Here is the complete TDS (Tax Deducted at Source) Table , including all the latest sections:
📋 TDS
Note: TDS Rate without PAN – 20%
| Section | Nature of Payment | Threshold | Indv / HUF (%) | Others (%) |
|---|---|---|---|---|
| 192 | Salaries | Slab Rate | Slab Rate | Slab Rate |
| 192A | Premature withdrawal from EPF | Rs. 50,000 | 10 | – |
| 193 | Interest on Securities | Rs. 10,000 | 10 | 10 |
| 194 | Dividends | Rs. 10,000 | 10 | 10 |
| 194A | Interest (Banks) | Rs. 50,000 | 10 | 10 |
| 194A | Interest – Senior Citizen (Banks) | Rs. 1,00,000 | 10 | 10 |
| 194A | Interest (Others) | Rs. 10,000 | 10 | 10 |
| 194B | Winning from Lotteries | Rs. 10,000 | 30 | 30 |
| 194BA | Winnings from Online Games | No limit | 30 | 30 |
| 194BB | Winning from Horse Race | Rs. 10,000 | 30 | 30 |
| 194C | Contractor – Single Transaction | Rs. 30,000 | 1 | 2 |
| 194C | Contractor – Aggregate during FY | Rs. 1,00,000 | 1 | 2 |
| 194C | Transporter (44AE) with PAN declaration | No TDS | – | – |
| 194D | Insurance Commission (15G/15H allowed) | Rs. 20,000 | 2 | 10 |
| 194DA | Life Insurance Policy proceeds | Rs. 1,00,000 | 2 | 2 |
| 194EE | Payment from NSS | Rs. 2,500 | 10 | 10 |
| 194F | Repurchase of MF units | Any amount | 20 | 20 |
| 194G | Commission on Lottery Tickets | Rs. 20,000 | 2 | 2 |
| 194H | Commission or Brokerage | Rs. 20,000 | 5 | 5 |
| 194I(a) | Rent – Plant & Machinery (per month) | Rs. 50,000 | 2 | 2 |
| 194I(b) | Rent – Land, Building, Furniture (per month) | Rs. 50,000 | 10 | 10 |
| 194IA | Transfer of immovable property (non-agri land) | Rs. 50 Lakh | 1 | 1 |
| 194IB | Rent by Ind/HUF (not 194I) (per month) | Rs. 50,000 | 2 | 2 |
| 194IC | Payment under Joint Development Agreement | – | 10 | 10 |
| 194J(a) | Technical/Call Centre/Royalty/Cinema Films | Rs. 50,000 | 2 | 2 |
| 194J(b) | Other Professional Services | Rs. 50,000 | 10 | 10 |
| 194K | Dividend by Mutual Funds | Rs. 10,000 | 10 | 10 |
| 194LA | Compensation on immovable property (non-agri) | Rs. 5 Lakh | 10 | 10 |
| 194LB | Interest from Infra Debt Fund (NRI) | – | 5 | 5 |
| 194LBA | Income from Business Trust Units | – | 10 | 10 |
| 194LBB | Income from Investment Fund | – | 10% (res), 30% (non-res) | 10% (res), 40% (non-res) |
| 194LBC | Income from Securitization Trust | – | 10%/40%/10% | 10%/40%/10% |
| 194LD | Interest on Bonds/Govt. Securities | – | 5 | 5 |
| 194M | Ind/HUF Contracts, Brokerage, Prof. Fees (not 194C/H/J) | Rs. 50 Lakh | 2 | 2 |
| 194N | Cash withdrawal > Rs. 1 Cr (Rs. 3 Cr for coop. soc.) | Rs. 1 Cr | 2 | 2 |
| 194N | Cash withdrawal > Rs. 20L (if ITR not filed prev. 3 yrs) | Rs. 20 Lakh | 2 | 2 |
| 194N | Cash withdrawal > Rs. 1 Cr (if ITR not filed) | Rs. 1 Cr+ | 5 | 5 |
| 194O | TDS on e-commerce participants | Rs. 5 Lakh | 0.1 | 0.1 |
| 194P | Sr. Citizens (75+ yrs, Salary & Interest only) | – | Slab Rate | NA |
| 194Q | Purchase of Goods > Rs. 50 Lakhs (from 01-Jul-2021) | In excess of Rs. 50 Lakh | 0.1 | 0.1 |
| 194R | Benefits/perquisites from business/profession | Rs. 20,000 | 10 | 10 |
| 194S | VDA Transfer – Non-specified persons | Rs. 10,000 | 1 | 1 |
| 194S | VDA Transfer – Specified persons | Rs. 50,000 | 1 | 1 |
| 194SP | VDA (in kind or exchanged) with tax prepaid | Rs. 10,000 | 1 | 1 |
| 194T | Payments by Partnership Firms to Partners | Rs. 20,000 | 10 |
