TDS Section List 2022-23 PDF

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TDS Section List 2022-23 PDF

TDS Section List 2022-23 PDF Download for free using the direct download link given at the bottom of this article.

Hello, Friends today we are sharing with you TDS Section List PDF updated to help students. If you are searching TDS Rate List 2022-23 PDF in PDF format then don’t worry you have arrived at the right website and you can directly download it from the link given at the bottom of this page.

TDS or tax deducted at source is a process of collecting Income Tax at source by the GOI (Government of India). It is a deduction of tax from the original source of income. It is essentially an indirect method of collecting the tax that combines the concepts of “pay as you earn” and “collect as it is being earned.”. You can download the latest updates to TDS Section List F.Y 2022-23 PDF from the link given at the bottom of this page

TDS Section List 2022-23 | TDS Rate Chart FY 2022-23

SectionNature of transactionThreshold Limit (Rs)TDS Rate
192Payment of salaryBasic exemption limit of employeeNormal Slab Rates
192APremature withdrawal from EPF50,00010%
193Interest on securitiesDebentures- 5,000

8% Savings (Taxable) Bonds 2003 or 7.75% Savings (Taxable) Bonds 2018- 10,000

Other securities- No limit

10%
194Payment of any dividend5,00010%
194AInterest from other than interest from securities (from deposits with banks/post office/co-operative society)Senior Citizens- 50,000

Others- 40,000

10%
194AInterest from other than interest on securities u/s 193 and interest from banks/post office/co-operative society.

For e.g., interest from friends and relatives

5,00010%
194BIncome from lottery winnings, card games, crossword puzzles, and other games of any type10,00030%
194BBIncome from horse race winnings10,00030%
194CPayment to contractor/sub-contractor:-

Individuals/HUF

Single transaction- 30,000

Aggregate transactions- 1,00,000

1%
194CPayment to contractor/sub-contractor:-

Other than Individuals/HUF

Single transaction- 30,000

Aggregate transactions- 1,00,000

2%
194DInsurance commission to domestic companies15,00010%
194DInsurance commission to other than companies15,0005%
194DAIncome for the insurance pay-out, while payment of any sum in respect of a life insurance policy.1,00,0005%
194EPayment to non-resident sportsmen/sports associationNo limit20%
194EEPayment of amount standing to the credit of a person under National Savings Scheme (NSS)2,50010%
194FPayment for the repurchase of the unit by Unit Trust of India (UTI) or a Mutual FundNo limit20%
194GPayments, commission, etc., on the sale of lottery tickets15,0005%
194HCommission or brokerage15,0005%
194-IRent on
plant and machinery
2,40,0002%
194-IRent on
land/building/furniture/fitting
2,40,00010%
194-IAPayment in consideration of transfer of certain immovable property other than agricultural land.50,00,0001%
194-IBRent payment by an individual or HUF not covered u/s. 194-I50,000 per month5%
194-ICPayment under Joint Development Agreements (JDA) to Individual/HUFNo limit10
194JAny sum paid by way of fee for professional services30,00010%
194JAny sum paid by way of remuneration/fee/commission to a director30,00010%
194JAny sum paid for not carrying out any activity concerning any business;30,00010%
194JAny sum paid for not sharing any know-how, patent, copyright, etc.30,00010%
194JAny sum paid as a fee for technical services30,0002%
194JAny sum paid by way of royalty towards the sale or distribution, or exhibition of cinematographic films30,0002%
194JAny sum paid as fees for technical services, but the payee is engaged in the business of operation of the call center.30,0002%
194KPayment of any income for units of a mutual fund, for example, dividendNo limit10%
194LAPayment in respect of compensation on acquiring certain immovable property2,50,00010%
194LBPayment of interest on infrastructure debt fund to Non-ResidentNo limit5%
194LCPayment of interest for the loan borrowed in foreign currency by an Indian company or business trust against loan agreement or the issue of long-term bondsNo limit5%
194LCPayment of interest for the loan borrowed in foreign currency by an Indian company or business trust against the issue of long-term bonds listed in IFSCNo limit4%
194LDPayment of interest on bond (rupee-denominated) to FII or a QFINo limit5%
194LBA(1)Certain income distributed by a business trust to its unitholderNo limit10%
194LBA(2)Interest income of a business trust from SPV distribution to its unitholdersNo limit5%
194LBA(2)Dividend income of a business trust from SPV, in which it holds the entire share capital exempt the capital held by the government, and distribution to its unitholdersNo limit10%
194LBA(3)Rental income payment of assets owned by the business trust to the unitholders of such business trustNo limit30%
194LBA(3)Rental income payment of assets owned by the business trust to the unitholders of such business trustNo limit40%
194LBBCertain income paid to a unitholder in respect of units of an investment fundNo limit10%
194LBBCertain income paid to a unitholder in respect of units of an investment fundNo limit40%
194LBCIncome from investment in securitisation fund received to an individual and HUFNo limit25%
194LBCIncome from investment in securitisation fund received to a domestic companyNo limit10%
194LBCIncome from investment in securitisation fund received to a foreign companyNo limit40%
194LBCIncome from investment in securitisation fund received to NRINo limit10%
194MCertain payments by Individual/HUF not liable to deduct TDS under Section 194C, 194H, and 194J50,00,0005%
194NCash withdrawal exceeding a certain amount1 crore2%
194NCash withdrawal in case person not filing ITR for last three years and the original ITR filing due date expired-20 lakh to 1 crore

