Tax deduction at source rules for resident payments cover salaries, rent, interest, contracts, dividends, and digital transactions.

Rates of tax deduction at source are prescribed for resident payments covering salary, provident fund withdrawals, commission, rent, immovable property transfers, capital market income, interest, contractors, professional services, dividend, and other specified receipts. The chart identifies the applicable payer, deduction rate, threshold limit, and special no-deduction cases, and also states the general rule that tax is deducted at credit or payment, whichever is earlier, subject to the listed exceptions and declaration-based non-deduction provisions.

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