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    <title>Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2015-16</title>
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    <description>Consolidated TDS rates and threshold limits for FY2015-16 across payment categories, distinguishing resident and non resident treatments and noting surcharge and education cess application. It enumerates withholding percentages and monetary thresholds for specific payments (salary, interest, dividends, rent, professional fees, contractor payments, insurance and fund distributions), records limited exemptions and time bound rate rules, and identifies procedural compliance: declarations in Form 15G/15H (subject to PAN), certificates in Form 13 for lower/no deduction, 20% rate where PAN is absent, and non withholding of separately shown service tax.</description>
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