TDS Rates for the FY 2021-22 and FY 2020-21
TDS rates applicable for the resident of India (Other than a company)
Particulars
Section 192: Payment of salary
Section 192A: Premature withdrawal from EPF
Section 193: Interest on securities.
a) any security of the Central or State Government;
b) any debentures or securities for money issued by any local authority or a corporation
established by a Central, State or Provincial Act;
c) any debentures (listed on a recognised stock exchange) issued by a company where such
debentures are ;
Section 192: Payment of salary Section 192A: Premature withdrawal from EPF
Section 194: Payment of any dividend
Section 194A: Income in the form of interest (other than interest on securities).
Section 194B: Income by way of lottery winnings, card games, crossword puzzles, and other games of any type
Section 194BB: Income by way of horse race winnings
Section 194C: Payment to contractor/sub-contractor.
a) Individuals/HUF
b) Others
Section 194D: Insurance commission
Section 194DA: Payment of any sum in respect of a life insurance policy.w.e.f. 1st September 2019, the insurer shall deduct ta
Section 194EE: Payment of amount standing to the credit of a person under National Savings
Scheme (NSS)
Section 194F: Payment due to repurchase of a unit by Unit Trust of India (UTI) or a Mutual Fund
Section 194G: Payments such as commission, etc., on the sale of lottery tickets
Section 194H: Commission or brokerage
Section 194-I: Rent ona) Plant and Machinery
b) Land/building/furniture/fitting w.e.f 1st April 2019, tax deduction limit on rent is increased to
Rs 2.4 lakhs p.a. from Rs 1.8 lakhs p.a.
Section 194-IA: Payment in consideration of transfer of certain immovable property other than agricultural land.
Section 194-IB: Rent payment by an individual or HUF not covered u/s. 194I
Section 194-IC: Payment under Joint Development Agreements (JDA) to Individual/HUF
Section 194J: Any sum paid by way of:
(a) Fee for professional services;
(b) Remuneration/fee/commission to a director;
(c) For not carrying out any activity in relation to any business;
(d) For not sharing any know-how, patent, copyright etc.
(e) Fee for technical services, and
(f) Royalty towards the sale or distribution, or exhibition of cinematographic films.
(g) Fees for technical services but payee is engaged in the business of operation of call centre
Section 194K: Payment of any income for units of a mutual fund as per section 10(23D) or from the administrator or specified
Section 194LA: Payment in respect of compensation on acquisition of certain immovable
property.
Section 194LBA(1): Certain income distributed by a business trust to its unitholder
Section 194LBB: Certain income paid in respect of units of an investment fund to a unitholder.
Section 194LBC: Income frominvestment in securitisation fund
(a) Individual and HUF
(b) Others
Section 194M: Certain payments by Individual/HUF (Limit- Rs 50 Lakhs)
Section 194N: Cash withdrawal exceeding a certain amount (limit- Rs 1 crore).
In case Rs 20 lakh or more is withdrawn by the person not-filing ITR for the last three years, for
which the due date of filing ITR has expired, the TDS rates shall be applicable as per below
slabs-
For the amount more than Rs.20 lakh but up to Rs. 1 crore, and And for the amount exceeding
Rs. 1 crore
Section 194O: For the sale of goods or provision of services by the e-commerce operator through its digital or electronic facilit
Section 194P: Tax deduction by specified banks while making payments (pension or interest) to specified senior citizens or age
Section 194Q: Payments to residents for the purchase of goods if the aggregate value of goods
exceeds Rs 50 lakhs.(TDS is deductible on value exceeding Rs 50 lakhs)
Any Other Income
TDS rates applicable on Non Resident Indian (Other than a company)
Particulars
Section 192: Payment of salary
Section 192A: Premature withdrawal from EPF
Section 194B: Income by way of lottery winnings, card games, crossword puzzles, and other games of any type
Section 194BB: Income by way of horse race winnings
Section 194E: Payment to non-resident sportsman (including an athlete) or an entertainer (not
a citizen of India) or non-resident sports association.
Section 194EE: Payment of amount standing to the credit of a person under National Savings
Scheme (NSS)
Section 194F: Payment due to repurchase of a unit by Unit Trust of India (UTI) or a Mutual Fund
Section 194G: Payments such as commission, etc., on the sale of lottery tickets
Section 194LB: Payment in respect of compensation on acquisition of certain immovable
property.
