Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2015-16

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....% surcharge is applicable. 2. Education Cess No EC or SHEC on TDS in case of payment is made to Resident or Domestic Company [Other than Salary] 3% EC and SHEC (2% + 1%) on TDS in case of Salary 3% EC and SHEC (2% + 1%) on TDS in case of payment is made to Non Resident 192A [w.e.f. 01-6-2015] Payment of accumulated balance due of  Employee's Provident fund scheme to employees 10% Rs. 30,000 193 Interest on Specified Securities 10% Rs. 5,000 [Rs. 2,500 up to 30-6-2012] in case of Listed Debentures payable to resident individual or a Hindu undivided family, by a company in which public are substantially interested Rs. 10,000 in case of 8% Savings (Taxable) Bonds, 2003 Rs. 10,000 in case of 6½ per ....

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....ns ten or less goods carriage at any time during the previous year & PAN number of the GTA is available [Amended w.e.f.01-6-2015] 194D Insurance Commission 10% Rs. 20,000 194DA Payment of Life Insurance Policy including bonus     2% Rs. 1,00,000 194E Payment to a non-resident foreign citizen sportsman / entertainer or non -resident sports association   20% - 194EE Payment for National Saving Scheme, 1987 20% Rs. 2500 194F Payment for repurchase of units 20% - 194G Commission, remuneration or prize on sale of lottery ticket 10% Rs. 1,000 194H Commission or Brokerage 10% Rs. 5,000 194I Rent on land, building or furniture 10% Rs. 1,80,000 194I Rent on plant, machinery or equipment 2% ....