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

TDS Rates Charts A.Y.2018-19 / F.Y.2017-18

You can download complete TDS Rates Chart in PDF format  – Download Complete TDS Rates Chart PDF format


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

TDS Rates Chart 2017-18

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.

TDS Rates Chart A.Y. 2018-19 F.Y. 2017-18 (NRI) Individuals/HUF/AOP/BOI/

TDS Rates Chart NRI Individuals F.Y.2017-18


TDS Rates Chart A.Y. 2018-19 F.Y. 2017-18 (NRI) Non Domestic Company

TDS Rates Chart NRI Non Domestic Companies F.Y.2017-18


TDS Rates Chart A.Y. 2018-19 F.Y. 2017-18 (NRI) Co-operative society/Firm

TDS Rates Chart NRI Co-operative society firm


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

FAQ on TDS Rates

Q. The employer has deducted excess TDS from the salary of an employee. Now can the company refund the money to employee directly?

Ans: No the company will not pay excess amount to employee directly. First company will deposit TDS to the Government. After that employee will file his income tax return and claim that amount then the income tax department will refund that amount.

Q. What is the highest TDS rates and on which payment?
The highest rates of TDS is 30% on Winning From Lotteries (Section 194B) and Winning from Horses  Section 194BB)

Q. What is the difference between TDS Rates and Income Tax Rates?

TDS stands for Tax Deducted at Source. The payer will deduct Tax of payee at time of payment or credit of payment whichever is earlier. It means payer deduct tax at source means immediately.

The tax is deducted at the rates specified by the Government. So its payer duty to deduct TDS on certain payment to payee at the rate specified as above TDS rates chart.

Income tax is only paid by yourself not by your payers or employers.

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150 Comments

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  1. Pls send tds tax chart 2017-18

    1. Hi Yashpal Yadav, You can download TDS rates chart in PDF file here..Download TDS Rates Chart here (PDF File)

  2. Dear Sir,

    Can i get circular details of TDS on 194j Section for F.Y 2017-18 from income tax

    1. Hi Manohar, There is no circular for F.Y. 2017-18 which you are asking for. Please specify in detail. Thanks

  3. Sir consequent upon becoming a foreign national I have converted my Indian SB account to NRO-Savings. In NRO conversion forms details of PAN card held and registered was filled up and submitted to the Bank.
    Effective July 1,2017 though OCI’s being foreign nationals are exempt from linking the Aadhar to PAN my bank has delinked my PAN from the NRO-savings account and started deducting TDS @30.9% which was earlier being deducted @10.3%
    I am not getting any response from the bank in spite of my repeated reminders.
    Kindly advise whether they are justified in doing so. I am fling my IT returns every year.
    Please advise.

    1. Hi Balkaran Singh, The bank is right as you become NRI bank holders. So the TDS rates will be applicable as per NRI status. Check above TDS rates chart for non resident of India. Thanks

  4. 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

  5. What is the TDS for NSS 1987 & NSS 1992

    1. Hi Anandakrishnana, The TDS rate on NSS is 10% for A.Y.2018-19.

  6. Please send me tds chart for the year 2017-2018 & a.year 2018-2019

    1. Hi Ramu Patkaure, You can download TDS rates chart in PDF file here..Download TDS Rates Chart here (PDF File)

  7. 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

    1. Hi DSR Sudhir, In my opinion, it comes under section 194J (Professional fee & technical fees)..not under 194C . So the TDS rate of professional fee and technical fee is 10%. But you must confirm the status of firm producing documentary means company/individuals/resident/NRI etc. After confirmation check related TDS rate chart. Thanks

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