TDS Rates Chart [A.Y.2018-19] [A.Y. 2017-18]

TDS is to be deducted on specified payment as prescribed by Income Tax Act by persons who are liable to deduct TDS. (Deducter/Payer) at prescribed rates by Income Tax Act. So It is the duty of the deductor to deduct TDS as mentioned in Income Tax Act. Each payment has its own rate of  percentage to deduct TDS.

We are giving here TDS Rates for F.Y.2017-18 / A.Y. 2018-19.

TDS Rates Chart A.Y. 2018-19 F.Y. 2017-18

Section Nature of Payment Threshold Limit TDS Rate
192 Payment of Salary (Income Tax Slab Applicable) Slab Slab
192A Premature withdrawal from EPF 50000 10%
193 Interest on Securities 10000 10%
194 Dividends 2500 10%
194A Interest Banks 10000 10%
194A Interest Others 5000 10%
194B Winning From Lotteries 10000 30%
194BB Winning from Horse Race 10000 30%
194C Contractor – Single Transaction to an Individual or HUF 30000 1%
194C Contractor – Single Transaction to other than an individual or a HUF 30000 2%
194C Contractor – in Whole Financial Year to an Individual or HUF 100000 1%
194C Contractor – Payment in Whole Financial Year to other than individual or HUF 100000 2%
194D Insurance Commission (other than a company) 15000 5%
194D Insurance Commission (Ind/HUF) 15000 5%
194D Insurance Commission (Others) 15000 10%
194DA Life Insurance Comission 100000 1%
194EE National Saving Scheme 1997 2500 10%
194E Non-Resident Sportsmen or Sports Association 20%
194F Repurchase of Units of MF or UTI 20%
194G Commission on Sale of Lottery Tickets 15000 5%
194H Commission or Brokerage 15000 5%
194I Rent of Plant and Machinery  180000 2%
194I Rent of Land or Building or Furniture or Fitting 180000 10%
194IA Transfer of Any Immovable Property (Other than rural agriculture land) 50 Lakh 1%
194J Professional Fees/Technical Fees 30000 10%
194IB Rent by Individual/HUF (w.e.f. 1-6-2017) 50,000 pm 5%
194J Payment to Call Centre Operator (w.e.f.1-6-2017) 30000 2%
194LA Compensation Immovable Property 2.5 Lakh 10%
194LBB Units of Investment fund 10%
194LBC Investment in securitisation trust (if payment to individual or HUF) 25%
194LBC Investment in securitisation trust (if payment to any other person) 30%

Important Notes

  • Payee should provide his PAN to Payer so that payer can mention in TDS certificate and in TDS returns. It will help indirectly to payee to get refund easily and fast.
  • But Now w.e.f 1.4.2010 payee must tell his PAN to the payer or deductor otherwise TDS will be deducted @ 20% or the applicable rate, whiever is higher. It is the duty of payer to ensure that PAN of payee should be correct by asking PAN copy.
  • In transport business’s contracts, TDS liability will not arise if payee furnish his PAN.
  • w.e.f. 1-7-2012 TDS exemption limit on compensation on acquisition of immovable property is Rs. 2,00,000 as given in table give below earlier it was Rs. 1 Lakh.
  • Due date of TDS payment is up to 7th day from the closing date of month in which Tax has deducted and 30th April if paid or credit in the month of march otherwise Interest of late deposit  will be liable @ 1.5% for each month of delay.
  • Surcharge is not deductible on payment made to residents, other than salary.
  • In case of non-resident, surcharge would be applicable on TDS.

See complete information on Time Limit to Deposit TDS & Issue TDS Certificate

Check more detail on Penalty on Failure or Late Payment to Deposit TDS

137 Comments

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  1. Can you please check the TDS rates for the Contractor under Individual/HUF?? Is it 2% or 1%????

    1. individual & H.u.f is 1% & other is 2%

    2. huf & individual is 1% & others @2%

    3. Hi,
      Good Days,
      I mention TDS Rate :-
      1) 194C Contractor/sub contractor For Ind./HUF and Company
      01% and 02% (Amount Limit 30,000/-per payment or 75,000/- per year
      2) 194I Rent and building 10% and (amount 1,80,000/)
      2A) 194I Plant & Machinery 02% ( amount 1,80,000/-)
      3) 194J Professional 10 %

      1. Hi,
        194I rent for Land & building 10% ( T.H.Limit 1,80,000)

        Thanks for your updating.

