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Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2022-23 - Rates of TDS and TCS - Income Tax

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..... n securities 193 Interest on other Securities 10% ₹ 10,000 in case of 8% Savings (Taxable) Bonds, 2003 ₹ 10,000 in case of 7.75% Savings (Taxable) Bonds, 2018 during the financial year 194 Dividends 10% ₹ 5,000 -No TDS if payment made to Individual by any mode other than cash & payment is upto ₹ 5,000. -No TDS if dividend is to LIC, GIC or any other insurer provided shares are owned by them, or they have full benefical interest in such shares -No TDS if Dividend is paid/credited by SPV to Business Trust 194A Interest (Other Interest on Securities) 10% (a) ₹ 40,000/- where the payer is a banking company (FA, 2019) (b) ₹ 40,000/- where the payer is a co-operative society engaged in carrying on the busin .....

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Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2022-23 - Rates of TDS and TCS - Income Tax

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..... n any game or sport in India. >Advertisement >Contribution of article in newspapers, magazines, journaals relating to game or sports in India 2) Income received for performing in India by NR Entertainer (who is not a citizen of India) 194EE Payment for National Saving Scheme, 1987 10% ₹ 2500 194F Payment for repurchase of units 20% - 194G Commission, remuneration or prize on sale of lottery ticket 5% ₹ 15,000 194H Commission or Brokerage (Other) 5% ₹ 15,000 194I Rent on land, building or furniture 10% ₹ 2,40,000 194I Rent on plant, machinery or equipment 2% ₹ 2,40,000 (FA, 2019) 194IA Payment / credit of consideration to a resident transferor for transfer of immovable property (other than rural agricultur .....

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Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2022-23 - Rates of TDS and TCS - Income Tax

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..... -Resident 10% 5% 10% 10% - 194LBA Distribution of rental income by business trust/REIT to unit holders -Other than Comapany Resident Non-Resident - Company Resident Non-Resident 10% 30% 10% 40% - 194LBB Income in respect of units of investment fund -Other than Company Resident Non-Resident -Company Resident Non-Resident 10% 30% 10% 40% - 194LBC Income in respect of investment in securitization fund -Individual/HUF Resident Non-Resident -Company Resident Non-Resident-Other Person Resident Non-Resident 25% 30% 30% 40% 30% 30% 194LC Income by way of interest by an Indian specified company to a non-resident/foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India [Rate+ SC+HEC] 5% 194LC Income by way .....

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Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2022-23 - Rates of TDS and TCS - Income Tax

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..... having age of 75 years or more. -Such person has staff pension income and no other income except interest received or receivable by such person in the same specified bank (SBI) in which he/she is receiving pension income .i.e. such pensioner is not getting any type of income from any other bank. -such person has furnished a declaration in the prescribed form to bank. 194Q Purchase of Goods (w.e.f.01/07/2021, if purchases are above ₹ 50Lakhs) 0.1% of sum in excess of ₹ 50Lakhs -Any Buyer whose T/o in last year was more than ₹10 Crore will deduct TDS of Resident seller. -In case of a transaction to which both sec 206C(1H) and 194Q applies, TDS to be deducted u/s 194Q -in case of a transaction to which both ection 206C(1)/(1F .....

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Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2022-23 - Rates of TDS and TCS - Income Tax

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..... GDR of an Indian company 10% 196D Income of foreign Institutional Investors from securities (not being dividend or capital gain) 20% 1. Surcharge: 1.1 No Surcharge on TDS in case of payment is made to Resident or Domestic Company [Other than salary] 1.2 Non Resident Individual / HUF/AOP/BOI / Artificial Jurisdical Personal Add Surcharge - 10% if income paid or likely to be paid exceeds ₹ 50 Lakhs but does not exceed 1 Crores Add Surcharge - 15% if income paid or likely to be paid exceeds ₹ 1 Crores Add Surcharge - 25% if income paid or likely to be paid exceeds ₹ 2 Crores Add Surcharge - 37% if income paid or likely to be paid exceeds ₹ 5 Crores In case Dividend & Capital Gain surcharge if amount exceeds 50 cr to .....

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Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2022-23 - Rates of TDS and TCS - Income Tax

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