TaxTMI 
TaxTMI 
Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2022-23
X X X X Extracts X X X X
X X X X Extracts X X X X
.... case of Interest on securities for money issued by or on behalf of any local authority/statutory corporation, listed debentures of a company(other than demat form), any other interest on securities 193 Interest on other Securities 10% ₹ 10,000 in case of 8% Savings (Taxable) Bonds, 2003 ₹ 10,000 in case of 7.75% Savings (Taxable) Bonds, 2018 during the financial year 194 Dividends 10% ₹ 5,000 -No TDS if payment made to Individual by any mode other than cash & payment is upto ₹ 5,000. -No TDS if dividend is to LIC, GIC or any other insurer provided shares are owned by them, or they have full benefical interest in such shares -No TDS if Dividend is paid/credited by SPV to Business Trust 194A Interest ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d at the time of payment. 194E Payment to a non-resident foreign citizen sportsman / entertainer or non -resident sports association 20% Income received by NR Sportsmen (who is not citizen of India) by way of: >Participation in any game or sport in India. >Advertisement >Contribution of article in newspapers, magazines, journaals relating to game or sports in India 2) Income received for performing in India by NR Entertainer (who is not a citizen of India) 194EE Payment for National Saving Scheme, 1987 10% ₹ 2500 194F Payment for repurchase of units 20% - 194G Commission, remuneration or prize on sale of lottery ticket 5% ₹ 15,000 194H Commission or Brokerage (Other) 5% ₹ 15,000 194I Rent ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....8377; 2,50,000 194LB Interest payable to non-resident by an infrastructure debt fund [Rate+ SC+HEC] 5% - 194LBA Income from units of business trust - interest received or receivable from a special purpose vehicle; Resident Non-Resident -Or, dividend referred to in sub-section (7) of section 115-O Resident Non-Resident 10% 5% 10% 10% - 194LBA Distribution of rental income by business trust/REIT to unit holders -Other than Comapany Resident Non-Resident - Company Resident Non-Resident 10% 30% 10% 40% - 194LBB Income in respect of units of investment fund -Other than Company Resident Non-Resident -Company Resident Non-Resident 10% 30% 10% 40% - 194LBC Income in respect o....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... been filed for all or any one of three previous AYs). 194O Applicable for e-commerce operator for the sale of goods or provision of services facilitated by it through its digital or electronic facility or platform (Applicable from 01.10.2020) 1% of gross amount of such sales or services or both. If No PAN quoted by deductee than rate of TDS will be 5% 194P TDS in case of specified senior citizen staff pensioners Slab rate -An Individual having age of 75 years or more. -Such person has staff pension income and no other income except interest received or receivable by such person in the same specified bank (SBI) in which he/she is receiving pension income .i.e. such pensioner is not getting any type of income from any other bank. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Royalty Fees for Technical Services Interest income payable by Govt./Indian concern (other than section 194LB or 194LC Any Other Income - Other than Company - Company 20% 10% 20% 15% 10% 10% 20% 30% 40% 196A Income in respect - - of units of a Mutual Fund specified under clause (23D) of section 10; or - from the specified company referred to in the Explanation to clause (35) of section 10 20% 196B Income from units to an offshore fund 10% 196C Income from foreign currency bonds or GDR of an Indian company 10% 196D Income of foreign Institutional Investors from securities (not being dividend or capital gain) 20% 1. Surcharge: 1.1 No Surcharge on TDS in case of payment is made to Resident or Domestic Com....