    4. Hi,

      TDS will be deduct @ 1 % for HUF/Individual…

    5. individual 1% & other 2%

  2. TDS for contractor U/s 194C – for individual or HUF it is 1% and for otherthan individual or HUF it is 2%

    1. right kishore….however, in above TDS Rates’ Table….it is given 2% for HUF and Individual!!!!!!!

      1. what is a tds on contractor for CHS 2% or 1%

    2. TDS on contractor U/s 194c for individual or HUF it is 1% and other than Company, Firm, 2%

  3. please let us know what is TDS rates i.e IT, SC and Cess for services from foreign company , under section 195 – other sums

  4. transport contractor will be applicable for the TDS 2012-13 are what?

    1. Can you please check the TDS rates for the Contractor under Transport ion

      1. SERVICE PROVIDED FIRM ON TDS RATE

    2. 0% for transporter or 20% if PAN No. of deductee is not furnished

  5. This contractor rates for Individual/HUF is wrongly mentioned at 2 % and vice versa for companies

  6. In List of Contractor rate are wrong as 2% on HUF/Individual and 1% on Companies.kindly check it out

  7. Ujjwala Kulkarni

    194j- tds to profeesional paid rs 15000/- twice in the year separately . whether it is applicable for tds?

    1. No Limit for section 94J is 30000

      1. 194JProfessional chargesRs.30,000/-
        Limit

        10TDS Rates Company, Co-operative Society, Firm,
        Individuals or HUF

    2. Ajit Kumar Sahu

      YES UR LIABLE TO PAY

  8. TDS chart required”

    1. Dinesh Current TDS Chart required for company

  9. can i explain the someone what is the tds rate of individual?

    1. Tds rate of individual 1% on all contractor and 2% charge if the company instead individual

  10. above TDS rate mistake in 194C Contractor there are 2 % TDS Rates for Individuals or HUF is instead of 1% & 1% TDS Rates for Company, Co-operative Society, Firm is instead of 2%. pls verified its.

  11. please without audit require tds filling

  12. I have deducted 10 % towards professional fees , instead of technical job work services which should be 2% , amount has been credited under 94j instead of 94 C, any way to.sort this out?

  13. Bharath Gowda. S

    thanks for the information , now i can understand the rates properly

  14. Bhaurao saraswat

    pl help me with TDS chart for A Y 14-15

  15. Biplab Chakraborty

    We have deducted lower deduction @ 4.25% on Brok & Comm for the financial year 2010-11 without lower deduction certificate, now in which way we can reply to the ITO

  16. Hi.. Am joining a reputed MNC on a direct contract position. They have specified that Tax at source will be deducted as per IT rules for Independent consultants. Can you pls share the percentage that will be deducted from my consolidated salary on a monthly basis.

  17. tds applicable on membership fee to Associations

  18. I was a salaried employee and have started practicing as management consultant wef 1.5.2013. I have availed professional services from another management consultant during 13-14 and am making payment to him during 14-15 for the services rendered by him during 13-14. Am I obligated to deduct TDS from the payment?

    1. No need to deduct tds on such payment

  19. Please provide TDS rate chart for the financial year 2014-15.

  20. provide TDS rate chart for the financial year 2014-15

  21. i want to know that charges for anergy audit in which head post in tally.

    1. Indirect expense as legal & professional expense or audit expense

  22. tds is applicable for senior citizen ?

    if the rent is Rs. 17000 per month then tds is applicable to landlord or not ?

  23. Please provide latest TDS Rate charges U/s 195 ( Payment to Non Resi)

  24. can i alter some of the figure or head in balance-sheet, my last ITR(4) filed before 3 years but some of the details were not added that time so I want to add those details in recent balance-sheet

  25. can you please confirm if the TDS rate for the purpose of withholding tax in case of software import (downloadable format – non physical) is 10%?

  26. TDS charges apply for 2014-2015

  27. tds % age for sanitary fitting

    1. 1% for Ind..
      and 2% for other

      1. have u any circular? plz send me through my email

  28. pls ,
    i want to know tds rate of an individual , bill of car provide in my company.

