TDS Rate Chart for 2014-15

At the time of making the payment, the person making the payment shall deduct TDS as per the following TDS Rate Chart.

Section No.	Payment for the purpose of	TDS not required to be compulsarily deducted if payment expected to be made during the year is less than	TDS Rate for Payment to
			Individual/ HUF	Others
192	Salary	Minimum amount not chargeable to Tax	As per the Slab Rates	As per the Slab Rates
193	Interest on Securities/ Debentures	5000	10%	10%
194	Deemed Dividend	-	10%	10%
194A	Interest other than securities – Banks/ Fixed Deposit – Others	10000 5000	10% 10%	10% 10%
194B	Winning from Lotteries/Game/Puzzle	10000	30%	30%
194BB	Winning from Horse Race	5000	30%	30%
194C	Payment to Contractors – Single Transaction – Aggregate during the Year – Transporter who has provided PAN	30000 75000 Nil	1% 1% Nil	2% 2% Nil
194D	Insurance Commission	20000	10%	10%
194E	Non-Resident Sportsmen	-	20%	20%
194EE	Payment out of deposits under NSS	2500	20%
194G	Commission – Lottery	1000	20%
194H	Commission – Brokerage	5000	10%
194I	Rent – Land & Building – Plant & Machinery	180000 180000	10% 2%	10% 2%
194J	Professional Fees	30000	10%	10%
194IA	Immovable Property (wef 1st June 13)	5000000	1%	1%