#1
April 9th, 2017, 04:14 PM
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Rates of TDS
Is there anybody who will provide information related to TDS Rates (F.Y.2016-17 – A.Y.2017-18)? My father is searching for latest TDS Rates (F.Y.2016-17 – A.Y.2017-18), so someone is here who will give information about rates?
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#2
April 9th, 2017, 04:51 PM
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Re: Rates of TDS
As you are looking for TDS Rates (F.Y.2016-17 – A.Y.2017-18), so here is TDS Rates: TDS Rates (F.Y.2016-17 – A.Y.2017-18) 192A – Premature Withdrawal from Employees Provident Fund Threshold Limit – Rs. 30,000 (Old)/Rs. 50, 000 (New)e.f. 1-6-2016 TDS Rate (Individual & HUF): N/A TDS Rate (Others): 10% TDS Rate if No PAN: 20% 193 – Interest on Securities Threshold Limit – N/A TDS Rate (Individual & HUF): 10% TDS Rate (Others): 10% TDS Rate if No PAN: 20% 194 – Dividends other than dividends as referred to in section 115-O Threshold Limit – Rs. 2500 TDS Rate (Individual & HUF): 10% TDS Rate (Others): 10% TDS Rate if No PAN: 20% 194A – Interest other than interest on securities Threshold Limit – Rs. 5000 TDS Rate (Individual & HUF): 10% TDS Rate (Others): 10% TDS Rate if No PAN: 20% 194A – Banks (Time Deposits/Recurring Deposit/Deposit in Co-op Banks) Threshold Limit – Rs. 10000 TDS Rate (Individual & HUF): 10% TDS Rate (Others): 10% TDS Rate if No PAN: 20% 194B – Winning from Lotteries Threshold Limit – Rs. 10,000/- TDS Rate (Individual & HUF): 30% TDS Rate (Others): 30% TDS Rate if No PAN: 30% 194BB – Winning from Horse Race Threshold Limit – Rs. 5000/- (Old) /Rs. 10000/-(New) e.f.1-6-2016 TDS Rate (Individual & HUF): 30% TDS Rate (Others): 30% TDS Rate if No PAN: 30% 194C – Payment to Contractor (Single Transaction) Threshold Limit – Rs. 30,000/- TDS Rate (Individual & HUF): 1% TDS Rate (Others): 2% TDS Rate if No PAN: 20% 194C – Payment to Contractor (Aggregate amount in Financial Year) Threshold Limit – 75,000/- (Old)/ Rs. 1,00,000/- New Limit w.e.f.1-6-2016 TDS Rate (Individual & HUF): 1% TDS Rate (Others): 2% TDS Rate if No PAN: 20% 194C – Payment to Contractor (Transport not covered under 44AE) Threshold Limit – 30,000/Rs. 75000 TDS Rate (Individual & HUF): 1% TDS Rate (Others): 2% TDS Rate if No PAN: 20% 194D – Insurance Commission Threshold Limit – 20,000 TDS Rate (Individual & HUF): 10% TDS Rate (Others): 10% TDS Rate if No PAN: 20% 194DA – Payment in respect of life insurance policy w.e.f. 1-6-2016) Threshold Limit – 1,00,000 TDS Rate (Individual & HUF): 1% (New) / 2% (Old) TDS Rate (Others): 1% (New) / 2% (Old) TDS Rate if No PAN: 20% 194E – Payment to Non-Resident Sportsmen or Sports Association Threshold Limit – N/A TDS Rate (Individual & HUF): 20% TDS Rate (Others): 20% TDS Rate if No PAN: 20% 194EE – Payment out of deposits under NSS (New rate applicable from 1.6.2016) Threshold Limit – 2500 (w.e.f 1-6-2016) TDS Rate (Individual & HUF): 10% (New) / 20% (Old) TDS Rate (Others): 10% (New) / 20% (Old) TDS Rate if No PAN: 20% 194F– Repurchase Units by MFs Threshold Limit – N/A TDS Rate (Individual & HUF): 20% TDS Rate (Others): 20% TDS Rate if No PAN: 20% 194G– Commission – Lottery (New Percentage and Limit applicable from 1-6-2016) Threshold Limit – 15000 (New) / Rs.10000 (Old) TDS Rate (Individual & HUF): 5% (New) / 10% (Old) TDS Rate (Others): 5% (New) / 10% (Old) TDS Rate if No PAN: 20% 194H– Commission/Brokerage Threshold Limit – 5000 TDS Rate (Individual & HUF): 5% (New) / 10% (Old) TDS Rate (Others): 5% (New) / 10% (Old) TDS Rate if No PAN: 20% 194I – Rent – Land and Building – Furniture – Fittings Threshold Limit – 1,80,000 TDS Rate (Individual & HUF): 10% TDS Rate (Others): 10% TDS Rate if No PAN: 20% 194IA – Transfer of Certain Immovable property other than agriculture land Threshold Limit – 5,00,000 TDS Rate (Individual & HUF): 1% TDS Rate (Others): 1% TDS Rate if No PAN: 20% 194J – Professional Fees Threshold Limit – 30,000 TDS Rate (Individual & HUF): 10% TDS Rate (Others): 10% TDS Rate if No PAN: 20% 194LA – Immovable Property (new limit applicable from 1.6.2016) Threshold Limit – 2,50,000 (New)/Rs.2,00,000 (Old) TDS Rate (Individual & HUF): 10% TDS Rate (Others): 10% TDS Rate if No PAN: 20% 194LB – Income by way of interest from infrastructre debt fund (Non-resident) Threshold Limit – N/A TDS Rate (Individual & HUF): 5% TDS Rate (Others): 5% TDS Rate if No PAN: 20% 194LBB – Income in respect of investment in Securtisation trust (New Section) Threshold Limit – N/A TDS Rate (Individual & HUF): 25% TDS Rate (Others): 30% TDS Rate if No PAN: 30% 194LC – Income by way of indian compay to a non-resident/foreign company on foreign currency approved loan/long-term infrastructure bonds from outside India Threshold Limit – N/A TDS Rate (Individual & HUF): 5% TDS Rate (Others): 5% TDS Rate if No PAN: 20% 194LD – Interest on certain bonds and govt. securities Threshold Limit – N/A TDS Rate (Individual & HUF): 5% TDS Rate (Others): 5% TDS Rate if No PAN: 20% 194B– Income from unites Threshold Limit – N/A TDS Rate (Individual & HUF): 10% TDS Rate (Others): 10% TDS Rate if No PAN: 20% 194C– Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividends) Threshold Limit – N/A TDS Rate (Individual & HUF): 10% TDS Rate (Others): 10% TDS Rate if No PAN: 20% 194D– Income of FIIs from secruities Threshold Limit – N/A TDS Rate (Individual & HUF): 20% TDS Rate (Others): 20% TDS Rate if No PAN: 20% |
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