Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2017-18

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.... 50 Lakhs but does not exceed 1 Crores 15% if income exceeds Rs. 1 Crores Non resident co-operative society / firm 12% Surcharge on TDS in case of payment is made to Non Resident other than Foreign Company exceeds Rs. 1 Crore. Non Resident company 2% Surcharge on TDS if the recipient is a foreign company and amount exceeds Rs. 1 Crore to Rs. 10 Crore. In case of more than Rs. 10 Crore, 5% 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 Prov....

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....gregate during the Financial Year No TDS on GTA if contractor owns ten or less goods carriage at any time during the previous year & upon furnish a Declaration alongwith PAN number of the GTA 194C Payment to other contractors 2% Rs. 30,000 per single contract or Rs. 1,00,000 in aggregate during the Financial Year No TDS on GTA if contractor owns ten or less goods carriage at any time during the previous year & upon furnish a Declaration alongwith PAN number of the GTA 194D Insurance Commission 5% Rs. 15,000, if recipient is a resident (other than a company) 10% Rs. 15,000,  if recipient is a domestic company 194DA Payment of Life Insurance Policy including bonus     1% Rs. 1,00,000 194E Payment to a no....

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....% - 194LBA Certain Income by a business trust to its unit holders - Non resident 5% - 194LBB Certain Income by an Investment Fund to its unit holders - Where the payee is Resident 10% - 194LBB Certain Income by an Investment Fund to its unit holders - Where the payee is Resident - where the payee is a non-resident (not being a company) or a foreign company At the rate in force   194LBC Payment in respect of an investment in a securitisation trust specified in clause (d) of the Explanation occurring after section 115TCA 25% if recipient is an individual or a Hindu undivided family 30% if recipient is other than individual or a Hindu undivided family 194LC Interest payable to a non-resident / foreign company by....