TDS rates and threshold limits for FY 2022-23 cover various payment types, PAN rules, exemptions and surcharge/cess adjustments. The TDS schedule for FY 2022-23 lists withholding percentages and threshold limits by payment type, identifies special rates for non residents and institutional payees, and records conditions for reduced or nil deduction through Form 15G/15H or Form 13; it also notes higher withholding where PAN is absent, surcharge additions for certain non resident payments, and the 4% Health and Education Cess.