|
Section
|
Nature
of Payment
|
Threshold
Limit of Payment
|
Rates
|
|
192
|
Income
from Salary
|
Rs. 2,50,000
|
Average
rate of Tax + Health & Education Cess (Surcharge if Salary
> 50 Lacs)
|
|
192A
|
Premature
Withdrawal from EPF (wef 01.06.2015) (*If PAN not furnished Rate of TDS
at Maximum Mariginal Rate of 34.608%)
|
Rs.
50,000
|
| Non-Resident
10% |
| Foreign
Company- NA |
|
|
194B
|
Winning
from Lotteries or Cross Word Puzzles
or card game
|
Rs.
10,000 per annum
|
30%
|
|
194BB
|
Winnings
from horse races
|
Rs.
10,000 per annum
|
30%
|
|
194E
|
Non-resident
Sportman/entertainer or Sports Association
|
|
20%
|
|
194EE
|
Out
of deposit under NSS
|
Rs.2,500
|
| Non-Resident
10% |
| Foreign
Company- NA |
|
|
194F
|
Payment
on account of repurchase of unit by Mutual Fund or Unit Trust of India
|
|
| Non-Resident
20% |
| Foreign
Company- NA |
|
|
194G
|
Commission
on Sale of Lottery Tickets
|
Rs.
15,000
|
5%
|
| 194LB |
Payment of interest on infrastructure debt fund to Non Resident |
|
5% |
|
194LBA (2)
|
Payment
by Business trust to unit holders of the nature referred to in
section 10(23FC)(a)
|
|
5%
|
|
194LBA (2)
|
Payment
by Business trust to unit holders of the nature referred to in section
10(23FC)(b)
|
|
10%
|
|
194LBA (3)
|
Payment of nature referred to in
section 10(23FCA) by by Business trust to unit holders
|
|
|
Non-Resident
30%
|
| Foreign
Company 40%
|
|
|
194LBB
|
Investment
fund paying an income to a unit holder [other than income which is
exempt under Section 10(23FBB)]
|
|
|
Non-Resident
30%
|
|
Foreign
Company 40%
|
|
|
194LBC(2)
|
Income
in respect of investment made in a securitisation trust
|
|
|
Non
Resident 30%
|
|
Foreign
Company 40%
|
|
|
194LC
|
Income by way of interest by an Indian specified company
or business trust to a non-resident/foreign company on foreign currency approved loan / long-term bonds from outside India
|
|
5%
|
|
194LC
|
Income
by way of interest by an Indian specified company or business trust on rupee denominated
bond / any long-term bonds from outside India, which is listed only on a
recognized stock exchange located in any International Financial
Services Centre
|
|
4%
|
|
194LD
|
Payment
of interest on rupee denominated bond of an Indian Company or Government
securities
|
|
5%
|
|
194N
|
TDS
on cash withdrawal from Bank, Post office etc.
|
i)
in excess of Rs. 1 crore
|
2%
|
|
194N
|
TDS
on cash withdrawal from Bank, Post office etc.
|
ii)
in excess of Rs. 20 lakhs* (* for those persons who have not filed return
of income (ITR) for three previous years immediately preceding the
previous year in which cash is withdrawn, and the due date for filing ITR
under section 139(1) has expired)
|
| 2%
from the amount withdrawn in cash if the aggregate of the amount
of withdrawal exceeds Rs. 20 lakhs during the previous year |
| 5%
from the amount withdrawn in cash if the aggregate of the amount
of withdrawal exceeds Rs. 1 crore during the previous year |
|
|
195
|
Long Term Capital Gains u/s 115E or section
112(1)(c)(iii)
|
|
10%
|
|
195
|
Long Term Capital Gains u/s 112A
|
|
10%
|
|
195
|
Other Long Term Capital Gains (excluding u/s
10(33), 10(36) & 112A)
|
|
20%
|
|
195
|
Short Term Capital Gains u/s. 111A
|
|
15%
|
|
195
|
Dividend Income
|
|
20%
|
|
195
|
Interest income payable by Government
/ Indian concern on money borrowed or debt incurred by Government or
Indian concern in foreign currency (not being interest referred to in
section 194LB or 194LC)
|
|
20%
|
|
195
|
Investment income from Foreign Exchange
Assets
|
|
| Non-Resident
20% |
| Foreign
company- NA |
|
|
195
|
Royalty us 115A(1A) payable by
Government or Indian concern in pursuance of agreement made after March
31,1976
|
|
10%
|
|
195
|
Royalty where agreement is made after
March 31,1961 but before April 1, 1976
|
|
| Non-Resident
10% |
| Foreign
company- 50% |
|
|
195
|
Royalty where agreement is made on or
after April 1,1976
|
|
10%
|
|
195
|
Fees for Technical services where
agreement is made after February 29,1964 but before April 1, 1976
|
|
| Non-Resident
10% |
| Foreign
company- 50% |
|
|
195
|
Fees for Technical services where
agreement is made on or after April 1, 1976
|
|
10%
|
|
195
|
Any Other Income
|
|
| Non-Resident
30% |
| Foreign
company- 40% |
|
|
196A
|
Income in respect of units on
non-resident/ foreign company
|
|
20%
|
|
196B
|
Income
from units (including long-term capital gain on transfer of such units)
to an offshore fund
|
|
10%
|
|
196C
|
Interest
income from foreign currency bonds or GDR of an Indian company (including
long-term capital gain on transfer of such bonds or GDR)
|
|
10%
|
|
196D
|
Income
of foreign Institutional Investors from securities (not being dividend
or capital gain arising from such securities)
|
|
20%
|