Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2019-20

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....00 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, 1980, where the Bonds are held by an individual not being a non-resident, and the holder thereof makes a declaration in writing before the person responsible for paying the interest that the total nominal value of the 6½ per cent Gold Bonds, 1977, or, as the case may be, the 7 per cent Gold Bonds, 1980. No TDS on certain specified securities - see section 193 193 Interest on other Securities 10% 194 Dividend (Deemed) 10% Rs. 2,500 where shareholder is an individual 194 Dividend (Other) Nil 194A Interest other than interest on security 10% (a) Rs. 40,000/- where the payer is....

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....e, 1987 10% Rs. 2500  194F Payment for repurchase of units 20% - 194G Commission, remuneration or prize on sale of lottery ticket 5% Rs. 15,000  194H Commission or Brokerage 5% Rs. 15,000  194I Rent on land, building or furniture 10% Rs. 1,80,000 194I Rent on plant, machinery or equipment 2% Rs. 2,40,000 (FA, 2019) 194IA Payment / credit of consideration to a resident transferor for transfer of immovable property (other than rural agricultural land) [w.e.f. 1.6.2013] 1% Rs. 50,00,000  194IB Payment of rent by certain individuals or Hindu undivided family. [w.e.f. 1.6.2017] 5% Rs. 50,000 194IC Payment under specified agreement [Joint Development agreement u/s 45(5A) ] [w.e.f. 1.6.2017] 10%....

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....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 an Indian specified company or a Business Trust  [Rate+ SC+HEC] 5%   194LD Interest on Bonds / Government Securities payable to a foreign institution investor or a qualified foreign investor [Rate+ SC+HEC] 5% Income by way of interest shall be interest payable on or after 1/6/2013 but before 1/7/2020 in respect of investment made by the payee in a rupee denominated bond of Indian Company/Government security.   1.  Surcharge: 1.1  No Surcharge on TDS in case of payment is made to Resident or Domestic Company [O....