TDS Rate Chart for FY 2017-18

TDS Rate Chart for FY 2017-18, Section Wise TDS Rates for F.Y. 2017-18, TDS Rate for A.Y. 2018-19

Nature of Payment Made To Residents Threshold (Rs.) Company / Firm / Co-operative Society / Local Authority Individual / HUF If No / Invalid PAN Non residents other than company (if income between Rs.50 lakh and Rs. 1 Crore) Non Residents other than company (if income exceeds Rs.1 Crore) Non Resident companies if income is between Rs.1 Crore and 10 Crore Non Resident companies if income is greater than Rs.10 Crore Surcharge on Coperative Society & Firms in case of Non-Residents(if income exceeds Rs. 1 crore)
Section – Description IT Rate (%) IT Rate (%) IT Rate (%) Surcharge Rate (%) Surcharge Rate (%) Surcharge Rate (%) Surcharge Rate (%) Surcharge Rate (%)
192A – Payment of accumulated balance due to an employee.(applicable from 01.06.2015) 50000 10 30
193 – Interest on securities 10000 10 10 20
194 – Dividends 2500 10 10 20
194A – Interest other than interest on securities – Others 10000 10 10 20
194A – Banks 10000 10 10 20
194B – Winning from Lotteries 10000 30 30 30 15 2 5 12
194BB – Winnings from Horse Race 10000 30 30 30 15 2 5 12
194 C – Payment to Contractors
Payment to Contractor 100000 2 1 20
Contract – Transporter who has provided valid PAN 20
194IC – Payment under Specified agreement 10 10 20
194D – Insurance Commission 15000 10 5 20
194DA Payment in respect of life insurance policy(applicable from 01.10.2014) 100000 1 1 20
194E – Payment to Non-Resident Sportsmen or Sports Association 20 20 20 10 15 2 5 12
194EE – Payments out of deposits under NSS 2500 10% 10% 20 15 2 5 12
194F – Repurchase Units by MFs 0 20 20 20 15 2 5 12
194G – Commission – Lottery 15000 5% 5% 20 15 2 5 12
194H – Commission / Brokerage 15000 5% 5% 20
194I – Rent – Land and Building / furniture / fittings 180000 10 10 20
194I – Rent – Plant / Machinery / equipment 180000 2 2 20
194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013) 5000000 1 1 20
194J – Professional Fees 30000 10 – Others Deductee

2 – Where payee engaged only in the business of operation of call centre

10 – Others Deductee

2 – Where payee engaged only in the business of operation of call centre

20
194LA – Immovable Property 250000 10 10 20
194LB – Income by way of interest from infrastructure debt fund (non-resident) 5 5 20 10 15 2 5 12
194LBA – Certain income from units of a business trust(applicable from 01.10.2014) 10 10 20
194LBA – Certain income from units of a business trust to non resident (applicable from 01.10.2014) 5 5 20 10 15 2 5 12
Sec 194LBB – Income in respect of units of investment fund. 10% For Residents

10% For Non Residents (1-April-2016 to 31-May-2016)

40% For Non Residents (1-Jun-2016 to 31-Mar-2017)

10% For Residents

10% For Non Residents (1-April-2016 to 31-May-2016)

30 % For NonResidents (1-Jun-2016 to 31-Mar-2017)

20/30/40 10 15 2 5 12
Sec 194LBC – Income in respect of investment in securitization trust. 30% For Residents

40% For Non Residents

25% for Individual and HUF

30% For Residents

40% For Non Residents

25% for Individual and HUF

25/30/40 10 15 2 5 12
Sec 194 LC – Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012) 5 5 20 10 15 2 5 12
194LD – Interest on certain bonds and govt. Securities(from 01-06-2013) 5 5 20 10
195 – Other Sums Average rates as applicable 30 15 2 5 12
196A-Foreign comp unit holder of MF 10 20 20 10 15 2 5 12
196B – Income from units 10 10 20 10 15 2 5 12
196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend) 10 10 20 10 15 2 5 12
196D – Income of FIIs from securities 20 20 20 10 15 2 5 12

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