TDS/TSC New/Revised Rates Chart AY 2021-22 PDF

TDS/TSC New/Revised Rates Chart AY 2021-22 PDF Download

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TDS/TSC New/Revised Rates Chart AY 2021-22 PDF

TDS/TSC New/Revised Rates Chart AY 2021-22 PDF Download for free using the direct download link given at the bottom of this article.

To provide more funds at the disposal of taxpayers for dealing with the economic situations arising out of COVID-19 pandemic, the rate of TDS/TCS chart has been reduced by 25% for following non-salaried specified payments made to residents for the period from 14th May to 31st March 2021 (AY 2021-2022)

New TDS Rates AY 2021-22

S. NoSection of the Income-tax ActNature of PaymentExisting Rate of TDSReduced rate from 14/05/2020 to 31/03/2021
1193Interest on Securities10%7.5%
2194Dividend10%7.5%
3194AInterest other than interest on securities10%7.5%
4194CPayment of Contractors and sub-contractors1% (individual/HUF)

 2% (others)

0.75% (individual/HUF)

1.5% (others)

5194DInsurance Commission5%3.75%
6194DAPayment in respect of life insurance policy5%3.75%
7194EEPayments in respect of deposits under National Savings Scheme10%7.5%
8194FPayments on account of re-purchase of Units by Mutual Funds or UTI20%15%
9194GCommission, prize etc., on sale of lottery tickets5%3.75%
10194HCommission or brokerage5%3.75%
11194-I(a)Rent for plant and machinery2%1.5%
12194-I(b)Rent for immovable property10%7.5%
13194-IAPayment for acquisition of immovable property1%0.75%
14194-IBPayment of rent by individual or HUF5%3.75%
15194-ICPayment for Joint Development Agreements10%7.5%
16194JFee for Professional or Technical Services (FTS), Royalty, etc.2% (FTS, certain royalties, call centre) 10% (others)1.5% (FTS, certain royalties, call centre) 7.5% (others)
17194KPayment of dividend by Mutual Funds10%7.5%
18194LAPayment of Compensation on acquisition of immovable property10%7.5%
19194LBA(1)Payment of income by Business trust10%7.5%
20194LBB(i)Payment of income by Investment fund10%7.5%
21194LBC(1)Income by securitisation trust25% (Individual/HUF) 30% (Others)18.75% (Individual/HUF) 22.5% (Others)
22194MPayment to commission, brokerage etc. by Individual and HUF5%3.75%
23194-OTDS on e-commerce participants1% (w.e.f. 1.10.2020)0.75%

New TCS Rates AY 2021-22

S. No.Section of the Income-tax ActNature of ReceiptsExisting Rate of TCSReduced rate from 14/05/2020 to 31/03/2021
1206C(1)Sale of
(a) Tendu Leaves5%3.75%
(b)Timber obtained under a forest lease2.5%1.875%
(c) timber obtained by any other mode2.5%1.875%
(d) Any other forest produce not being timber/tendu leaves2.5%1.875%
(e) scrap1%0.75%
(f) Minerals, being coal or lignite or iron ore1%0.75%
2 206C(1C)Grant of license, lease, etc. of (a) Parking lot2%1.5%
(b) Toll Plaza2%1.5%
(c) Mining and quarrying2%1.5%
3206C(1F)Sale of motor vehicle above 10 lakhs1%0.75%
4206C(1H)Sale of any other goods0.1% (w.e.f 01.10.2020)0.75%

You can download the TDS/TCS chart AY 2021-22 in PDF format online for free.

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