TDS rates applicable for payment to residents
| Section | Nature of Payment | Threshold Limit | TDS Rate for Indian Resident |
| 192 | Salaries | Income tax slab | Slab rates |
| 192A | Payment of accumulated balance due to an employee (EPF Premature Withdrawal) | Rs.50000 | 10% |
| 193 | Interest on Securities | Rs.10000 | 10% |
| 194 | Dividends (Other than listed company) | NA | 10% |
| 194A | Interest other than “Interest on securities” from post offices and bank deposits | Rs. 40000 (For senior citizen Rs. 50000) | 10% |
| 194B | Interest by way of winning from lotteries, crossword puzzles, games etc. | Rs. 10000 | 30% |
| 194BB | Income by way of winning from horse race | Rs. 10000 | 30% |
| 194C | Payment to contractor/ subcontractor a) HUF/Individual b) Others | Rs. 30,000 for single payment & Rs.1,00,000 for aggregate payment during the F.Y. | 1% 2% |
| 194D | Insurance Commission | Rs. 15000 | 5% |
| 194DA | Payment in respect of life insurance policy | Rs. 100000 | 1% |
| 194EE | Payment in respect of deposits under National Savings Scheme | Rs. 2500 | 10% |
| 194F | Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India | NA | 20% |
| 194G | Commission etc. on sale of lottery | Rs. 15000 | 5% |
| 194H | Commission or brokerage | Rs. 15000 | 5% |
| 194I | Rent of land, building or furniture | Rs. 240000 | 10% |
| 194I | Rent of Plant and Machinery | Rs. 240000 | 2% |
| 194IA | Payment/credit of consideration to resident transferor for transfer of any immovable property (other than rural agricultural land) | Rs. 50Lacs | 1% |
| 194IB | Payment/credit of rent by an individual/HUF (if not subject to tax audit under section 44AB in the immediately preceding financial year) | Rs. 50000 p.m. | 5% |
| 194IC | Payment under joint development agreement to a resident individual HUF (who transfers land/ building) | NA | 10% |
| 194J | Sum paid by way of fees for Professional Services | Rs. 30000 | 10% |
| 194LA | Payment of compensation on acquisition of certain immovable property | Rs. 250000 | 10% |
| 194LBA | Certain income distributed by a business trust to its unit holder | NA | 10% |
| 194LBB | Payment in respect of units of investment fund specified in section 115UB | NA | 10% |
| 194LBC | Payment in respect of an investment in a securitization trust specified in clause (d) of the Explanation occurring after section 115TCA- if recipient is an individual or a Hindu undivided family | NA | 25% |
| 194LBC | Payment in respect of an investment in a securitization trust specified in clause (d) of the Explanation occurring after section 115TCA- if recipient is any other person | NA | 30% |
Due dates of TDS deposit for F.Y. 2019-20
| # | Particulars | Due Date |
| 1 | Tax Deductible in March | 30th April of next financial year |
| 2 | Other months | 7th of next month |
TDS Return Filing Due Dates for F.Y. 2019-20
| Quarter | Period | TDS Return due date |
| 1st Quarter | 1st April to 30th June | 31st July, 2019 |
| 2nd Quarter | 1st July to 30th September | 31st Oct, 2019 |
| 3rd Quarter | 1st October to 31st December | 31st Jan, 2020 |
| 4th Quarter | 1st January to 31st March | 31st May, 2020 |
.png)
