TDS Rate Chart FY 2019-20

Particulars Individual/HUF Domestic company/Firm Criteria for Deduction
Section code Nature of payment Rate Rate Payment in excess of
192 Salary As per the presecribed rates applicable to individual/women & senior citizens
194A Interest other than Interest on securities 10 10 Rs 40,000* p.a.Banking    Rs 5,000 p.a.Others
194B Winning form Lotteries & Cross word puzzles 30 30 Rs 10,000 p.a.
194C Payment to Contractors 1 2 Rs 30,000 per contract or Rs 1,00,000 p.a.
194C Payment to Advertising / sub Contractors 1 2
194D Insurance Commission 5 5 Rs 15,000 p.a.
194H Commission & Brokerage 5 5 Rs 15,000 p.a.
194I Rent-Land & Building 10 10 Rs 2,40,000 p.a.
194I Rent-Plant & Machinery 2 2
194IA Immovable property other than agricultural land 1 1 Rs 50,00,000
194IB Rent paid by Individual/ HUF other than those covered under section 44AB 5 Rs 50,000
194J Professional Fees & Technical Services 10 10 Rs 30,000 p.a.
194J Professional Fees & Technical Servies Engaged in the business of call centre 2 2 Rs 30,000 p.a.
*Rs 50,000/- for Senior Citizen

 

Due date of TDS Statement filing chart
Quarters  Due dates for Form 24Q, 26Q and 27Q Due dates for Form 27EQ (for TDS)
Quarter 1 APRIL to JUNE 31st July 15th July
Quarter 2 JULY to SEPTEMBER 31st October 15th October
Quarter 3 OCTOBER to DECEMBER 31st January 15th January
Quarter 4 JANUARY to MARCH 31st May 15th May

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