TDS Rate Chart for FY 2017-18 AY 2018-19 Updated as per Union Budget Proposals 2017-18

Section

Nature of Payment

Rate-HUF/Ind
%

Rate-Others
%

192

Salaries

Average rate

–

192A

Payment of accumulated balance due to an employee
>30000/-
> 50000/- (wef 01-06-2016)

193

Interest on Securities     > Rs.10,000
Interest on Debentures   >Rs. 5000/-

10

10

194

Deemed dividend u/s.2(22)(e) Dividends other than listed companies

10

10

194A

Interest other than Interest on Securities (including recurring deposits :
Bank/Post office  >Rs.10000/-
Others > Rs.5000/-

10

10

194B

Lottery / Cross Word Puzzle  > Rs. 10000/-

30

30

194BB

Winnings from Horse Race > Rs. 10,000/-

30

30

194C

Contracts: Aggregate annual limit > Rs. 1,00,000/- 

1

2

194D

Insurance Commission   > Rs. 15,000/- 

5

5

194DA

Payment in respect of Life Insurance Policy

01

–

194E

Payments to non-resident sportsmen or sports associations

20

20

194EE

Payments in respect of NSS Deposits

10

–

194F

Repurchase of units by MF/UTI

20

20

194G

Commission on sale of lottery tickets  > 15000/- 

5

5

194H

Commission or Brokerage  > 15000/-

5

5

194I

Rent of Machinery, Plant or Equipment > Rs. 1,80,000

2%

2%

Land, building (including factory building) or land appurtenant to a building (including factory building) or furniture or fittings > Rs. 1,80,000

10%

10%

194IA

Transfer of immovable  property other then agricultural Land  >50 Lakhs

1%

1%

194IB

Payment by individual/HUF (other than those covered u/s 194I or not covered u/s 44AB) of Rent exceeding Rs. 50000/- for a month or part of a month during the previous year (w.e.f 01-06-2017)

5%

5%

194IC

Payment under Builders agreement-A person owning land or building or both, agreeing to allow another person to develop a real estate project on such land or Building or both, in consideration of a share, being land or building or both in such project whether with or without payment of part of the consideration in cash. wef 01-04-2017

10%

10%

194J

Professional/ Technical charges/Royalty & Non-compete fees /payments to directors > Rs. 30,000/-

If the payee is engaged only in the business of operation of call centre (w.e.f. 01-06-2017)

10%

2%

10%

2%

194LA

Compensation on acquisition of immovable property > Rs.2,50,000/-

No deduction where payment is made in respect of any award or agreement which has been exempted from income-tax u/s 96 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (w.e.f 01-04-2017)

194LB

Interest from an Infrastructure Bond

5

5

194LBA

Income in the nature of interest received or receivable from a special purpose vehicle, distributed by a business trust to its unit holders.
Resident Payee
Non Resident Payee

Distribution of income by a business trust being a real estate investment trust

Rates specified in Part II First Schedule

Rates specified in Part II First Schedule

194LBB

Payments to a unit holder in respect of units of Investment Fund u/s 115UB

10

10

194LC

Interest to Non Resident from Indian company/business trusts  engaged in certain business.

5

5

194LD

Interest on certain Govt Bonds/Securities payable on or after 01-06-2013 but before 01-07-2020

5

5

195/196B/196C/196D/ 196E

Payment to non-residents

Rates in force

Rates in force