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  #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
Super Moderator
 
Join Date: Mar 2012
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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