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