Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2018-19

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....t does not exceed 1 Crores 15% if income exceeds ₹ 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 ₹ 1 Crore. Non Resident company 2% Surcharge on TDS if the recipient is a foreign company and amount exceeds ₹ 1 Crore to ₹ 10 Crore. In case of more than ₹ 10 Crore, 5% surcharge is applicable. 2. Cess No Cess on TDS in case of payment is made to Resident or Domestic Company [Other than Salary] Health and Education Cess - @4% of Income Tax 192A Payment of accumulated balance due of Employee's Provident fund scheme to employees 10% ₹ 50,000 193 Interest on Specified Securities 10% ₹ 5,00....

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....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% ₹ 30,000 per single contract or ₹ 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% ₹ 15,000, if recipient is a resident (other than a company) 10% ₹ 15,000, if recipient is a domestic company 194DA Payment of Life Insurance Policy including bonus 1% ₹ 1,00,000 194E Payment to a non-resident foreign citizen sportsman / entertainer or non -resident sports a....

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....ebt fund [Rate+ SC+HEC] 5% - 194LBA Certain Income by a business trust to its unit holders - Resident 10% - 194LBA Certain Income by a business trust to its unit holders - Non resident 5% - 194LBA Certain income in the nature referred to in section 10(23FCA) - Non residents At the rate in force 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 secti....