Section

Nature of Transaction

Limit

TDS Rate

192

Salary Income

Tax Slab

Slab rates (Based on old or new tax regimes)

192A

EPF - Premature Withdrawal

50,000

10% (20% if no PAN)

193

Interest on Securities

10,000

10%

193

Interest on Debenture

10,000

10%

194

Dividend (other than listed companies)

10,000

10%

194A

Interest (other than Securities) by bank/post office

50,000/100,000

10%

194A

Interest (other than Securities) by others

10,000

10%

194B

Winning from Lotteries, Puzzle, Game

10,000 (Single Transaction)

30%

194BA

Winnings from online games

NIL

30%

194BB

Winning from Horse Race

10,000 (Single Transaction)

30%

194C

Payment to Contractor/Sub-Contractor (Individuals/HUF, Other)

30,000/100,000

1% (Individuals/HUF), 2% (Other)

194D

Payment of Insurance Commission

20,000

5%/10%

194DA

Payment in Respect of LIC

100,000

2%

194E

Payment to NR Sportsmen/Sport association

NA

20%

194EE

Payment of NSS Deposits

2,500

10%

194F

Payment of repurchase of unit by UTI or any mutual fund

NIL

20%

194G

Commission on Sale of Lottery Tickets

20,000

2%

194H

Commission or Brokerage

20,000

2%

194I

Rent of Land & Building or Furniture

50,000 Per Month

10%

194I

Rent of Plant & Machinery

50,000 Per Month

2%

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