{"id":1628,"date":"2025-03-03T10:55:36","date_gmt":"2025-03-03T05:25:36","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=1628"},"modified":"2025-06-26T15:55:47","modified_gmt":"2025-06-26T10:25:47","slug":"section-194k","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/section-194k\/","title":{"rendered":"Section 194K: TDS Limit on MF Income Increased from 1st April 25"},"content":{"rendered":"\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\/03\/Section-194K-1024x538.png\" alt=\"\" class=\"wp-image-1629\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Section-194K-1024x538.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Section-194K-300x158.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Section-194K-768x403.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/03\/Section-194K.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/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 ' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194k\/#Meaning_of_Section_194K\" >Meaning of Section 194K<\/a><\/li><\/ul><\/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-194k\/#Current_TDS_Rate_and_Threshold_Limit\" >Current TDS Rate and Threshold Limit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194k\/#Proposed_Amendment\" >Proposed Amendment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194k\/#Types_of_Income_from_Mutual_Funds\" >Types of Income from Mutual Funds<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194k\/#Dividend_Income\" >Dividend Income<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/section-194k\/#Capital_Gains\" >Capital Gains<\/a><\/li><\/ul><\/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-194k\/#Penalties_for_Non-Deposit_of_TDS_Under_Section_194K\" >Penalties for Non-Deposit of TDS Under Section 194K<\/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-194k\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/nav><\/div>\r\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Meaning_of_Section_194K\"><\/span>Meaning of Section 194K<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Section 194K of the Income Tax Act pertains to the deduction of Tax Deducted at Source (TDS) on income from mutual funds. This section was introduced to ensure tax compliance and prevent tax evasion on investment income. It applies to any person making payments in the form of income from mutual funds to a resident individual or entity.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Current_TDS_Rate_and_Threshold_Limit\"><\/span>Current TDS Rate and Threshold Limit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Under the existing provisions of Section 194K:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A <strong><a href=\"https:\/\/www.caclubindia.com\/guide\/tds-rates\/\">TDS rate<\/a><\/strong> of 10% is applicable on income earned from mutual funds.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No TDS is deducted if the total income from mutual funds during a financial year does not exceed \u20b95,000.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The provision applies only to dividend income from mutual funds and not to capital gains.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Proposed_Amendment\"><\/span>Proposed Amendment<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The government has proposed an amendment to increase the TDS limit under Section 194K. Key changes include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Increase in the TDS threshold:<\/strong> The limit for TDS deduction may be raised from \u20b95,000 to a higher amount to provide relief to small investors.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Clarification on applicable income:<\/strong> The amendment aims to specify the types of mutual fund incomes subject to TDS, particularly excluding capital gains.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Compliance measures:<\/strong> Strengthening the compliance framework for better tax administration.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Types_of_Income_from_Mutual_Funds\"><\/span>Types of Income from Mutual Funds<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Investors can earn income from mutual funds in different ways:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dividend_Income\"><\/span>Dividend Income<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Earnings distributed by mutual fund schemes to investors. This is subject to TDS under Section 194K.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Capital_Gains\"><\/span>Capital Gains<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Profits earned on the sale of mutual fund units. These are not covered under Section 194K but are taxed under capital gains provisions.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Short-term capital gains (STCG) \u2013<\/strong> Taxed at 15% for equity-oriented schemes.<\/li>\n\n\n\n<li><strong>Long-term capital gains (LTCG) \u2013<\/strong> Taxed at 10% for equity-oriented schemes if gains exceed \u20b91 lakh in a financial year.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Penalties_for_Non-Deposit_of_TDS_Under_Section_194K\"><\/span>Penalties for Non-Deposit of TDS Under Section 194K<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Failure to deduct or deposit TDS under Section 194K can lead to serious consequences:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Interest Penalty: <\/strong>If TDS is not deducted, interest at 1% per month is levied. If deducted but not deposited, interest at 1.5% per month is applicable.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Late Fee: <\/strong>A penalty of \u20b9200 per day under Section 234E until the TDS return is filed.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Disallowance of Expenses: <\/strong>The amount of income on which TDS was not deducted may be disallowed as an expense for tax purposes.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Prosecution: <\/strong>In severe cases, prosecution under Section 276B may be initiated, leading to imprisonment ranging from 3 months to 7 years along with fines.<\/li>\n<\/ul>\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 194K ensures tax compliance by mandating TDS deduction on mutual fund income. The proposed amendment aims to increase the threshold limit, providing relief to small investors while maintaining effective tax collection. Investors must stay updated with regulatory changes to avoid penalties and ensure smooth compliance with tax laws.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Meaning of Section 194K Section 194K of the Income Tax Act pertains to the deduction of Tax Deducted at Source [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":1629,"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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1628","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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