      1. collect his pan no. otherwise tds rate is 20%

  29. whether dedeuction of tds on service tax component in each case is necessary??

  30. dear sir

    I deposited rs 150500 tds on 9th may 2014 for the deduction of salary of april month instead of 7th may tds dept noticed for intrest for delay for 4515 /-
    at the rate of intrest it is just double please check it and inform us

  31. Surveillance fees on Bank Loan Rating payable to ICRA Limited – advise TDS percentage to be deducted on the bill value

  32. i am going to make payment of rent of rs 100000/- pl inform rate tds

    1. there is no TDS becuase its less than 180000.

  33. I WANT TO KNOW THE PROCEDURE OF FILING OF TDS RETURN. PL EXPLAIN ME.

  34. i know about the deep information about the tds can you give any suggestion about this ……..

    1. Is Education cess and higher education cess deducted different or include in this. For example For Individual 1% Or 1.3 % with cess. –

  35. property purchases income tax and vat , tds

  36. TDS CHART REQUIRED

  37. incentive income treated by which section (192B or 194H)
    please explain the incentive profer definations

    Thanks & Regards,
    Anand

  38. slab rate required

  39. I am working in custom & central excise consultant (Category Management consultant), we receive payment from various client but, T.D.S is deducted at different rate someone deduct 1% or 2% or someone 10 % can you please guide me why this all client deducting differently.

  40. Hi i am really confused of tds amunt Can you give me proper chart and i also need salary tds deducted.

    Thanks,
    Sohni

  41. Very good article. Very important question/query i have.

    Some company have wrongly deposited around 25k TDS u/s 194j in my PAN number account and i can see it in my form 26AS. I am salaried person. What should i do? Shall i use that TDS as my tax liability and i should pay only remaining amount of my tax liability after deducting 25k?

    Expecting response.

    Thanks
    Viral

  42. When hiring of car how much tds deduct and payment traveler

  43. Contractor payment of Rs.90000/- F.Y. 2014-2015 with material (Cout /Palang) what is rate or No tds confirm

  44. VINOD BARAPATRE

    R/SIR,
    PLEASES SEND US WHICH AMOUNT START SERVICE TAX
    COMMISSION 12,00,000/-
    SERVICE TAX AMOUNT ?

  45. dear,
    we order one fee soft ware Invoice value : 52669 /-
    advance payable 50 % of Quatation value,
    invoice have sales tax – 1875 /-
    service tax – 5793.75 /- it is nesasite to deduct TDS ?
    if yes how much ? plc clarify me.

  46. OUR Company is tour & travel, i just conform i buy Tour Package on other travel company for our customer purpose, vendor give a invoice to me Rs. 80000+ST 2800=82800/- so i give a payment after Deduct TDS or Not and Which section against and rate please give answer

  47. I want invest my money in bank as FD so please tell me about interest and tax Rs 250000

  48. Salary Tds deduction on ammount.

  49. in 194-C – Contractors (including Advertising & Sub-Contractor)
    IF THE Bill payment is above 75,001/- OR 1 Lac then what would be the applicable TDS rate to be deducted 1% OR 2% FOR THE INDIVIDUAL

    1. TDS rate for Propritor or partners.
      TDS rate for other.
      Pl confirm

      1. Sir, What you actually want to ask? Are you asking about TDS on Individuals or Firms?

    2. No ; in case of company deducted then take it as a 2% and in case of non company deducted the tds rate is 1 %.

  50. I want tds chart in excel format how to download

  51. Pankaj Kumar Singh

    TDS on Director if lifetime directro please define tax rate & section 192B or other

  52. Pankaj Kumar Singh

    Seating Director as per company pay role please define tax rate & Section

  53. Does TDS is applicable for part time workers like painter, Electricians….. who are paid on daily basis, who do not have PAN card. if yes what are the limitations and exemptions

  54. Is it TDS mandatory for payment made to part time jobs like painters, electrician, carpenters… in an educational institutions. These part time workers don’t have PAN. Kindly suggest

  55. I AM A INSTRUCTOR IN GOVT. ITI COLLEGE ON CONTRACT BASIS WITH 18000/- PM SALARY.I AM IN LABOUR RESOURCES DEPARTMENT IN BIHAR. BUT THE DEPARTMENT/DDO IS DEDUCTING TDS IN IT @ 10%. Are they correct?

