Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2020-21

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....ocal authority/statutory corporation, listed debentures of a company(other than demat form), any other interest on securities 193 Interest on other Securities 10% 7.5% Rs. 10,000 in case of 8% Savings (Taxable) Bonds, 2003 Rs. 10,000 in case of 7.75% Savings (Taxable) Bonds, 2018 during the financial year 194 Dividend 10% 7.5% Rs. 5,000 194A Interest (Other Interest on Securities) 10% 7.5% (a) Rs. 40,000/- where the payer is a banking company (FA, 2019) (b) Rs. 40,000/- where the payer is a co-operative society engaged in carrying on the business of banking; (FA, 2019) (c) Rs. 40,000/- on any deposit with post office under any scheme framed by the Central Government and notified by it in this behalf; and (FA, 2019) ....

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....ding or furniture 10% 7.5% Rs. 1,80,000 194I Rent on plant, machinery or equipment 2% 1.5% 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% 0.75% Rs. 50,00,000  194IB Payment of rent by certain individuals or Hindu undivided family. [w.e.f. 1.6.2017] 5% 3.75% Rs. 50,000 194IC Payment under specified agreement [Joint Development agreement u/s 45(5A) ] [w.e.f. 1.6.2017] 10% 7.5%   194J (i)Payment for Professional Fees/Royalty (ii)Technical services royalty (w.e.f. 01.04.20) (iii) Payment to Call Centre Operator (w.e.f.01.06.17) 10% 2% 2% 7.5% 1.5% 1.5% ....

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....ts of investment fund -Other than Company        Resident        Non-Resident -Company        Resident        Non-Resident 10% 30% 10% 40% 7.5% 30% 7.5% 40% - 194LBC Income in respect of investment in securitization fund -Individual/HUF        Resident        Non-Resident -Company        Resident        Non-Resident -Other Person        Resident        Non-Resident 25% 30% 30% 40% 30% 3....

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....perator 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) - 0.75% 1% of gross amount of such sales or services or both. If No PAN quoted by deductee than rate of TDS will be 5%   195 Income of Investment made by an NRI Long-term capital gain -Under Section - 115E/112(1)(c)(iii)/112A - Any Other Gains Short-term capital gain - 111A 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%   20% 10%....