tds rate.
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
01 December 2009
what rats for tds for carent rate for all exp.
01 December 2009
Hi,
Pls clarify whether you need all the present TDS rates..
For the rates pls mail me at srini.ca@gmail.com
rgd
Srinivasan
Pls clarify whether you need all the present TDS rates..
For the rates pls mail me at srini.ca@gmail.com
rgd
Srinivasan
28 July 2025
Here’s a quick summary of common TDS rates for various expenses (as per Income Tax rules around 2009–2012, some may have changed now):
| Expense Type | Section | TDS Rate (%) |
| -------------------------------------------- | ------- | ---------------------------------------------- |
| Salary | 192 | As per Income Tax slab |
| Interest on securities | 193 | 10% |
| Interest other than securities | 194A | 10% |
| Dividend | 194 | 10% (earlier, now 0% for resident individuals) |
| Rent for land, building, furniture | 194I | 10% (2% for plant & machinery) |
| Professional fees/technical fees | 194J | 10% |
| Commission/brokerage | 194H | 5% |
| Payment to contractors/subcontractors (work) | 194C | 1% (individual/HUF), 2% (others) |
| Insurance commission | 194D | 5% |
| Payment of lottery winnings | 194B | 30% |
| Payment of winnings from race horses | 194BB | 30% |
| Rent for machinery, equipment | 194I | 2% |
Note: These rates may vary for non-residents, and some thresholds apply.
If you want rates for any specific expense, just ask!
| Expense Type | Section | TDS Rate (%) |
| -------------------------------------------- | ------- | ---------------------------------------------- |
| Salary | 192 | As per Income Tax slab |
| Interest on securities | 193 | 10% |
| Interest other than securities | 194A | 10% |
| Dividend | 194 | 10% (earlier, now 0% for resident individuals) |
| Rent for land, building, furniture | 194I | 10% (2% for plant & machinery) |
| Professional fees/technical fees | 194J | 10% |
| Commission/brokerage | 194H | 5% |
| Payment to contractors/subcontractors (work) | 194C | 1% (individual/HUF), 2% (others) |
| Insurance commission | 194D | 5% |
| Payment of lottery winnings | 194B | 30% |
| Payment of winnings from race horses | 194BB | 30% |
| Rent for machinery, equipment | 194I | 2% |
Note: These rates may vary for non-residents, and some thresholds apply.
If you want rates for any specific expense, just ask!
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