TDS Rates Chart {Updated} [F.Y.2019-20 A.Y.2020-21]

Here is the TDS Rates Chart for F.Y.2019-20/A.Y.2020-21 (From 1-4-2019 to 31-3-2020). You can check here compact TDS rates chart & detail TDS rates chart. The compact TDS rates chart to check TDS rates fast without any delay. You can also save the image of TDS rates on your computer or mobile for future references. You can also download the complete TDS rates chart in PDF Format.

Compact TDS Rates Chart [F.Y.2019-20 A.Y.2020-21] {Updated}

TDS Rates Chart A.Y.2020-21

>>>> Download Complete TDS Rates Chart for F.Y.2019-20 Download Here <<<<

Changes of TDS Rates in A.Y.2020-21 

TDS limit increased for Interest income u/s 194A (Interest income of Post Office (Time Deposits), Post Office (Recurring Deposits), Post Office Monthly Income A/c etc.

  • Rs.10000 (A.Y.2019-20) – Now Rs.40,000 (A.Y.2020-21)

TDS threshold limit increased also Rent of Land, Building or Furnisher and Rent of Plant and Machinery u/s 194I

  • Rs. 1,80,000 (A.Y.2019-20) – Now Rs. 2,40,000 (A.Y.2020-21)

Detail TDS Rates Chart [F.Y.2019-20 A.Y.2020-21] {Updated}

Category A – When recipient is resident

SectionNature of PaymentLimit in Rs.TDS (SC : Nil, HEC : Nil)
192Payment of salary [normal tax rates are applicable - see para 0.1-1b, SC : 10% (if total income exceeds Rs. 50 lakh but does not exceed Rs. 1 crore), 15% (if total income exceeds Rs. 1 crore), HEC : 4%]Rs.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 securities-
a) Interest (a) debentures/ securities for money issued by or on behalf of any local authority/ statutory corporation, (b) listed debentures of a company [not being listed securities in demat form], (c) any security of the Central or State Government [i.e., 8% Saving (taxable) Bonds, 2003 and 7.75% Saving (taxable) Bonds, 2018 but not any other Government security]
b) any other interest on securities (including interest on non-listed debentures)
Rs. 10,00010%
a) deemed divident under section 2(22)(e)
b) any other Dividend
194AInterest other than interest on securitiesRs. 50,000 p.a. for Senior Citizen & Rs.40,000 p.a. for others10%
194BWinnings from lottery or crossword puzzle or card game or other game of any sortRs. 10,00030%
194BBWinnings from horse racesRs. 10,00030%
194CPayment or credit to a resdient contractor/sub-contractor
(a) payment/credit to an individual or a Hindu undivided family
Rs. 30,000 for single payment & Rs.1,00,000 for aggregate payment during the F.Y.1%

194CPayment or credit to a resdient contractor/sub-contractor
(b) payment/credit to any person other than an individual or a Hindu undivided family
Rs. 30,000 for single payment & Rs.1,00,000 for aggregate payment during the F.Y.2%
194DInsurance commission-
- if recipient is a resident (other than a company)
Rs.15,000 p.a.5%
194DInsurance commission-
- if recipient is a domestic company
Rs.15,000 p.a.10%
194DAPayment in respect of life insurance policyRs.1,00,000 p.a.1%
194EEPayment in respect of deposits under National Saving Scheme, 1987Rs. 2,500 p.a.10%
194FPayment on account of 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%
(a) rent of plant and machinery
2,40,000 p.a.2%
(b) rent of land or building or furniture or fitting
2,40,000 p.a10%
194-IAPayment/credit of consideration to resodent transferor for transfer of any immovable property (other than rural agricultural landRs. 50 Lacs1%
194-IBPayment/credit of rent by an individual/HUF (if not subject to tax audit uder section 44AB in the immediately proceding financial year)Rs. 50,000 p.m.5%
194-ICPayment under joint development agreement to a resident individual HUF (who transfers land/ building)N/A10%
194JProfessional fees, technical fees, royalty or remuneration to a director-
- if payee is engaged only in the business of operation of call centre
Rs. 30,0002%
194JProfessional fees, technical fees, royalty or remuneration to a director-
- Any other payment/credit
Rs. 30,00010%
194LAPayment of compensation on acquisition of certain immovable propertyRs. 2,50,000 p.a.10%
194LBA(1)Payment of the natural referred to in section 10( 23FC ) section 10( 23FC )(a)/ (23FCA) by business trust to resident unit holdersN/A10%
194LBBPayment in respect of units of investment fund specified in section 115UBN/A10%
194LBC(1)Payment in respect of an investment in a securitisation trust specified in clause (d) of the Explanation occurring after section 115TCA-
- if recipient is an individual or a Hindu undivided family
194LBC(1)Payment in respect of an investment in a securitisation trust specified in clause (d) of the Explanation occurring after section 115TCA-
- if recipient is any other person


  • 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 payments 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.

Category B – When Recipient is Non-Resident or Foreign Company

TDS Rates Chart F.Y.2019-20 A.Y.2020-21

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


1. Under section 192 tax is deductible from salary. The payer shall calculate salary taxable in the hands of recipient. The amount so determined is subject to tax deduction under section 192. Under section 192A, tax is deductible on taxable accumulated balance of provident fund.

Under section 195, tax is deductible only if income is taxable in the hands of recipient in India. In any other case, gross payment or credit (without GST, if GST is shown separately) is subject to tax deduction.

2. In Category B, tax is deductible at the above rates or the rates specified in ADT agreements entered into by the Central Government under section 90 (whichever is lower) [section 2(37A)(iii)] [see Referencer 10].

3. Tax is not deductible under section 192A, 193, 194, 194A, 194D, 194DA, 194-I, or 194EE if the recipient makes a declaration in Form No. 15G/15H under the provisions of section 197A.

4. Under section 197 the recipient can apply the Assessing Officer in Form No. 13 to get a certificate of lower/no tax deduction. This benefit is, however, not available if tax is deductible under section 192A, 194B, 194BB, 194E, 194EE, 194F, 194-IA, 194LB, 194LBA, 194LC, 196B, 196C or 196D.

5. Royalty payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern after March 31, 1976, where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to section 115A(1A) to the Indian concern or in respect of computer software referred to in the second proviso to section 115(1A), to a person resident in India.

6. Not being royalty of the nature referred to above, payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with that policy.

7. Fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by nonresident with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with that policy.

Categories TDS

153 thoughts on “TDS Rates Chart {Updated} [F.Y.2019-20 A.Y.2020-21]”

    • 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

  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%.



  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.


  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.

  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 it 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,
    COMMISSION 12,00,000/-

  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.


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


  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,

    • 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%

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