{"id":15620,"date":"2021-03-10T16:20:05","date_gmt":"2021-03-10T10:50:05","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=15620"},"modified":"2024-06-04T12:56:01","modified_gmt":"2024-06-04T07:26:01","slug":"tds-rates-applicable-for-a-y-2021-22","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/tds-rates-applicable-for-a-y-2021-22\/","title":{"rendered":"TDS Rates applicable for A.Y 2021-22"},"content":{"rendered":"<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"padding: 10px;\"><strong>Table of Content<\/strong><\/p>\n<ul>\n<li><a href=\"#what\">What is TDS Rates?<\/a><\/li>\n<li id=\"what\"><a href=\"#company\">In the case of a person other than a Company<\/a><\/li>\n<li><a href=\"#resident\">TDS Rates applicable where the person is resident in India<\/a><\/li>\n<li><a href=\"#not-resident\">TDS Rates applicable where the person is not resident in India<\/a><\/li>\n<li><a href=\"#domestic\">TDS Rates applicable where the Company is a Domestic Company<\/a><\/li>\n<li><a href=\"#not-domestic\">TDS Rates applicable where the Company is not a Domestic Company:<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>What is TDS Rates?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">TDS stands for <a href=\"https:\/\/www.cagmc.com\/tax-deduction-at-source\/\">Tax Deducted at Source<\/a>. Employers who are paying income have the\u00a0 obligation to deduct tax at source and deposit the respective TDS to Government of India within a stipulated period of time. Different <a href=\"https:\/\/economictimes.indiatimes.com\/wealth\/tax\/tds-tcs-rates-on-interest-dividend-other-non-salary-payments-effective-april-1-2021\/articleshow\/81703945.cms\" target=\"_blank\" rel=\"noopener\">TDS Rates<\/a> are applicable to resident and non-resident payments &amp; Domestic and Foreign Companies in India.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" id=\"company\" class=\"alignnone wp-image-15621 size-full\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/03\/Appointment-of-Director-2.png\" alt=\"TDS Rates applicable for A.Y 2021-22\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/03\/Appointment-of-Director-2.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/03\/Appointment-of-Director-2-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/03\/Appointment-of-Director-2-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/03\/Appointment-of-Director-2-768x403.png 768w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/03\/Appointment-of-Director-2-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/03\/Appointment-of-Director-2-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2021\/03\/Appointment-of-Director-2-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h3 style=\"text-align: justify;\"><b>In the case of a person other than a Company:<\/b><\/h3>\n<ul id=\"resident\" style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Where the person is resident in India\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Where the person is not resident in India<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>TDS Rates applicable where the person is resident in India:<\/b><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>Particulars<\/b><\/td>\n<td><b>TDS Rates (In %)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 192: Payment of Salary<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 192A: Payment of accumulated Balance of provident fund which is taxable in the hands of an employee<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 193: Interest on securities<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any debentures or securities for money issued by or on behalf of any local authority or a corporation established by a Central, State or Provincial Act;<\/span><\/li>\n<\/ol>\n<\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">b) any debentures issued by a company where such debentures are listed on a recognised stock exchange in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and any rules made thereunder;<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">c) any security of the Central or State Government;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[i.e. 8% Savings (Taxable) Bonds, 2003 and 7.75% Saving (Taxable) Bonds, 2018]<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">d) interest on any other security<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194: Income by way of dividend:<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194A: Income by way of dividend<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194B: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194BB: Income by way of winnings from horse races<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194C: Payment to contractor\/sub-contractor<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) HUF\/Individuals<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) Others<\/span><\/td>\n<td><span style=\"font-weight: 400;\"><br \/>\n1<\/span><span style=\"font-weight: 400;\">2<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194D: Insurance commission<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194DA: Payment in respect of life insurance policy<\/span><\/p>\n<p><span style=\"font-weight: 400;\">w.e.f. 1\/9\/2019, the tax shall be deducted on the amount of income comprised in insurance pay-out<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194EE: Payment in respect of deposit under National Savings scheme<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194F: Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194G: Commission, etc., on sale of lottery tickets<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194H: Commission or brokerage<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194-I: Rent<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) Plant &amp; Machinery<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) Land or building or furniture or fitting<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194-IA: Payment on transfer of certain immovable property other than agricultural land<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194-IB: Payment of rent by individual or HUF not liable to tax audit<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194-IC: Payment of monetary consideration under Joint Development Agreements<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194J: Fees for professional or technical services:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">i)\u00a0 sum paid or payable towards fees for technical services<\/span><\/p>\n<p><span style=\"font-weight: 400;\">ii)\u00a0 sum paid or payable towards royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">iii)\u00a0 Any other sum<\/span><\/p>\n<p><b>Note:<\/b><span style=\"font-weight: 400;\"> With effect from June 1, 2017 the rate of TDS would be 2% in case of payee engaged in business of operation of call center.