TDS Rate Chart for FY 2021-22[AY 2022-23]

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TDS Rate Chart

TDS Rates for FY 2021-22 [AY 2022-23]

TDS Rate Chart for the financial year 2021-22 & assessment year 2022-23. Rate of TDS, Section wise, with nature of payment and threshold limit in tabular format.

TDS Rate Chart applicable for Resident Individual & Company

SectionPayment NatureThreshold LimitIndividial / HUF
TDS Rate%
Others
(TDS Rate%)
192Salaries –On Basis of Slab
192APremature withdrawal from EPF               50,00010
193Interest on Securities               10,0001010
194Dividends                 2,5001010
194AInterest (Banks)               10,0001010
194AInterest (Others)                 5,0001010
194BWinning from Lotteries               10,0003030
194BBWinning from Horse Race               10,0003030
194CContractor – Single Transaction               30,00012
194CContractor – During the F.Y.             100,00012
194DInsurance Commission (15G – 15H allowed)               15,000510
194DALife insurance Policy             100,00011
194ENon-Resident Sportsmen or Sports Association –2020
194EENSS                 2,5001010
194FRepurchase Units by MFs –2020
194GCommission – Lottery               15,00055
194HCommission / Brokerage               15,00055
194IRent of Land and Building – F&F          1,80,0001010
194IRent of Plant / Machinery / Equipment          1,80,00022
194IBRent by Individual / HUF (w.e.f 01.06.2017) 50000/Per Month5
194IATransfer of certain immovable property other than agriculture land          5,000,00011
194JProfessional Fees / Technical Fees / etc.               30,0001010
194JPayment to Call Centre Operator               30,00022
194LACompensation on transfer of certain immovable property other than agricultural land             250,0001010
194LBIncome by way of interest from from infrastructure debt fund –55

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