Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2018-19

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..... No Surcharge on TDS in case of payment is made to Resident or Domestic Company. Non Resident Individual / HUF/AOP/BOI / Artificial Jurisdical Personal 10% if income exceeds ₹ 50 Lakhs but does not exceed 1 Crores 15% if income exceeds ₹ 1 Crores Non resident co-operative society / firm 12% Surcharge on TDS in case of payment is made to Non Resident other than Foreign Company exceeds ₹ 1 Crore. Non Resident company 2% Surcharge on TDS if the recipient is a foreign company and amount exceeds ₹ 1 Crore to ₹ 10 Crore. In case of more than ₹ 10 Crore, 5% surcharge is applicable. 2. Cess No Cess on TDS in case of payment is made to Resident or Dom .....

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..... (a) ₹ 10,000/- where the payer is a banking company (b) ₹ 10,000/- where the payer is a co-operative society engaged in carrying on the business of banking; (c) ₹ 10,000/- on any deposit with post office under any scheme framed by the Central Government and notified by it in this behalf; and (d) ₹ 5,000/- in any other case 194B Winning from Lotteries 30% ₹ 10,000 194BB Winning for horse race 30% ₹ 10,000 194C Payment to Individuals and HUF 1% ₹ 30,000 per sin .....

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..... n, remuneration or prize on sale of lottery ticket 5% ₹ 15,000 194H Commission or Brokerage 5% ₹ 15,000 194I Rent on land, building or furniture 10% ₹ 1,80,000 194I Rent on plant, machinery or equipment 2% ₹ 1,80,000 194IA Payment / credit of consideration to a resident transferor for transfer of immovable property (other than rural agricultural land) [w.e.f. 1.6.2013] 1% ₹ 50,00,000 .....

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..... ss trust to its unit holders - Resident 10% - 194LBA Certain Income by a business trust to its unit holders - Non resident 5% - 194LBA Certain income in the nature referred to in section 10(23FCA) - Non residents At the rate in force 194LBB Certain Income by an Investment Fund to its unit holders - Where the payee is Resident 10% - 194LBB Certain Income by an Investment Fund to its unit holders - Where the payee is Resident - where the payee is a non-resident (not being a company) o .....

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