TDS rates and threshold limits for FY2020 21 impose specified deduction rates, thresholds, PAN rules, and declaration options. The schedule prescribes TDS percentages and monetary threshold exemptions for FY2020-21 across income types and payee categories, distinguishes resident and non resident treatment, and notes mid year rate changes. Self declaration in Form 15G/15H can prevent deduction where conditions are met; Form 13 may be obtained for nil or lower deduction. Absence of PAN triggers deduction at normal rates or 20%, whichever is higher. Special regimes cover cash withdrawal limits, e commerce operator collections, and payments to non resident investors. Surcharge and Health and Education Cess apply to specified non resident and foreign company payments.
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Provisions expressly mentioned in the judgment/order text.
TDS rates and threshold limits for FY2020 21 impose specified deduction rates, thresholds, PAN rules, and declaration options.
The schedule prescribes TDS percentages and monetary threshold exemptions for FY2020-21 across income types and payee categories, distinguishes resident and non resident treatment, and notes mid year rate changes. Self declaration in Form 15G/15H can prevent deduction where conditions are met; Form 13 may be obtained for nil or lower deduction. Absence of PAN triggers deduction at normal rates or 20%, whichever is higher. Special regimes cover cash withdrawal limits, e commerce operator collections, and payments to non resident investors. Surcharge and Health and Education Cess apply to specified non resident and foreign company payments.
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