| Section | Payment Nature | Payment in excess of | TDS Rate
for Individiual |
TDS Rate
for Others |
|---|---|---|---|---|
| 194A | Interest from a Banking Company | 10000 | 10% | 10% |
| 194A | Interest other than from a Banking Co. | 5000 | 10% | 10% |
| 194C | Contractors (including Advertising & Sub-Contractor) | 30000 (per payment) or 75000 p.a. | 1% | 2% |
| 194C | Transport Contractors (Providing PAN and enganged in the business of plying, hiring or leasing of goods carriages | Nil | Nil | Nil |
| 194D | Insurance Commission | 20000 | 10% | 10% |
| 194H | Commission or Brokerage | 5000 | 10% | 10% |
| 194I | Rend of Land & Building | 180000 | 10% | 10% |
| 194I | Rent of Plant & Machinery and Other Equipments | 180000 | 2% | 2% |
| 194IA | Transfer of Immovable Property other than Agriculture Land | 5000000 | 1% | 1% |
| 194J | Payment for Professional Services, Technical Services & Royalty | 30000 | 10% | 10% |
| 194J(1)(ba) | Payment to Directors any remuneration or fees or commission by whatever named called if the same is not covered u/s 192 | – | 10% | 10% |