Section 194LBA(2): Payment like-
-interest income received or receivable to a business trust from SPV and distribution to its
unitholders.
-dividend income received from SPV by a business trust, in which it holds the entire share
capital other than required to be held by the government or government body, and distribution
to its unitholders.
Section 194LBA(3)- payment in the nature of income in the nature of rental income, out of real
estate assets owned directly by such business trust, to unitholders.
Section 194LBB: Payment of certain income by an investment fund to a unitholder.
Section 194LBC: Income from investment in securitisation fund
Section 194LC: Payment in the nature of interest for the loan borrowed in foreign currency by
an Indian company or business trust against loan agreement or against the issue of long-term
bonds*.
*If interest is payable against long term bonds listed in recognised stock exchange in IFSC
Section 194LD: Payment of interest on the bond (rupee-denominated) to Foreign Institutional
Investors or a Qualified Foreign Investor.
Section 195: Payment of any other sum to NRI:Income on investments made by NRI citizen;
Income by way of LTCG referred to in section 115E in the case of NRI;
Income by way of LTCG under section 112(1)(c)(iii);
Income by way of LTCG under section 112A;
Income by way of STCG under section 111A;
Any other income by way of LTCG;
Interest payable on money borrowed by the government or Indian concern in foreign currency;
Income from royalty payable to the Indian concern, by government or Indian concern, for the
copyright in a subject referred in the first proviso of section 115A or computer software
referred to in the second proviso of section 115A
Income from royalty payable to the Indian concern by government or Indian concern in
pursuance of an agreement on matters related to industrial policy;
Income from technical fees to the Indian concern by government or Indian concern in
pursuance of an agreement on matters related to industrial policy;
Any other income.
Section 196B: Income (including LTCG) from units of an offshore fund.
Section 196C: Income (including LTCG) from foreign currency bonds or GDR of an Indian
company
Section 196D: Income (excluding dividend and capital gain) from Foreign Institutional Investors.
TDS rates where the company is a domestic company
Particulars
Section 192: Payment of salary
Section 192A: Premature withdrawal from EPF
Section 193: Interest on securities.
a) any security of the Central or State Government;
b) any debentures or securities for money issued by any local authority or a corporation
established by a Central, State or Provincial Act;
c) any debentures (listed on a recognised stock exchange) issued by a company where such
debentures are ;
d) interest on any other security
Section 194: Payment of any dividend
Section 194A: Income in the form of interest (other than interest on securities).
Section 194B: Income by way of lottery winnings, card games, crossword puzzles, and other games of any type
Section 194BB: Income by way of horse race winnings
Section 194C: Payment to contractor/sub-contractor.
a) Individuals/HUF
b) Others
Section 194D: Insurance commission
Section 194DA: Payment of any sum in respect of a life insurance policy.w.e.f. 1st September 2019, the insurer shall deduct ta
Section 194EE: Payment of amount standing to the credit of a person under National Savings
Scheme (NSS)
Section 194F: Payment due to repurchase of a unit by Unit Trust of India (UTI) or a Mutual Fund
Section 194G: Payments such as commission, etc., on the sale of lottery tickets
Section 194H: Commission or brokerage
Section 194-I: Rent ona) Plant and Machinery
b) Land/building/furniture/fitting w.e.f 1st April 2019, tax deduction limit on rent is increased to
Rs 2.4 lakhs p.a. from Rs 1.8 lakhs p.a.
Section 194-IA: Payment in consideration of transfer of certain immovable property other than agricultural land.
Section 194-IC: Payment under Joint Development Agreements (JDA) to Individual/HUF
Section 194J: Any sum paid by way of:
(a) Fee for professional services;
(b) Remuneration/fee/commission to a director;
(c) For not carrying out any activity in relation to any business;
(d) For not sharing any know-how, patent, copyright etc.
(e) Fee for technical services, and
(f) Royalty towards the sale or distribution, or exhibition of cinematographic films.
(g) Fees for technical services but payee is engaged in the business of operation of call centre
Section 194K: Payment of any income for units of a mutual fund as per section 10(23D) or from the administrator or specified
Section 194LA: Payment in respect of compensation on acquisition of certain immovable
property.
Section 194LBA(1): Certain income distributed by a business trust to its unitholder
Section 194LBB: Certain income paid in respect of units of an investment fund to a unitholder.