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194K: Income in respect of units payable to resident person<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LA: Payment of compensation on acquisition of certain immovable property<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LBA(1): Business trust shall deduct tax while distributing, any interest received or receivable by it from a SPV or any income received from renting or leasing or letting out any real estate asset owned directly by it, to its unit holders.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LBB: Investment fund paying an income to a unit holder [other than income which is exempt under Section 10 (23FBB)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LBC:\u00a0 Income in respect of investment made in a securitisation trust (specified in <\/span><i><span style=\"font-weight: 400;\">Explanation <\/span><\/i><span style=\"font-weight: 400;\">of section 115TCA)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">25 in case of Individual or HUF<\/span><\/p>\n<p><span style=\"font-weight: 400;\">30 in case of other person<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194M: Payment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tax shall be deducted under Section 194M with effect from 1\/09\/2019 when aggregate of sum credited or paid during a financial year exceeds Rs. 50 lakh.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194N: Cash withdrawal during the previous year from one or more account maintained by a person with a banking company, co-operative society engaged in business of banking or a post office:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">i) in excess of Rs. 1 crore<\/span><\/p>\n<p><span style=\"font-weight: 400;\">ii) in excess of Rs. 20 lakhs*<\/span><\/p>\n<p><span style=\"font-weight: 400;\">* for those persons who have not filed return of income (ITR) for three previous years immediately preceding the previous year in which cash is withdrawn, and the due date for filing ITR under section 139(1) has expired. The deduction of tax under this situation shall be at the rate of:<\/span><\/p>\n<p><span id=\"not-resident\" style=\"font-weight: 400;\">a) 2% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs. 20 lakhs during the previous year; or<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) 5% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs. 1 crore during the previous year.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2\/5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194O: Payment or credit of amount by the e-commerce operator to e-commerce participant<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Any Other Income<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>TDS Rates applicable where the person is not resident in India:<\/b><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>Particulars<\/b><\/td>\n<td><b>TDS Rates (In %)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 192: Payment of Salary<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 192A: Payment of accumulated balance of provident fund which is taxable in the hands of an employee.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 192B: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 192BB:\u00a0 Income by way of winnings from horse races<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 192E: Payment to non-resident sportsmen\/sports association<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 192EE: Payment in respect of deposits under National Savings Scheme\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 192F: Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 192G: Commission, etc., on sale of lottery tickets<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LB: Payment of interest on infrastructure debt fund<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LBA(2): Payment of the nature referred to in Section 10(23FC)(a)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LBA(2): Payment of the nature referred to in Section 10(23FC)(b)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LBA(3): Payment of the nature referred to in Section 10(23FCA) by business trust to unit holders<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LBB:\u00a0 Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)]<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LBC: Income in respect of investment made in a securitisation trust (specified in <\/span><i><span style=\"font-weight: 400;\">Explanation <\/span><\/i><span style=\"font-weight: 400;\">of section 115TCA)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LC: Payment of interest by an Indian Company or a business trust in respect of money borrowed in foreign currency under a loan agreement or by way of issue of long-term bonds (including long-term infrastructure bond)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5 or 4*<\/span><\/p>\n<p><span style=\"font-weight: 400;\">* In case where interest is payable in respect of Long-term Bond or Rupee Denominated Bond listed on recognised stock exchange located in IFSC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LD: Payment of interest on rupee denominated bond of an Indian Company or Government securities to a Foreign Institutional Investor or a Qualified Foreign Investor<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 195: Payment of any other sum to a Non-resident<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) Income in respect of investment made by a Non-resident Indian Citizen<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) Income by way of long-term capital gains referred to in Section 115E in case of a Non-resident Indian Citizen<\/span><\/p>\n<p><span style=\"font-weight: 400;\">c) Income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of sub-Section (1) of Section 112<\/span><\/p>\n<p><span style=\"font-weight: 400;\">d) Income by way of long-term capital gains as referred to in Section 112A<\/span><\/p>\n<p><span style=\"font-weight: 400;\">e) Income by way of short-term capital gains referred to in Section 111A<\/span><\/p>\n<p><span style=\"font-weight: 400;\">f) Any other income by way of long-term capital gains [not being long-term capital gains referred to in clauses 10(33), 10(36), and 112A<\/span><\/p>\n<p><span style=\"font-weight: 400;\">g) Income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency (not being income by way of interest referred to in Section 194LB or Section 194LC<\/span><\/p>\n<p><span style=\"font-weight: 400;\">h) Income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to sub-section (1A) of Section 115A of the Income-tax Act, to the Indian concern, or in respect of any computer software referred to in the second proviso to sub-section (1A) of Section 115A of the Income-tax Act, to a person resident in India<\/span><\/p>\n<p><span