TDS Rate Chart: Resident

FINANCIAL YEAR 2015-2016 : ASSESSMENT YEAR 2016-2017

Nature of payments Threshold Company | Firm
Co-op Soc.
Local Authority
Individual | HUF If No PAN
Or Invalid PAN
Sec. Description Amount Rate Rate Rate
194A Interest - Payable by Banks

Interest - Payable by Others
10,000

5,000
10

10
10

10
20

20
194B Winning from Lotteries / Crossword Puzzle 10,000 30 30 30
194C Payment to Contractors - Single Transaction

Payment to Contractors - Aggregate during FY
30,000

75,000
2

2
1

1
20

20
194D Insurance Commission 20,000 10 10 20
194DA Non-exempt payments made under a life insurance policy 1,00,000 2 2 20
194H Commission / Brokerage 5,000 10 10 20
194I Rent

Rent-Plant / Machinery
1,80,000

1,80,000
10

2
10

2
20

20
194J Professional Fees

Directors fees
30,000

-
10

10
10

10
20

20
194 Deemed Dividend - 10 10 20
194BB Winnings from horse race 5,000 30 30 30
194F Repurchase Units by MFs 1,000 20 20 20
194G Commission - Lottery 1,000 10 10 20
194LA Immovable Property (Compulsory Acquisition) 2,00,000 10 10 20
194-IA Transfer of immovable property, other than agricultural land 50,00,000 1 1 20


TDS Rate Chart: Non-Resident

FINANCIAL YEAR 2015-2016 : ASSESSMENT YEAR 2016-2017

Section Nature of Payments Non-Resident Non Domestic Company
Upto 
Rs 1 Crore
More than 
Rs 1 Crore
Upto 
Rs 1 Crore
More than 
Rs 1 Crore
but upto
Rs 10 Crore
More than 
Rs 10 Crore
194B Winning from lotteries / Crossword puzzle 30.900 34.608 30.900 31.518 32.445
194BB Winning from horse race 30.900 34.608 30.900 31.518 32.445
194E Payment to foreign citizen sportsperson/ entertainer 20.600 23.072 20.600 21.012 21.630
194F Repurchaes of units by Mutual Funds 20.600 23.072 NA NA NA
194G Commission on sale of lottery tickets 10.300 11.536 10.300 10.506 10.815
194LB Interest by infrastructure debt fund 5.150 5.768 5.150 5.253 5.408
194LC Interest on approved long infrastructure bond 5.150 5.768 5.150 5.253 5.408
194LD Interest on rupee denomiated bond 5.150 5.768 5.150 5.253 5.408
196B Income from units to an offshore fund 10.300 11.536 10.300 10.506 10.815
196C Interest of freign currency bonds or GDR 10.300 11.536 10.300 10.506 10.815
196D Income from security to FII 20.600 23.072 20.600 21.012 21.630
195
a
Other Sum
income of freign exchange asset to Indian Citien

20.600

23.072

NA

NA

NA
b Long Term Capital Gains
(i) Under Sec 115E / 112(1)©(iii) 10.300 11.536 10.300 10.506 10.815
(ii) Other 20.600 23.072 20.600 21.012 21.630
c Short Term Capital Gains - Sec. 111A 15.450 17.304 15.45 15.759 16.223
d Interest on foreign currency loan by Govt. /Indian company 20.600 23.072 20.600 21.012 21.630
e
(i)

(i)
(ii)
Royalty
In respect of copyright on books/computer software
Others
Agreement made between 01-04-61 and 31-3-76
Agreement made after 31-3-76

10.3


30.900

10.3

11.536


34.608

11.536

10.3


51.500

10.3

10.506


52.530

10.506

10.815


54.075

10.815
f
(i)
(ii)
Fees for technical service
Agreement made between 01-03-64 and 31-3-76
Agreement made after 31-3-76

30.900

10.3

34.608

11.536

51.500

10.3

52.530

10.506

54.075

10.815
g any other income 30.900 34.608 41.2 42.024 43.26