Section 194LBC: Income from investment in securitisation fund
Section 194M: Certain payments by Individual/HUF (Limit- Rs 50 Lakhs)
Section 194N: Cash withdrawal exceeding a certain amount (limit- Rs 1 crore).
In case Rs 20 lakh or more is withdrawn by the person not-filing ITR for the last three years, for
which the due date of filing ITR has expired, the TDS rates shall be applicable as per below
slabs-
For the amount more than Rs.20 lakh but up to Rs. 1 crore, and And for the amount exceeding
Rs. 1 crore
Section 194O: For the sale of goods or provision of services by the e-commerce operator through its digital or electronic facilit
Section 194P: Tax deduction by specified banks while making payments (pension or interest) to specified senior citizens or age
Section 194Q: Payments to residents for the purchase of goods if the aggregate value of goods
exceeds Rs 50 lakhs.(TDS is deductible on value exceeding Rs 50 lakhs)
Any Other Income
TDS Rate
Normal Slab Rate
10%
10%
10%
10%
10%
10%
30%
30%
1%
2%
5%
5%
10%
20%
5%
5%
2%
10%
1%
5%
10%
10%
10%
10%
10%
2%
2%
2%
10%
10%
10%
10%
25%
30%
5%
2%
2%
5%
1%
Tax on total income as per
rates in force
0.10%
10%
TDS Rate
Normal Slab Rate
10%
30%
30%
20%
10%
20%
5%
5%
5%
10%
30%
30%
30%
5%
4%
5%
20%
10%
10%
10%
15%
20%
20%
10%
10%
10%
30%
10%
10%
20%
TDS Rate
Normal Slab Rate
10%
10%
10%
10%
10%
10%
10%
30%
30%
1%
2%
10%
5%
10%
20%
5%
5%
2%
10%
1%
10%
10%
10%
10%
10%
2%
2%
2%
10%
10%
10%
10%
10%
5%
2%
2%
5%
1%
Tax on total income as per
rates in force
0.10%
10%
TDS rates for the FY 2021-22 and 2020-21
Reduction in TDS rates due to COVID-19
TDS rates applicable for resident of India
Particulars
Section 193: Interest on securities.
a) any debentures or securities for money issued by or on behalf of any local authority or a corporation established by a Centr
Provincial Act;
b) any debentures issued by a company where such debentures are listed on a recognized stock exchange in accordance with
Securities Contracts (Regulation) Act, 1956 (42 of 1956) and any rules made thereunder;
c) any security of the Central or State Government;
d) interest on any other security
Section 194: Dividend other than the dividend as referred to in Section 115-O
Section 194A: Income by way of interest other than “Interest on securities”
w.e.f 1st April 2018, interest up to Rs. 50,000 earned by senior citizens on:
– deposit with banks
– deposit with post offices
– fixed deposits schemes
– recurring deposit schemes
will be exempt from TDS
w.e.f 1st April 2019, TDS on the interest income from post offices and bank deposits have increased up to Rs. 40,000 from the
limit of Rs. 10,000.
Section 194B: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort
Section 194BB: Income by way of winnings from horse races
Section 194C: Payment to contractor/sub-contractors.
a) HUF/Individuals
b) Others
Section 194D: Insurance commission
Section 194DA: Payment in respect of a life insurance policy
Section 194EE: Payment in respect of deposit under National Savings scheme
Section 194F: Payment on account of repurchase of a unit by Mutual Fund or Unit Trust of India
Section 194G: Commission, etc., on the sale of lottery tickets
Section 194H: Commission or brokerage
Section 194-I: Rent on
a) Plant & Machinery
b) Land or building or furniture or fitting W.e.f 1st April 2019, TDS limit for deduction of tax on rent is increased to Rs. 2,40,000
Rs.1,80,000 p.a.
Section 194-IA: Payment on transfer of certain immovable property other than agricultural land
Section 194 – IB: Rent payable by an individual or HUF not covered u/s. 194I (w.e.f from 01.06.2017)
Section 194 – IC: Payment under Joint Development Agreements to Individual/HUF
(w.e.f. 01.04.2017)
Section 194J: Any sum paid by way of:
(a) Fee for professional services
(b) Remuneration/fee/commission to a director ore)
(c) For not carrying out any activity in relation to any business.
(d) For not sharing any know-how, patent, copyright etc.
(e) Fee for technical services and
(f) Royalty towards the sale or distribution or exhibition of cinematographic films.
