| Section | Income type | Threshold limit | Individual/HUF TDS Rate in % |
|---|---|---|---|
| 192 | Salary Income | Income Tax Slab | Slab Rates |
| 192A | EPF-Premature Withdrawal | Rs 50000 | 10% If no PAN, then TDS @ 30% |
| 193 | Interest on Securities | Rs 10000 (On Security of Central or State Govt ) | 10% |
| 194 | Dividend to Shareholders | Rs 5000 | 10% |
| 194K | Dividend by Mutual Fund Companies | Rs 5000 | 10% |
| 194A | Interest other than on Seucurities by Bank/Post Office (Like FDs) | Rs 40000 (For Senior Citizens Rs 50000 | 10% |
| 194B | Winning from Lotteries/Puzzle/Game | Rs 10000 | 30% |
| 194BB | Winning from Horse Race | Rs 10000 | 30% |
| 194D | Payment of Insurance Commission | Rs 15000 | 5% |
| 194DA | Payment in respect of Life Insurance Policy | Rs 100000 | 1% |
| 194EE | Payment of NSS Deposits | Rs 2500 | 10% |
| 194G | Commission on sale of Lottery Tickets | Rs 15000 | 5% |
| 194H | Commission or Brokerage | Rs 15000 | 5% |
| 194I | Rent of Land, Building or Furniture | Rs 240000 | 10% |
| 194I | Rent of plant and Machinery | Rs 240000 | 2% |
| 194IB | Rent | Rs 50000 (Per Month) | 5% |
| 194IA | Transfer of immovable Property (other than Agricultural Land) | Rs 50 Lakhs | 1% |
| 194LB | Interest from Infra Bonds | NA | 5% |
| 194LD | Interest on certain Bonds and Govt. Securities | NA | 5% |
Latest TDS Rate Chart FY 2020-21 (AY 2021-22) www.cainbangalore.com
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