TDS Rate Chart for FY 2014-15 AY 2015-16

TDS Rate Chart for FY 2014-15 AY 2015-16

TDS  Rate Chart
Assessment Year: 2015-2016 Financial Year: 2014-15
Particulars Individual / HUF Domestic Company / Firm Criteria for deduction
Nature of Payment Section Code Rate Rate Payment in excess of
1. Salary 192 As per prescribed rates applicable to Individual /
Women & Senior Citizens
2. Interest other than Interest on Securities 194A 10 10 Banking Rs. 10,000 p.a. Others Rs. 5,000 p.a.
3. Winning from Lotteries & Puzzles 194B 30 30 Rs. 10,000 p.a.
4. Payment to Contractors 194C 1 2 Rs. 30,000 per contract of Rs. 75,000 p.a.
4.1 Advertising Contracts 194C 1 2
5. Insurance Commission 194D 10 10 Rs. 20,000 p.a.
6. Commission & Brokerage 194H 10 10 Rs. 5,000 p.a.
7. Rent – Land & Building 194I(B) 10 10 Rs. 1,80,000 p.a.
7.1 Rent – Plant & Machinery 104I(A) 10 10
8. Professional Fees & Technical Services 194J 10 10 Rs. 30,000 p.a.
9. Immovable property other than Agriculture Land 194IA 1 1 Rs. 50,00,000
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