Section

Nature of Payment

Threshold Limite (in Rs.)

Indv / HUF TDS Rate (%)

Others TDS Rate (%)

192

Salaries

Basis on Slab - Average Rate

192A

Premature withdrawal from EPF

               50,000

10

–

193

Interest on Securities

               10,000

10

10

194

Dividends

                 2,500

10

10

194A

Interest (Banks)

               10,000

10

10

Interest (Others)

                 5,000

10

10

194B

Winning from Lotteries

               10,000

30

30

194BB

Winning from Horse Race

               10,000

30

30

194C

Contractor – Single Transaction

               30,000

1

2

Contractor – During the F.Y.

             100,000

1

2

Transporter (44AE) declaration with PAN

194D

Insurance Commission (15G – 15H allowed)

               15,000

5

10

194DA

Life insurance Policy

             100,000

1

1

194E

Non-Resident Sportsmen or Sports Association

20

20

194EE

NSS

                 2,500

10

10

194F

Repurchase Units by MFs

20

20

194G

Commission – Lottery

               15,000

5

5

194H

Commission / Brokerage

               15,000

5

5

194I

Rent of Land and Building – F&F

          1,80,000

10

10

194I

Rent of Plant / Machinery / Equipment

          1,80,000

2

2

194IB

Rent by Individual / HUF (wef 01.06.2017)

 50000/PM

5

–

194IA

Transfer of certain immovable property other than agriculture land

          5,000,000

1

1

194J

Professional Fees / Technical Fees / etc.

               30,000

10

10

194J

Payment to Call Centre Operator

               30,000

2

2

194LA

Compensation on transfer of certain immovable property other than agricultural land

             250,000

10

10

194LB

Income by way of interest from from infrastructure debt fund

5

5