  56. Please let me know the tds percent for commission base work

  57. Hi,
    My name is abhay i am working wity private company my salary is 7000/-per month my employer said to me your are under Professional Services your TDS will be deduction 10%..is it correct …???

    1. Jawahar Lal Mehta

      not applicable under TDS

  58. Information required for 94J Total amt on which TDS is deducted yearly & how we can take return tds which is deducted

  59. Hi..

    I am new to business.

    From last 3 yrs I am running small service business on wife name for pharma sample analysis to industry and academics. I outsource all the analysis services. Whatever I charge, my industrial client give 10% deducted amount (as TDS cutting). This is from 2&1/2yr, are these amount are payable from IT department ? If yes kindly guide me how to deal with this. I have received all the TDS certificate from Industrial client.

    Kindly Guide me.

    1. Hello Dev, Don’t worry about TDS deduction. It is all payable by IT department in the shape of Refund on the end of financial year when you file your income tax return.

  60. Yogeshwar Dutt Drowing and Disbuesing officer Directorate of Land Records Shimla-9

    office has purchased referenc3e Books From Publisher for Rs 8500000-00 What amount of T.D.S. is to deducted and under what Section. Thanking you.

    1. Hello, I could not able to understand your questions. Please ask in detail??

  61. In 194C Contractors (Incl. Advertising and Sub-Contractor) If the bill payment is above 1 lacs then what would be the applicable TDS rates to be deducted ? 1% or 2% for both Individual and HUF. Please confirm.

  62. Please,give me basic details about Contractor,Subcontractors and Other.Because we are desided to how to put them into orbit of parties.You are done to additional information about TDS.
    Thanks

    1. Hi Nishma, Please visit the following link…Hope it will cover your required topic. If not then please ask again your particular query. Thanks
      http://www.cutmytax.com/tds-payments-contractors-tds-rates/

  63. Please tell me what rate would be taken for TDS for membership fee or renewal for [FDA]USA.

  64. hari prasad reddy

    i want deep information on tds filing plsz help me.

  65. Suuply of food material. In u p government. Kya is amount par t d s katega ki nahi

  66. Subhakkanta Rout

    We are outsourcing projects .If the project value is 100000 .What will be tds .And we are paying by 25% *4 so each time we are paying 25,000 then tds will applicable at a time of on the payable amount.

  67. Amandeeep choudhary

    During Auditing it hepled me in my work.
    Thank You.

  68. 194I : rent and building , Individiual or prop. firm is not liable for Audit no TDS even if it crosses rs1.8lacs

  69. I AM A SANITARY WARE DEALER HOW TO CALCULATE TDS FREIGHT

  70. I AM EMPLOYW IN FIANCE COMPANY AND HOW TO COUNT TDS

    1. Please ask in detail…thanks

  71. I don’t have TAN no. to cut TDS from this year i am paying interest to others, may i know what is the limit till i dont need to have TAN and deduct TDS

  72. Dear Sir,
    if director salary (Female) Rs. 17,000.00 / Month then how much TDS will be deduct. Please give me calculate.

  73. I have my salary of 8000rs./month and had 10%TDS, so how can I claim for my TDS and also how can I get exempted from TDS… PLEASE GIVE ME A SUGGESTION.

    1. Hello Dsouza, You can get your TDS refund from income tax department by filling of your income tax return for that particular financial year. But I surprise why your employer deduct TDS as your salary is less than taxable limit. You did not specify that your employer deduct TDS or you are talking about TDS on interest on FD. Please specify so that I can answer accordingly. Thanks

  74. I am in plywood trading. sale plywood to various retail customer and deliver the same by coolie and vehicle and charges delivery charges on invoice. I want to know that Is service charges & TDS is applicable on delivery charges

  75. If the company turn over is not more than Rs. 20000000.

    then they are applicable to pay TDS any Landlord.

    And If they are not cut off the TDS from rent then Any query is come out for land lord.

  76. What is minimum limit of salary to dont charge tds by employer ?

  77. usha goving gavali

    Pl. tell me Travel Agent (Taxi Fare Bill) for Rs.38.900.00 (One month Bill)
    can liable to TDS or not if he liable so what rate shoud be deducted.

