.
For
TDS Section
Nature of Payment Threshold (₹) Individual
List
HUF
192 Payment made as salaries ₹ 2,50,000 Slab Rates
Early withdrawal of EPF
192A ₹ 50,000 10%
(Employee Provident Fund)
Tax deduction at source on
193 ₹ 10,000 10%
interest earned on securities
194 Distribution of dividends ₹ 5,000 10%
₹ 40,000
Interest from banks or post offices
194A ₹ 50,000 (For senior 10%
on deposits
citizens)
Interest from sources other than
194A ₹ 5,000 10%
securities
Winnings of lotteries, puzzles, or Aggregate of ₹
194B 30%
games 10,000
194BA Winnings from online Games - 30%
194BB Winnings of horse races ₹ 10,000 30%
Payments made to contractors or
194C ₹ 30,000 1%
sub-contractors one time
Payments made to contractors or
194C sub-contractors on an aggregate ₹ 1,00,000 1%
basis
Commission paid on insurance
194D ₹ 15,000 Not Applicabl
sales to domestic companies
Commission paid on insurance
194D ₹ 15,000 5%
sales to non-domestic companies
194DA Maturity of life insurance policy ₹ 1,00,000 5%
Payment received from the
194EE National Savings Scheme (NSS) ₹ 2500 10%
by individuals
Repurchase of units by UTI (Unit
194F No Limit 20%
Trust of India) or any mutual fund
Payments or commission made
194G ₹ 15,000 5%
on the sale of lottery tickets
194H Commission or brokerage fees ₹ 15,000 5%
Rent paid for land, building, or
194I ₹ 2,40,000 10%
furniture
194I Rent paid for plant and machinery ₹ 2,40,000 2%
Payment for the transfer of
194IA immovable property excluding ₹ 50,00,000 1%
agricultural land
Rent payment made by an
₹ 50,000 (per
194IB individual or HUF not covered 5%
month)
under section 194I
Payments made under a Joint
194IC Development Agreement (JDA) to No Limit 10%
individuals or HUF
Fees paid for professional and
194J ₹ 30,000 10%
technical services
Royalty paid for the sale,
194J distribution, or exhibition of ₹ 30,000 2%
cinematographic films
Income received from units of a
194K ₹ 5,000 10%
mutual fund, such as dividends
Compensation payment for
194LA acquiring certain immovable ₹ 2,50,000 10%
property
Interest payment on
194LB infrastructure bonds to Non- Not Applicable 5%
Resident Indians
Distribution of certain income by
194LBA(1) Not Applicable 10%
a business trust to its unit holders
Interest payment on rupee-
denominated bonds, municipal
194LD Not Applicable 5%
debt security, and government
securities
Payments made for contracts,
brokerage, commission, or
194M ₹ 50,00,000 5%
professional fees (excluding
sections 194C, 194H, 194J)
Cash withdrawal exceeding a
194N specified amount from the bank, ₹ 1,00,00,000 2%
with filed ITR
Cash withdrawal from a bank
194N ₹ 20,00,000 2%
without filing ITR
Amount received for the sale of
products/services by e-commerce
194O ₹ 5,00,000 1%
service providers through digital
platforms
Payments made for the purchase
194Q ₹ 50,00,000 0.10%
of goods
TDS on the payment of
194S cryptocurrencies or other virtual Not Applicable 1%
assets
At a higher r
than:
The r
TDS applicable in case of non- specified by
206AA Not Applicable
availability of PAN act
20%
The curre
applicable rat
The higher
5% Twice
TDS on non-filers of Income Tax rate mentio
206AB Not Applicable
Return in the provis
The curre
applicable rat