| Section | For Payment of | Threshold limit | TDS Rate % |
|---|---|---|---|
| 192 | Salary Income | Rs 2,50,000 | Slab rates |
| 192 A | EPF – Premature withdrawal | Rs 50,000 | 10% |
| 193 | Interest on Govt Securities | Rs. 10,000 | 10% |
| 194 | Dividend | Rs 5,000 | 10% |
| 194 A | Interest by banks / post office other than on securities | Rs. 40,000 (Rs 50,000 for Senior Citzens) |
10% |
| 194 A | Interest by others other than on securities | Rs. 5,000 | 10% |
| 194 B | Winnings from Lotteries / Puzzle / Game | Rs. 10,000 | 30% |
| 194 BB | Winnings from Horse Race | Rs. 10,000 | 30% |
| 194C | Contract | Rs 30,000 (Single Transaction) Rs 1,00,000 (Aggregate of Transactions) | 1% (Individuals/HUF) 2% (Others) |
| 194 D | Payment of Insurance Commission | Rs. 15,000 | 5% (10% in case of domestic companies) |
| 194DA | Maturity of Life Insurance Policy | Rs 1,00,000 | 5% |
| 194E | Payment to non-resident sportsmen/sports association | Rs 0 | 20% + Cess |
| 194 G | Commission on Sale of Lottery tickets | Rs 15,000 | 5% |
| 194 H | Commission or Brokerage | Rs 15,000 | 5% |
| 194 I | Rent of Land, Building or Furniture | Rs. 2,40,000 | 10% |
| 194 I | Rent of Plant & Machinery | Rs. 2,40,000 | 2% |
| 194 IA | Transfer of Immovable Property , other than Agricultural land | Rs. 50 lakh | 1% |
| 194 IB | Other Rent | Rs 50,000 (per month) | 5% |
| 194IC | Payment of monetary consideration under Joint Development Agreements | Rs 0 | 10% |
| 194J | Fees for professional or technical services | Rs 30,000 (Rs 0 in case of Directors) | 2% (Technical services or call centers), 10% (Professional services) |
| 194K | Income in respect of units (UTI/MF) | Rs 5,000 | 10% |
| 194LA | Payment of compensation on acquisition of certain immovable property | Rs 2,50,000 | 10% |
| 194 LB | Interest from Infrastructure Bond to NRI | NA | 10% |
| 194 LD | Interest on Rupee denominated bond, municipal debt security and govt. Securities | NA | 5% |
| 194M | Contract, commission, brokerage or professional fee (other than 194C, 194H or 194J) | 50 Lakh | 5% |
| 194N | Cash withdrawal from bank and ITR filed | Rs 1cr | 2% |
| 194N | Cash withdrawal from bank and ITR not filed | Rs 20 Lakh | 2% |
| 194N | Cash withdrawal from bank and ITR not filed | Rs 1cr | 5% |
| 194O | E-commerce sale | Rs 5 lakh | 1% |
| 194P | TDS on Senior Citizen above 75 Years (No ITR filing cases) | Rs 3 lakh | Slab Rates |
| 194Q | Purchase of goods | Rs 50 lakh | 0.10% |
| 194R | Benefits or perquisites arising from business or profession | Rs 20,000 | 10% |
| 194S | TDS on payment for Virtual Digital Assets or crypto currency (w.e.f. 01.07.2022) | – | 1% |
| 206AA | TDS rate in case of Non availability of PAN |
– | Higher of – As per act Twice the rate or rate in force 20%d |
| 206AB | TDS on non-filers of ITR at higher rates | – | Higher of – 5% – Twice the rate or rate in force |
