| IT Section | TDS Rate | Threshold limit |
|---|---|---|
| Section 192 | According to income slab | According to income slab |
| Section 193 | 10% of income from interests on securities | NIL |
| Section 194 | 10% of income from deemed dividends | NIL |
| Section 194A | 10% of income from interests other than those on securities | 5,000 |
| Section 194B | 30% of lottery or game-related winning | 10,000 |
| Section 194BB | 30% of income from horse racing | 5,000 |
| Section 194C | 1% of earning from contracts or sub contracts for individuals and HUF (Hindu Unified Families) 2% for corporates |
30,000 |
| Section 194D | 10% of income from insurance commissions | 20,000 |
| Section 194EE | 20% of payment in NSS deposits | 2,500 |
| Section 194F | 20% of payment made for repurchase of UTI or MF units | NIL |
| Section 194G | 10% of commission earned from selling lottery tickets | 1,000 |
| Section 194H | 10% of commission or brokerage earnings | 5,000 |
| Section 194I | 2% of rent of plant and machinery 10% of rent of land, building, fitting, or furniture |
1.8 lacs |
| Section 194J | 10% of fees for technical or professional services | NIL |
| Section 194L | 10% of compensation payment made to a resident when acquisitioning some immovable property |
1 lacs |
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