily basis, who do not have PAN card. if yes what are the limitations and exemptions

  36. in 194-C – Contractors (including Advertising & Sub-Contractor)
    IF THE Bill payment is above 75,001/- OR 1 Lac then what would be the applicable TDS rate to be deducted 1% OR 2% FOR THE INDIVIDUAL

  37. OUR Company is tour & travel, i just conform i buy Tour Package on other travel company for our customer purpose, vendor give a invoice to me Rs. 80000+ST 2800=82800/- so i give a payment after Deduct TDS or Not and Which section against and rate please give answer

  38. dear,
    we order one fee soft ware Invoice value : 52669 /-
    advance payable 50 % of Quatation value,
    invoice have sales tax – 1875 /-
    service tax – 5793.75 /- it is nesasite to deduct TDS ?
    if yes how much ? plc clarify me.

  39. R/SIR,
    PLEASES SEND US WHICH AMOUNT START SERVICE TAX
    COMMISSION 12,00,000/-
    SERVICE TAX AMOUNT ?

  40. Contractor payment of Rs.90000/- F.Y. 2014-2015 with material (Cout /Palang) what is rate or No tds confirm

  41. Very good article. Very important question/query i have.

    Some company have wrongly deposited around 25k TDS u/s 194j in my PAN number account and i can see it in my form 26AS. I am salaried person. What should i do? Shall i use that TDS as my tax liability and i should pay only remaining amount of my tax liability after deducting 25k?

    Expecting response.

    Thanks
    Viral

  42. Hi i am really confused of tds amunt Can you give me proper chart and i also need salary tds deducted.

    Thanks,
    Sohni

  43. I am working in custom & central excise consultant (Category Management consultant), we receive payment from various client but, T.D.S is deducted at different rate someone deduct 1% or 2% or someone 10 % can you please guide me why this all client deducting differently.

  44. incentive income treated by which section (192B or 194H)
    please explain the incentive profer definations

    Thanks & Regards,
    Anand

    • Is Education cess and higher education cess deducted different or include in this. For example For Individual 1% Or 1.3 % with cess. –

  45. Surveillance fees on Bank Loan Rating payable to ICRA Limited – advise TDS percentage to be deducted on the bill value

  46. dear sir

    I deposited rs 150500 tds on 9th may 2014 for the deduction of salary of april month instead of 7th may tds dept noticed for intrest for delay for 4515 /-
    at the rate of intrest it is just double please check it and inform us

  47. can you please confirm if the TDS rate for the purpose of withholding tax in case of software import (downloadable format – non physical) is 10%?

  48. can i alter some of the figure or head in balance-sheet, my last ITR(4) filed before 3 years but some of the details were not added that time so I want to add those details in recent balance-sheet

  49. tds is applicable for senior citizen ?

    if the rent is Rs. 17000 per month then tds is applicable to landlord or not ?

  50. I was a salaried employee and have started practicing as management consultant wef 1.5.2013. I have availed professional services from another management consultant during 13-14 and am making payment to him during 14-15 for the services rendered by him during 13-14. Am I obligated to deduct TDS from the payment?

  51. Hi.. Am joining a reputed MNC on a direct contract position. They have specified that Tax at source will be deducted as per IT rules for Independent consultants. Can you pls share the percentage that will be deducted from my consolidated salary on a monthly basis.

  52. We have deducted lower deduction @ 4.25% on Brok & Comm for the financial year 2010-11 without lower deduction certificate, now in which way we can reply to the ITO

  53. I have deducted 10 % towards professional fees , instead of technical job work services which should be 2% , amount has been credited under 94j instead of 94 C, any way to.sort this out?

  54. above TDS rate mistake in 194C Contractor there are 2 % TDS Rates for Individuals or HUF is instead of 1% & 1% TDS Rates for Company, Co-operative Society, Firm is instead of 2%. pls verified its.

  55. 194j- tds to profeesional paid rs 15000/- twice in the year separately . whether it is applicable for tds?

  56. please let us know what is TDS rates i.e IT, SC and Cess for services from foreign company , under section 195 – other sums

  57. TDS for contractor U/s 194C – for individual or HUF it is 1% and for otherthan individual or HUF it is 2%

Leave a Comment