Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2016-17

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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 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 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 cent Gold Bonds, 1977, or 7 per cent Gold Bonds....

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....g the previous year & PAN number of the GTA is available [Amended w.e.f.01-6-2015] 194D Insurance Commission 5% Rs. 20,000, if recipient is a resident (other than a company) 10% Rs. 20,000,  if recipient is a domestic company 194DA Payment of Life Insurance Policy including bonus     1% Rs. 1,00,000   [2% upto 31.5.2016] 194E Payment to a non-resident foreign citizen sportsman / entertainer or non -resident sports association   20% - 194EE Payment for National Saving Scheme, 1987 10% Rs. 2500   [20% upto 31.5.2016] 194F Payment for repurchase of units 20% - 194G Commission, remuneration or prize on sale of lottery ticket 5% Rs. 1,000   [10% upto 31.5.2016....