Section 194 K:Payment of any income in respect of
(a) units of a mutual fund as per section 10(23D); or
(b) the units from the administrator; or
(c) units from specified company
(w.e.f. 01.04.2020)
Section 194LA: Payment of compensation on acquisition of certain immovable property
Section 194LBA: Certain income distributed by a business trust to its unit holder
Section 194LBB: Certain income paid by an investment fund to its investors
Section 194 LBC:Income in respect of investment in securitization fund
(a) Individual and HUF
(b) Others
Section 194M: Certain payments by Individual/HUF (Limit – 50 Lakhs)
Section 194N:Payment of certain amount in cash (Limit 1 Crore)
Section 194N:Payment of certain amount in cash (first proviso of section 194N) if-
– The amount is more than Rs.20 lakh but up to Rs. 1 crore
– The amount exceeds Rs. 1 crore (Applicable from 01.07.2020)
Section 194O: Applicable for e-commerce operator for the sale of goods or provision of services facilitated by it through its dig
electronic facility or platform (Applicable from 01.10.2020)
Any Other Income
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TDS Rates Applicable for Non-Resident of India (NRIs)
Particulars
Section 192: Payment of Salary
Section 192A: Premature withdrawal from EPF
Section 194B: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort
Section 194BB: Income by way of winnings from horse races
Section 194E: Payment to non-resident sportsmen/sports association
Section 194EE: Payment in respect of deposits under National Savings Scheme
Section 194F: Payment on account of repurchase of a unit by Mutual Fund or Unit Trust of India
Section 194G: Commission, etc., on sale of lottery tickets
Section 194LB: Payment of interest on infrastructure debt fund
Section 194LBA: Income from units of business trust
– interest received or receivable from a special purpose vehicle; or
– dividend referred to in sub-section (7) of section 115-O
Section 194LBC: Income in respect of investment in securitization fund
Section 194LC: Payment of interest by an Indian Company or a business trust in respect of money borrowed in foreign currenc
loan agreement or by way of issue of long-term bonds (including long-term infrastructure bond)
Section 194LD: Payment of interest on rupee denominated bond of an Indian Company or Government securities to a Foreign
Institutional Investor or a Qualified Foreign Investor
Section 194N: Payment of a certain amount in cash (Limit 1 Crore)
Section 194N: Payment of certain amount in cash (first proviso of section 194N)if
-– The amount is more than Rs.20 lakh but up to Rs. 1 crore
– The amount exceeds Rs. 1 crore (Applicable from 01.07.2020)
Section 195: Payment of any other sum to a Non-resident
a) Income in respect of investment made by a Non-resident Indian Citizen
b) Income by way of long-term capital gains referred to in Section 115E in case of a Non-resident Indian Citizen
c) Income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of sub-section (1) of Section 193
d) Income by way of short-term capital gains referred to in Section 111A
e) Any other income by way of long-term capital gains [not being long-term capital gains referred to in clauses (33), (36) and (3
Section 10]
f) Income by way of interest payable by Government or an Indian concern on money borrowed or debt incurred by Governme
Indian concern in foreign currency (not being income by way of interest referred to in Section 194LB or Section 194LC
g) Income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the G
or the Indian concern where such royalty is in consideration for the transfer of all or any rights (including the granting of a lice
respect of a copyright in any book on a subject referred to in the first proviso to sub-section (1A) of Section 115A of the Incom
to the Indian concern, or in respect of any computer software referred to in the second proviso to sub-section (1A) of Section
the Income-tax Act, to a person resident in India
h) Income by way of royalty [not being royalty of nature referred to in sub-item (b)(i)(F)] payable by Government or an Indian
pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an India
the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the
in force, of the Government of India, the agreement is in accordance with that policy
i) Income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement ma
with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved
Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Governm
India, the agreement is in accordance with that policy
j) Any other income
Section 196A: Income in respect – of units of a Mutual Fund specified under clause (23D) of section 10; or-from the specified c
referred to in the Explanation to clause (35) of section 10
