TDS Chart (Summary)
Section | Particular | Limit | Rate |
192 | Salaries | Slab Basis | |
193 | Interest on Securities | ₹ 10000 | 10% |
194A | Interest other than from Banking Co. | ₹ 5000 | 10% |
194C | Payment to Contractors - Single Payment | ₹ 30000 | 1%/2% |
194C | Payment to Contractors - During the Year | ₹ 100000 | 1%/2% |
194D | Insurance Commission | ₹ 15000 | 5% |
194H | Commission & Brokerage | ₹ 15000 | 5% |
194I | Rent - Land & Building | ₹ 240000 | 10% |
194I | Rent - Plant & Machinery | ₹ 240000 | 2% |
194IA | Purchase of Immovable Property | ₹ 50 Lakh | 1% |
194IB | Rent - Individual/HUF | ₹ 50000/month | 5% |
194J | Fees - Professional/Technical Services | ₹ 30000 | 10% |
194M | Individual/HUF - Other than 194C,H,J | ₹ 50 Lakh | 5% |
194N | Cash Withdrawal in Excess of ₹ 1 Crore | ₹ 1 Crore | 2% |
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