|
tds rates for f y 2018 19
|
|
|
|
|
section
|
particulars
|
rate
|
threshold
|
remarks
|
|
194 A
|
Income by way of interest other than “Interest on
securities”
|
10
|
5000
|
( rs. 1000 for intt credit by bank)
|
|
194C
|
Payment to contractor/sub-contractor-INDIVIDUAL/ HUF
|
1
|
100000/-
|
or if singel contract exceeds rs. 30000/-
|
|
|
Payment to contractor/sub-contractor-others
|
2
|
|
|
194D
|
insurance commission
|
5
|
15000
|
|
|
194DA
|
Payment in respect of life insurance policy
|
1
|
100000
|
|
|
194EE
|
Payment in respect of deposit under National Savings scheme
|
10
|
2500
|
|
|
194F
|
Payment on account of repurchase of unit by Mutual Fund or Unit
Trust of India
|
20
|
|
|
|
194H
|
Commission or brokerage
|
5
|
15000
|
|
|
194I
|
rent of plant and machinery
|
2
|
|
|
|
194I
|
rent of plant and machinery
|
10
|
180000
|
|
|
194IA
|
Payment on transfer of certain immovable property other than
agricultural land
|
1
|
5000000/-
|
|
|
194IB
|
Payment of rent by individual or HUF not liable to tax audit-wef
1st june 2017
|
5
|
50000/- pm
|
|
|
194IC
|
Payment of monetary consideration under Joint Development
Agreements
|
10
|
nil
|
|
|
194J
|
Fee for professional services
|
10
|
|
2 in case of call center
|