  78. what rate of tds is been charged for comission received by bank for transaction referred

  79. Please clarify if I need to deduct TDS 2% for the payment on a bill raised by Hostel Mess of a College for providing boarding and lodging facilities for training programme organised by us , We are a trust registered under IT Act 1961,

  80. Pl.. Tell me How much value single invoice exceeds for tranportation charges we can deduted the TDS on , If service tax is shown by separately, if not how we can treate that transaction

  81. I HAVE NOT DEDUCTED TAX ON VEHICLE REPAIRING @ MAINTENANCE FOR THE YEAR 2015/2016 . SO WHAT CAN I DO????

  82. We received an invoice for commission for the month of April 2016 on April 30. We booked it in our books of accounts on June 30, 2016.
    In April 2016, TDS rates u/s 194H was 10% whereas in June 2010, it is 5%.
    What TDS rate should we apply considering above mentioned facts.

  83. SECTION 194IA. I THINK THRESHHOLD LIMIT IS 50 LAKH AND NOT 5 LAKH. KINDLY CHECK AND POST CORRECTLY.

  84. Hi Friends,

    My Threshold Limit is 200000 from date is 02.06.2016 to 31.12.2017, but in between how much amount invoice can book?

    can we book above 2000000, if book invoice above 20000000 then percentage how much calculated.

    Example : Actually TDS rate is 10% but exemption rate is 2%.

    Regards
    Jagadish

    1. Please ask question in detail..I could not able to understand your query.

      thanks

  85. i want to learn about tds please can u help me please provide the webside for about tds

  86. please tell me sir,

    my transport party payment paid is Rs.10,00,703/- transaction date is 26.07.2016 tds deducted This Amount ???please tell me

  87. Pl.. Tell me How much value single invoice exceeds for transportation charges we can deducted the TDS on , If service tax bill consider than TDS deducted if after service tax & before service tax

  88. DEAR SIR
    I AM COMMING UNDER 194H AND MY TDS IS DEDUCTED BY DEDUCTOR IN 1ST QTR NAD 2ND QUTRS BUT TDS IS NOT SHOWING IN FORM 26AS

  89. What % tds to be deducted on subcontractor , contractor, professional fees, salary, transporter
    ( for a company)

    How to pay tds ?

    What is advance tax & on which basis it is calculated…..
    When it is to be pay
    And what %

    Pls suggest

  90. jadhav dinkar d

    we have received one advertisement bill of rs 15000/- please inform to us tds limit for advertisement & tds rate for advertisements

  91. PLEASE CONFORM TDS RATE ON ASSOSIATION FEES FOR ADVETISING CATEGORY AMOUNT RS 26 LACK

  92. in the above details were given 194IA – Transfer of Certain Immovable property other than agriculture land Threshold limit is 50 lak. instead of 50 lakh there mension 5 lakh so while seeing pls correct it

  93. TDS CHART REQUIRED

  94. We have Event Management Vendor his registration under partner ship firm. He has given one event of Rs. 100000/- . We have deduct TDS @10% under 94J but he is forcing to deduct @2% bcoz we have partner ship firm. pls advice.

  95. pl give tds details for mediclaim insurance amount?

  96. WHAT EVER TDS ON FREIGHT CHARGES PAYMENT

  97. Is TDs applies to courier services if the amount exceeds 75000/- Pa

    And which type of transport TDs applies

  98. pl give tds details for mediclaim insurance amount?

  99. what will be the TDS rate for Documentary Producer. We have engaged a Firm for Producing a Documentary film on Railway Tunnels work. What will be the TDS rate for this work. is it 10% or 2%. kindly clarify

  100. T V SRINIVASA GUPTA

    Sir,
    Case No 1:
    In one of my Assessee has purchaed a property in his name less than the cost of Registered Value. But , he is not willing to pay the tax on the Income, Now he is asking us, Not to report this income in my Returns and Audit report other wise i will move to another CA for the Audit.

    Case No.2
    During the last year another party has introduced cash about 25 Lacs in his capital Account. When i say it is to be reported as unexplained income and you have to pay tax on that, he refused me to make tax audit. Subsequently, He moved another CA that he has not reported and not paid the tax. This is the situation where the CAs are standing. They are not having liberty to say and certify, it seems we are living with the mercy of the clients.

    Please clarify and intimate me in the 1st case where and whether i have to report in the tax Audit or not, If I not reported what are the consequences on my part

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