TaxTMI 
TaxTMI 
Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2021-22
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....ies 10% Rs. 5,000 in 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% 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 Dividends 10% Rs. 5,000 -No TDS if payment made to Individual by any mode other than cash & payment is upto Rs. 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 194....
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....nt 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% 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 (Other) 5% Rs. 15,000 194I Rent on land, building or fur....
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....ceivable 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 ....
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.... by the payee in a rupee denominated bond of Indian Company/Government security. 194M Certain payments by Individual/HUF 5% Rs. 50,00,000 194N Payment of certain amount in cash - Amount is more than Rs.20 lakh but up to Rs. 1 crore - Amount exceeds Rs. 1 crore (Applicable from 01.07.2020) 2% 5% According to section 194N of the Act, TDS has to be deducted if a sum or aggregate of sum withdrawn in cash by a person in a particular FY exceeds : -Rs. 20 lakh (if no ITR has been filed for all the three previous AYs), or -Rs. 1 crore (if ITRs have 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 thr....
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.... 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% ....