{"id":1600,"date":"2025-02-24T11:59:02","date_gmt":"2025-02-24T06:29:02","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=1600"},"modified":"2025-06-26T15:55:48","modified_gmt":"2025-06-26T10:25:48","slug":"section-193-of-the-income-tax-act","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/section-193-of-the-income-tax-act\/","title":{"rendered":"Section 193: New TDS Limit for Interest on Securities"},"content":{"rendered":"\n<p>Section 193 of the Income Tax Act, 1961 mandates the deduction of Tax Deducted at Source (TDS) on interest earned from securities. This provision ensures tax compliance by collecting taxes at the source before interest payments are credited to the recipient. <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/02\/TDS-on-Interest-on-Securities-1024x538.png\" alt=\"\" class=\"wp-image-1601\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/02\/TDS-on-Interest-on-Securities-1024x538.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/02\/TDS-on-Interest-on-Securities-300x158.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/02\/TDS-on-Interest-on-Securities-768x403.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/02\/TDS-on-Interest-on-Securities.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>This section primarily applies to interest on securities issued by the government, companies, and other notified securities.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><mark style=\"background-color:rgba(0, 0, 0, 0);color:#301961\" class=\"has-inline-color\"><strong><span style=\"text-decoration: underline;\">Effective from April 1, 2025<\/span><\/strong><br>TDS u\/s 193 will apply only if total interest on securities exceeds \u20b910,000 per financial year.<\/mark><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/section-193-of-the-income-tax-act\/#TDS_Rates_under_Section_193\" >TDS Rates under Section 193<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/section-193-of-the-income-tax-act\/#Threshold_Limits_for_Deduction\" >Threshold Limits for Deduction<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/section-193-of-the-income-tax-act\/#Government_Securities\" >Government Securities<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/section-193-of-the-income-tax-act\/#Debentures_issued_by_a_company_other_than_listed_securities\" >Debentures issued by a company (other than listed securities):<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/section-193-of-the-income-tax-act\/#Interest_on_securities_issued_by_local_authorities_or_statutory_corporations\" >Interest on securities issued by local authorities or statutory corporations:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/section-193-of-the-income-tax-act\/#Exemptions_from_TDS_under_Section_193\" >Exemptions from TDS under Section 193<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/section-193-of-the-income-tax-act\/#TDS_Deduction_Timing\" >TDS Deduction Timing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/section-193-of-the-income-tax-act\/#Due_Dates_for_TDS_Payment\" >Due Dates for TDS Payment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/section-193-of-the-income-tax-act\/#Claiming_TDS_Credit\" >Claiming TDS Credit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caclubindia.com\/guide\/section-193-of-the-income-tax-act\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"TDS_Rates_under_Section_193\"><\/span>TDS Rates under Section 193<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The TDS rates applicable under Section 193 are as follows:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>10% for interest on securities payable to residents (subject to applicable exemptions and threshold limits).<\/li>\n\n\n\n<li>20% if the recipient does not provide a valid PAN.<\/li>\n\n\n\n<li>No TDS is deducted if the interest is paid to specified entities exempt under the Act.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Threshold_Limits_for_Deduction\"><\/span>Threshold Limits for Deduction<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>TDS under Section 193 is deducted only if the interest amount exceeds the prescribed threshold limits:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Government_Securities\"><\/span>Government Securities<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No threshold limit; TDS is deducted on all interest payments.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Debentures_issued_by_a_company_other_than_listed_securities\"><\/span>Debentures issued by a company (other than listed securities):<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/www.caclubindia.com\/guide\/tds-rates\/\">TDS<\/a><\/strong> is deducted if interest exceeds \u20b9 5,000 in a financial year.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Interest_on_securities_issued_by_local_authorities_or_statutory_corporations\"><\/span>Interest on securities issued by local authorities or statutory corporations:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>TDS applies as per the prescribed rates without a threshold limit.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Exemptions_from_TDS_under_Section_193\"><\/span>Exemptions from TDS under Section 193<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>TDS under Section 193 is not required in the following cases:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Interest payable on government securities issued by the Central or State Government.<\/li>\n\n\n\n<li>Interest on listed debentures paid to individual or HUF bondholders (subject to conditions).<\/li>\n\n\n\n<li>Interest payable to mutual funds, banking companies, financial corporations, LIC, or UTI.<\/li>\n\n\n\n<li>Interest paid to entities eligible for exemption under section 10 of the Income Tax Act.<\/li>\n\n\n\n<li>Interest paid on zero-coupon bonds notified by the government.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"TDS_Deduction_Timing\"><\/span>TDS Deduction Timing<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>TDS must be deducted at the time of crediting the interest to the recipient&#8217;s account or at the time of actual payment, whichever is earlier.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Due_Dates_for_TDS_Payment\"><\/span>Due Dates for TDS Payment<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>For non-government deductors:<\/strong> 7th of the following month in which TDS is deducted.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>For government deductors:<\/strong> Same day if paid through book adjustment or 7th of the next month if paid in cash or cheque.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>TDS Return Filing: <\/strong>Deductors must file quarterly TDS returns in Form 26Q:<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Return Period<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Due Date<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Q1 (Apr-Jun)<\/td><td class=\"has-text-align-center\" data-align=\"center\">31st July<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Q2 (Jul-Sep)<\/td><td class=\"has-text-align-center\" data-align=\"center\">31st October<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Q3 (Oct-Dec)<\/td><td class=\"has-text-align-center\" data-align=\"center\">31st January<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Q4 (Jan-Mar)<\/td><td class=\"has-text-align-center\" data-align=\"center\">31st May<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Claiming_TDS_Credit\"><\/span>Claiming TDS Credit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The recipient of interest can claim TDS credit while filing their income tax return (ITR) based on Form 26AS.<\/p>\n\n\n\n<p>If excess TDS is deducted, the taxpayer can claim a refund by filing the appropriate ITR.<\/p>\n\n\n\n<p>Lower TDS Deduction Certificate (Form 13): If the recipient expects a lower tax liability, they may apply for a lower TDS deduction certificate from the assessing officer.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Section 193 plays a vital role in ensuring tax compliance by mandating TDS deduction on interest on securities. Understanding the rates, exemptions, due dates, and claiming process is essential for both deductors and recipients to avoid penalties and ensure smooth tax compliance.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 193 of the Income Tax Act, 1961 mandates the deduction of Tax Deducted at Source (TDS) on interest earned [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":1601,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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