Section 196B: Income from units (including long-term capital gain on transfer of such units) to an offshore fund
Section 196C: Income from foreign currency bonds or GDR of an Indian company (including long-term capital gain on transfer
bonds or GDR)
Section 196D: Income of Foreign Institutional Investors from securities (not being a dividend or capital gain arising from such s
TDS Rates Applicable for a Domestic Company
Particulars
Section 193: Interest on securities
a) any debentures or securities for money issued by or on behalf of any local authority or a corporation established by a Centr
Provincial Act;
b) any debentures issued by a company where such debentures are listed on a recognised stock exchange in accordance with
Securities Contracts (Regulation) Act, 1956 (42 of 1956) and any rules made thereunder;
c) any security of the Central or State Government;
d) interest on any other security
Section 194: Dividend
Section 194A: Income by way of interest other than “Interest on securities”
Section 194B: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort
Section 194BB: Income by way of winnings from horse races
Section 194C: Payment to contractor/sub-contractor
a) HUF/Individuals
b) Others
Section 194D: Insurance commission
Section 194DA: Payment in respect of the life insurance policy
Section 194EE: Payment in respect of deposit under National Savings scheme
Section 194F: Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India
Section 194G: Commission, etc., on sale of lottery tickets
Section 194H: Commission or brokerage
Section 194-I: Rent
a) Plant & Machinery
b) Land or building or furniture or fitting
Section 194-IA: Payment on transfer of certain immovable property other than agricultural land Section 194 – IB: Rent payabl
individual or HUF not covered u/s. 194I (w.e.f from 01.06.2017)
Section 194 – IC: Payment under Joint Development Agreements to Individual/HUF (w.e.f. 01.04.2017)
Section 194J: Any sum paid by way of
a) Fee for professional services
(b) Remuneration/fee/commission to a director
(c) For not carrying out any activity in relation to any business
(d) For not sharing any know-how, patent, copyright etc.
e) Fee for technical services and
(f) Royalty towards the sale or distribution or exhibition of cinematographic films.
Section 194LA: Payment of Compensation on the acquisition of certain immovable property
Section 194LBA: Certain income distributed by a business trust to its unit holder
Any Other Income
TDS Rates Applicable for a company other than Domestic Company
Particulars
Section 194B: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort
Section 194BB: Income by way of winnings from horse races
Section 194E: Payment to the non-resident sports association
Section 194G: Commission, etc., on the sale of lottery tickets
Section 194LB: Payment of interest on infrastructure debt fund
Section 194LBA: Certain income distributed by a business trust to its unit holder
Section 194LBC: Income in respect of securitization of funds
Section 194LC: Payment of interest by an Indian Company or a business trust in respect of money borrowed in foreign currenc
loan agreement or by way of issue of long-term bonds (including long-term infrastructure bond)
Section 194LD: Payment of interest on rupee denominated bond of an Indian Company or Government securities to a Foreign
Institutional Investor or a Qualified Foreign Investor
Section 195: Payment of any other sum) Income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) o
section (1) of Section 112
b) Income by way of short-term capital gains referred to in Section 111A
c) Any other income by way of long-term capital gains [not being long-term capital gains referred to in clauses (33), (36) and (3
Section 10]
d) Income by way of interest payable by Government or an Indian concern on money borrowed or debt incurred by Governme
Indian concern in foreign currency (not being income by way of interest referred to in Section 194LB or Section 194LC)
e) Income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the G
or the Indian concern and where such royalty is in consideration for the transfer of all or any rights (including the granting of a
respect of copyright in any book on a subject referred to in the first proviso to sub-section (1A) of Section 115A of the Income
the Indian concern or in respect of any computer software referred to in the second proviso to sub-section (1A) of Section 115
Income Tax Act, to a person resident in India
f) Income by way of royalty [not being royalty of nature referred to in sub-item (b)(iv)] payable by Government or an Indian co
pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an India
the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the
in force, of the Government of India, the agreement is in accordance with that policy—
