TDS Rate Charts for the FY 2022-23

TDS Rate Charts for the FY 2022-23

SectionFor Payment ofThreshold limitTTDS Rate %
192Salary IncomeBasic exemption limit of employeeNormal Slab Rates
192APremature withdrawal from EPFRs 50,00010%
194Payment of any dividendRs 5,00010%
194AInterest from other than interest from securities (from deposits with banks/post office/co-operative society)Rs. 40,000 (Rs 50,000 for Senior Citzens)10%
194AInterest by others other than on securitiesRs. 5,00010%
194BWinnings from Lotteries / Puzzle / GameRs. 10,00030%
194BBWinnings from Horse RaceRs. 10,00030%
194CPayment to contractor/sub-contractorRs 30,000 (Single Transaction) Rs 1,00,000 (Aggregate of Transactions)1% (Individuals/HUF) 2% (Others)
194DPayment of Insurance CommissionRs. 15,0005% (10% in case of domestic companies)
194DAMaturity of Life Insurance PolicyRs 1,00,0005%
194EPayment to non-resident sportsmen/sports associationNo limit20%
194EEPayment of amount standing to the credit of a person under National Savings Scheme (NSS)2,50010%
194FPayment for the repurchase of the unit by Unit Trust of India (UTI) or a Mutual FundNo limit20%
194 GCommission on Sale of Lottery ticketsRs 15,0005%
194 HCommission or BrokerageRs 15,0005%
194 IRent of Land, Building or Furniture & fittingRs. 2,40,00010%
194 IRent of Plant & MachineryRs. 2,40,0002%
194 IATransfer of Immovable Property , other than Agricultural landRs. 50 lakh1%
194 IBRent payment by an individual or HUF not covered u/s. 194-IRs 50,000 (per month)5%
194ICPayment of monetary consideration under Joint Development AgreementsNo limit10%
194JFees for professional or technical servicesRs 30,000 (Rs 0 in case of Directors)2%  (Technical services or call centers), 10% (Professional services)
194KPayment of any income for units of a mutual fund, for example, dividendNo limit10%
194LAPayment of compensation on acquisition of certain immovable propertyRs 2,50,00010%
194LBInterest from Infrastructure Bond to NRINo limit5%
194 LDPayment of interest on bond (rupee-denominated) to FII or a QFINA5%
194MCertain payments by Individual/HUF not liable to deduct TDS under Section 194C, 194H, and 194J50 Lakh5%
194NCash withdrawal from bank and ITR filed Rs 1cr2%
194NCash withdrawal from bank and ITR not filed Rs 20 Lakh2%
194NCash withdrawal from bank and ITR not filed Rs 1cr5%
194OPayment for the sale of goods or provision of services by the e-commerce operator through its digital or electronic facility or platform.Rs 5 lakh1%
194PTDS on Senior Citizen above 75 Years (No ITR filing cases)Basic exemption limit of senior citizens or super senior citizensSlab Rates
194QPayments for the purchase of goodsRs 50 lakh0.10%
194RBenefits or perquisites arising from business or professionRs 20,00010%
194STDS on payment for Virtual Digital Assets or crypto currency (w.e.f. 01.07.2022)“Specified Persons- 50,000

Others- 10,000”



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