tds rate.

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Querist : Anonymous

Querist : Anonymous (Querist)

01 December 2009 what rats for tds for carent rate for all exp.

CA CS CMA Srinivasan N

CA CS CMA Srinivasan N (Expert)
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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

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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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!

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