A. where the agreement is made after the 31st day of March 1961 but before the 1st day of April 1976.
B. where the agreement is made after the 31st day of March 1976
g) Income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement ma
with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved
Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Governm
India, the agreement is in accordance with that policy—
A. where the agreement is made after the 29th day of February 1964 but before the 1st day of April, 1976
[Link] the agreement is made after the 31st day of March 1976
Any other income
Section 196B: Income from units (including long-term capital gain on transfer of such units) to an offshore fund
Section 196C: Income from foreign currency bonds or GDR of an Indian company (including long-term capital gain on transfer
bonds or GDR)
Section 196D: Income of foreign Institutional Investors from securities (not being dividend or capital gain arising from such sec
TDS Rate (%) TDS Rates from 01.04.2020 to 13.05.2020 TDS Rates from 14.05.2020 to 31.03.2021
Normal Slab Rate Normal Slab Rate 10 Normal Slab Rate
10 10 7.5
10 10 7.5
10 10 7.5
30 30 30
30 30 30
1 1 0.75
2 2 1.5
5 (w.e.f 01.06.2016)
(10% from
01.04.2015 to
31.05.2016 5 3.75
5
(w.e.f 01.09.2015)
1
(w.e.f 01.06.2016)
(2% from 01.04.2015
to 31.05.2016) 5 3.75
10
(w.e.f 01.06.2016)
(20% from
01.04.2015 to
31.05.2016) 10 7.5
20 20 15
5
(w.e.f 01.06.2016)
(10 % from
01.04.2015 to
31.05.2016) 5 3.75
5
(w.e.f 01.06.2016)
(10 % from
01.04.2015 to
31.05.2016) 5 3.75
(a) 2 (a) 2 1.5
(b) 10 (b) 10 7.5
1 1 0.75
5 (w.e.f from
01.06.2017) 5 3.75
(If payment of Rent
exceeds Rs. 50,000/-
per month. )
10
10 7.5
10 10 7.5
2 2 1.5
10 10 7.5
10 10 7.5
10 10 7.5
10 10 7.5
25 25 18.75
30 30 22.5
5 5 3.75
2 2 2
2 2
– 5 5
1– 0.75
10 10 10
TDS Rate (%) TDS Rates from 01.04.2020 to 13.05.2020 TDS Rates from 14.05.2020 to 31.03.2021
Normal Slab Rate Normal Slab Rate Normal Slab Rate
10 10 10
30 30 30
30 30 30
20 20 20
10 10 10
20 20 20
5 5 5
5 5 5
5
10 5 5
10 10
30 30 30
5 5 5
5 5 5
2 2 2
– 25 25
20 20 20
10 10 10
10 10 10
15 15 15
20 20 20
20 20 20
10 10 10
10 10 10
10 10 10
30 30 30
20 20 20
10 10 10
10 10 10
20 20 20
TDS Rate (%) TDS Rates from 01.04.2020 to 13.05.2020 TDS Rates from 14.05.2020 to 31.03.2021
10 10 7.5
10 10 7,5
10 10 7.5
30 30 30
30 30 30
1 1 0.75
2 2 1.5
10 10 10
5
(w.e.f 01.09.2015) 1
( w.e.f 01.06.2016)
(2% from 01.04.2015
to 31.05.2016) 5 3.75
10
(w.e.f 01.06.2016)
(20% from
01.04.2015 to
31.05.2016) 10 7.5
20 20 15
5
(w.e.f 01.06.2016)
(10 % from
01.04.2015 to
31.05.2016) 5 3.75
5
(w.e.f 01.06.2016)
(10 % from
01.04.2015 to
31.05.2016) 5 3.75
2 2 1.5
10 10 7.5
1 1 0.75
5 3.75
(w.e.f from
01.06.2017) 5
(If payment of Rent
exceeds Rs. 50,000/-
per month. )
10
10 7.5
10 10 7.5
2 2 1.5
10 10 7.5
10 10 7.5
10 10 7.5
TDS Rate (%) TDS Rates from 01.04.2020 to 13.05.2020 TDS Rates from 14.05.2020 to 31.03.2021
30 30 30
30 30 30
20 20 20
5 5 5
5 5 5
5 5 5
40 40 40
5 5 5
5 5 5
10 10 10
15 15 15
20 20 20
20 20 20
10 10 10
10 10 10
50 50 50
10 10 10
50 50 50
10 10 10
40 40 40
10 10 10
10 10 10
20 20
ITR Form Name
ITR-1
ITR-2
ITR-2A
ITR-3
ITR-4
ITR-4S
ITR-5
ITR-6
ITR-7
ITR-V
Description
For Individuals having Income from Salaries, One house property, other sources (Interest etc.)
For Individuals and HUFs not having Income from Business or Profession
For Individuals and HUFs not having Income from Business or Profession and Capital Gains and who do
not hold foreign assets
For Individuals/HUFs being partners in firms and not carrying out business or profession under any
proprietorship
For individuals and HUFs having income from a proprietary business or profession
Presumptive business income tax return
For persons other than, - (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7
For Companies other than companies claiming exemption under section 11
For persons including companies required to furnish return under sections 139(4A) or 139(4B) or
139(4C) or 139(4D) or 139(4E) or 139(4F)
The acknowledgment form of filing a return of income