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    TDS For A.Y-2024-25

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    dk6372470

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    TDS For A.Y-2024-25

    Uploaded by

    dk6372470
    5 views1 page

    Original Title

    TDS for A.Y-2024-25

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    © © All Rights Reserved

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    5 views1 page

    TDS For A.Y-2024-25

    Uploaded by

    dk6372470

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 1

    Sl.

    No TDS For
    Nature of Threshold For
    Section Individual
    Payment (₹) Others
    List / HUF
    1 Payment made as
    192 ₹ 2,50,000 Slab Rates Slab Rates
    salaries
    2 Early withdrawal
    192A of EPF (Employee ₹ 50,000 10% 10%
    Provident Fund)
    3 Tax deduction at
    source on interest
    193 ₹ 10,000 10% 10%
    earned on
    securities
    4 Distribution of
    194 ₹ 5,000 10% 10%
    dividends
    5 ₹ 40,000
    Interest from
    ₹ 50,000
    194A banks or post 10% 10%
    (For senior
    offices on deposits
    citizens)
    6 Interest from
    194A sources other than ₹ 5,000 10% 10%
    securities
    7 Winnings of
    Aggregate
    194B lotteries, puzzles, 30% 30%
    of ₹ 10,000
    or games
    8 Winnings from
    194BA - 30% 30%x`
    online Games
    9 Winnings of horse
    194BB ₹ 10,000 30% 30%
    races
    10 Payments made to
    contractors or sub-
    194C ₹ 30,000 1% 2%
    contractors one
    time
    11 Payments made to
    contractors or sub-
    194C ₹ 1,00,000 1% 2%
    contractors on an
    aggregate basis
    12 Commission paid
    on insurance sales Not
    194D ₹ 15,000 10%
    to domestic Applicable
    companies
    13 Commission paid
    on insurance sales Not
    194D ₹ 15,000 5%
    to non-domestic Applicable
    companies
    14 Maturity of life
    194DA ₹ 1,00,000 5% 5%
    insurance policy
    15 Payment received
    from the National
    194EE Savings Scheme ₹ 2500 10% 10%
    (NSS) by
    individuals
    16 Repurchase of
    units by UTI (Unit
    194F No Limit 20% 20%
    Trust of India) or
    any mutual fund
    17 Payments or

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