style=\"font-weight: 400;\">i) Income by way of royalty [not being royalty of the nature referred to point h) above] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy<\/span><\/p>\n<p><span style=\"font-weight: 400;\">j) Income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy<\/span><\/p>\n<p><span style=\"font-weight: 400;\">k) Any other income<\/span><\/td>\n<td><span style=\"font-weight: 400;\"><br \/>\n20<\/span><span style=\"font-weight: 400;\"><br \/>\n10<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><br \/>\n10<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><br \/>\n15<\/span><\/p>\n<p><span style=\"font-weight: 400;\">20<br \/>\n<\/span><\/p>\n<p>20<\/p>\n<p>10<\/p>\n<p>10<\/p>\n<p>10<\/p>\n<p>30<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 196B: Income from units (including long-term capital gain on transfer of such units) to an offshore fund<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 196C: Income from foreign currency bonds or GDR of an Indian company (including long-term capital gain on transfer of such bonds or GDR)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 196D:\u00a0 Income of foreign Institutional Investors from securities (not being dividend or capital gain arising from such securities)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p id=\"domestic\" style=\"text-align: justify;\"><b>In the case of a Company:<\/b><b><\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Rates applicable where the Company is a Domestic Company<\/b><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\"><b>Rates applicable where the Company is not a Domestic Company<\/b><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>TDS Rates applicable where the Company is a Domestic Company:<\/b><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>Particulars<\/b><\/td>\n<td><b>TDS Rates (In %)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 193: Interest on securities<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) any debentures or securities for money issued by or on behalf of any local authority or a corporation established by a Central, State or Provincial Act;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) any debentures issued by a company where such debentures are listed on a recognised stock exchange in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and any rules made thereunder;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">c) any security of the Central or State Government;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">[i.e. 8% Saving (Taxable) Bonds, 2003 and 7.75% Saving (Taxable) Bonds, 2018]<\/span><\/p>\n<p><span style=\"font-weight: 400;\">d) interest on any other security<\/span><\/td>\n<td>10<\/p>\n<p><span style=\"font-weight: 400;\">10<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><br \/>\n10<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194: Dividend<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194A: Income by way of interest other than &#8220;Interest on securities&#8221;<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194BB: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194C: Payment to contractor\/sub-contractor<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) HUF\/Individuals<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) Others<\/span><\/td>\n<td><span style=\"font-weight: 400;\"><br \/>\n1<\/span><span style=\"font-weight: 400;\">2<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194D: Insurance commission<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194DA:\u00a0 Payment in respect of life insurance policy<\/span><\/p>\n<p><span style=\"font-weight: 400;\">w.e.f. 1\/9\/2019, the tax shall be deducted on the amount of income comprised in insurance pay-out<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194EE: Payment in respect of deposit under National Savings scheme\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194F: Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194G: Commission, etc., on sale of lottery tickets\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194H: Commission or brokerage<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194-I: Rent<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) Plant &amp; Machinery<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) Land or building or furniture or fitting<\/span><\/td>\n<td><span style=\"font-weight: 400;\"><br \/>\n2<\/span><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194-IA: Payment on transfer of certain immovable property other than agricultural land<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194-IC: Payment of monetary consideration under Joint Development Agreements<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194J: Fees for professional or technical services:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">iv) \u00a0 sum paid or payable towards fees for technical services<\/span><\/p>\n<p><span style=\"font-weight: 400;\">v) \u00a0 sum paid or payable towards royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">vi) \u00a0 Any other sum<\/span><\/p>\n<p><b>Note:<\/b><span style=\"font-weight: 400;\"> With effect from June 1, 2017 the rate of TDS would be 2% in case of payee engaged in business of operation of call center.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194K: Income in respect of units payable to resident person<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LA: Payment of compensation on acquisition of certain immovable property<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LBA(1): Business trust shall deduct tax while distributing, any interest received or receivable by it from a SPV or any income received from renting or leasing or letting out any real estate asset owned directly by it, to its unit holders.\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LBB: Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LBC: Income in respect of investment made in a securitisation trust (specified in <\/span><i><span style=\"font-weight: 400;\">Explanation <\/span><\/i><span style=\"font-weight: 400;\">of section 115TCA)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194M: Payment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tax shall be deducted under Section 194M with effect from 1\/09\/2019 when aggregate of sum credited or paid during a financial year exceeds Rs. 50 lakh.