TDS Chart (Summary)

 TDS Chart (Summary)

SectionParticularLimitRate
192SalariesSlab Basis
193Interest on Securities₹ 1000010%
194AInterest other than from Banking Co.₹ 500010%
194CPayment to Contractors - Single Payment₹ 300001%/2%
194CPayment to Contractors - During the Year₹ 1000001%/2%
194DInsurance Commission₹ 150005%
194HCommission & Brokerage₹ 150005%
194IRent - Land & Building₹ 24000010%
194IRent - Plant & Machinery₹ 2400002%
194IAPurchase of Immovable Property₹ 50 Lakh1%
194IBRent - Individual/HUF₹ 50000/month5%
194JFees - Professional/Technical Services₹ 3000010%
194MIndividual/HUF - Other than 194C,H,J₹ 50 Lakh5%
194NCash Withdrawal in Excess of ₹ 1 Crore₹ 1 Crore2%

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