TDS rates and threshold limits for various payments, with PAN rules, Form 15G/H and Form 13 options. Rates and threshold limits for TDS in FY 2018-19 are specified by payment category, with resident and non resident distinctions, surcharge and Health and Education Cess treatment, and particular monetary thresholds for exemption. Compliance measures permit Form 15G/15H declarations to avoid TDS where eligible, applications for a certificate to withhold at nil or lower rate, and the imposition of a 20% TDS rate when the deductee lacks PAN; separately shown service tax/GST is not subject to TDS.
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Provisions expressly mentioned in the judgment/order text.
TDS rates and threshold limits for various payments, with PAN rules, Form 15G/H and Form 13 options.
Rates and threshold limits for TDS in FY 2018-19 are specified by payment category, with resident and non resident distinctions, surcharge and Health and Education Cess treatment, and particular monetary thresholds for exemption. Compliance measures permit Form 15G/15H declarations to avoid TDS where eligible, applications for a certificate to withhold at nil or lower rate, and the imposition of a 20% TDS rate when the deductee lacks PAN; separately shown service tax/GST is not subject to TDS.
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