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194N: Cash withdrawal during the previous year from one or more account maintained by a person with a banking company, co-operative society engaged in business of banking or a post office:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">iii) \u00a0 in excess of Rs. 1 crore<\/span><\/p>\n<p><span style=\"font-weight: 400;\">iv) \u00a0 in excess of Rs. 20 lakhs*<\/span><\/p>\n<p><span style=\"font-weight: 400;\">*for those persons who have not filed return of income (ITR) for three previous years immediately preceding the previous year in which cash is withdrawn, and the due date for filing ITR under section 139(1) has expired. The deduction of tax under this situation shall be at the rate of:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) \u00a0 2% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs. 20 lakhs during the previous year; or<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) \u00a0 5% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs. 1 crore during the previous year.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2\/5<\/span><\/td>\n<\/tr>\n<tr id=\"not-domestic\">\n<td><span style=\"font-weight: 400;\">Section 194O: Payment or credit of amount by the e-commerce operator to e-commerce participant<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Any Other Income<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>TDS Rates applicable where the Company is not a Domestic Company:<\/b><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>Particulars<\/b><\/td>\n<td><b>TDS Rates (In %)<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194B:\u00a0 Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194BB: Income by way of winnings from horse races<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194E: Payment to non-resident sports association<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194G: Commission, etc., on sale of lottery tickets<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LB: Payment of interest on infrastructure debt fund<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LBA(2):\u00a0 Payment of the nature referred to in Section 10(23FC)(a)\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LBA(2): Payment of the nature referred to in Section 10(23FC)(b)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LBA(3): Business trust shall deduct tax while distributing any income received from renting or leasing or letting out any real estate asset owned directly by it to its unit holders.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LBB: Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LBC: Income in respect of investment made in a securitisation trust (specified in <\/span><i><span style=\"font-weight: 400;\">Explanation <\/span><\/i><span style=\"font-weight: 400;\">of Section 115TCA)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LC: Payment of interest by an Indian Company or a business trust in respect of money borrowed in foreign currency under a loan agreement or by way of issue of long-term bonds (including long-term infrastructure bond)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5 or 4*<\/span><\/p>\n<p><span style=\"font-weight: 400;\">* In case where interest is payable in respect of Long-term Bond or Rupee Denominated Bond listed on recognised stock exchange located in IFSC<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 194LD: Payment of interest on rupee denominated bond of an Indian Company or Government securities to a Foreign Institutional Investor or a Qualified Foreign Investor<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 195: Payment of any other sum<\/span><\/p>\n<p><span style=\"font-weight: 400;\">a) Income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of sub-section (1) of Section 112\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) Income by way of long-term capital gains as referred to in Section 112A<\/span><\/p>\n<p><span style=\"font-weight: 400;\">c) Income by way of short-term capital gains referred to in section 111A<\/span><\/p>\n<p><span style=\"font-weight: 400;\">d) Any other income by way of long-term capital gains [not being long-term capital gains referred to in clauses 10(33), 10(36), and 112A<\/span><\/p>\n<p><span style=\"font-weight: 400;\">e) Income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency (not being income by way of interest referred to in Section 194LB or section 194LC<\/span><\/p>\n<p><span style=\"font-weight: 400;\">f) Income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 31st day of March, 1976 where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to sub-section (1A) of Section 115A of the Income-tax Act, to the Indian concern, or in respect of any computer software referred to in the second proviso to sub-section (1A) of Section 115A of the Income-tax Act, to a person resident in India<\/span><\/p>\n<p><span style=\"font-weight: 400;\">g) Income by way of royalty [not being royalty of the nature referred to in point f) above] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy\u2014<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A. where the agreement is made after the 31st day of March, 1961 but before the 1st day of April, 1976<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B. where the agreement is made after the 31st day of March, 1976<\/span><\/p>\n<p><span style=\"font-weight: 400;\">h) Income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy\u2014<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A. where the agreement is made after the 29th day of February, 1964 but before the 1st day of April, 1976<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B. where the agreement is made after the 31st day of March, 1976<\/span><\/p>\n<p><span style=\"font-weight: 400;\">i) Any other income<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10<\/span><\/p>\n<p><span style=\"font-weight: 400;\">15<\/span><\/p>\n<p><span style=\"font-weight: 400;\">20<\/span><\/p>\n<p><span style=\"font-weight: 400;\">20<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10<\/span><\/p>\n<p><span style=\"font-weight: 400;\">50<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10<\/span><\/p>\n<p><span style=\"font-weight: 400;\">50<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10<\/span><\/p>\n<p><span style=\"font-weight: 400;\">40<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 196B: Income from units (including long-term capital gain on transfer of such units) to an offshore fund<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 196C: Income from foreign currency bonds or GDR of an Indian company (including long-term capital gain on transfer of such bonds or GDR)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Section 196D: Income of foreign Institutional Investors from securities (not being dividend or capital gain arising from such securities)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Table of Content What is TDS Rates? In the case of a person other than a Company TDS Rates applicable [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":15621,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[69],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TDS Rates applicable for A.Y 2021-22 - Goyal Mangal &amp; 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