TDS Rates and Thresholds for FY 2018-19: Key Sections on Salary, Dividends, Rent, and More Explained
The document provides a detailed chart of Tax Deduction at Source (TDS) rates and threshold limits for the financial year 2018-19. It covers various sections, including salary, provident fund payments, interest on securities, dividends, insurance commissions, and rent, among others. The chart specifies different TDS rates based on the type of payment and the recipient's status, such as resident or non-resident. Surcharge and cess details are included, with specific rates for different income levels. The document also mentions conditions under which TDS is not applicable, such as declarations under Form 15G/15H or if the recipient lacks a PAN, resulting in a 20% TDS rate.
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