Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2020-21

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.