-1 crore

2%

5%

194OPayment for the sale of goods or provision of services by the e-commerce operator through its digital or electronic facility or platform.5,00,0001%
194PPayment of pension or interest to specified senior citizens of age 75 years or moreBasic exemption limit of senior citizens or super senior citizensNormal tax slab rates
194QPayments for the purchase of goods50,00,0000.10%
194R
(Refer notes)
Perquisite or benefit to a business or profession20,00010%
194S
(Refer notes)
TDS on the transfer of virtual digital assetsSpecified Persons- 50,000

Others- 10,000

1%
195Income on investments made by NRI citizenNo limit20%
195Income by way of LTCG referred to in section 115E in the case of NRINo limit10%
195Income by way of LTCG under section 112(1)(c)(iii)No limit10%
195Income by way of LTCG under section 112ANo limit10%
195Income by way of STCG under section 111ANo limit15%
195Any other income by way of LTCGNo limit20%
195Interest payable on money borrowed by the government or Indian concern in foreign currencyNo limit20%
195Income from royalty payable by the Indian concern or the government, for the copyright in a subject referred in the first proviso of section 115A or computer software referred to in the second proviso of section 115ANo limit10%
195Income from royalty payable by government or Indian concern in pursuance of an agreement on matters included in the industrial policyNo limit10%
195Income from royalty payable by government or Indian concern in pursuance of an agreement on matters included in the industrial policy

If the agreement for such royalty payment is entered in between 31st March 1961 and 1st April 1976

No limit50%
195Income from royalty payable by government or Indian concern in pursuance of an agreement on matters included in the industrial policy

If the agreement for such royalty payment is entered after 31st March 1976

No limit10%
195Income from technical fees payable by government or Indian concern in pursuance of an agreement on matters related to industrial policyNo limit10%
195Income from technical fees payable by government or Indian concern in pursuance of an agreement on matters related to industrial policy

If the agreement for such payment is entered in between 29th February 1964 and 1st April 1976

No limit50%
195Income from technical fees payable by government or Indian concern in pursuance of an agreement on matters related to industrial policy

If the agreement for such payment is entered after 31st March 1976

No limit10%
195Any other incomeNo limit30%
195Any other incomeNo limit40%
196BIncome (including LTCG) from units of an offshore fundNo limit10%
196CIncome (including LTCG) from foreign currency bonds or GDR of an Indian companyNo limit10%
196DIncome (excluding dividend and capital gain) from Foreign Institutional Investors.No limit20%

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