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Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2020-21 - Income Tax - Ready Reckoner - Income TaxExtract ..... ase of 8% Savings (Taxable) Bonds, 2003 ₹ 10,000 in case of 7.75% Savings (Taxable) Bonds, 2018 during the financial year 194 Dividend 10% 7.5% ₹ 5,000 194A Interest (Other Interest on Securities) 10% 7.5% (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 business of banking; (FA, 2019) (c) ₹ 40,000/- on any deposit with post office under any scheme framed by the Central Government and notified by it in this behalf; and (FA, 2019) (d) ₹ 5,000/- in any other case (e) For a senior citizen, the threshold limit will be ₹ 50,000/- (FA, 2019) 194B Winning from Lotteries 30% 30% ₹ 10,000 194BB Winning for ..... x x x x x Extracts x x x x x Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2020-21 - Income Tax - Ready Reckoner - Income Tax x x x x x Extracts x x x x x ..... than rural agricultural land) [w.e.f. 1.6.2013] 1% 0.75% ₹ 50,00,000 194IB Payment of rent by certain individuals or Hindu undivided family. [w.e.f. 1.6.2017] 5% 3.75% ₹ 50,000 194IC Payment under specified agreement [Joint Development agreement u/s 45(5A) ] [w.e.f. 1.6.2017] 10% 7.5% 194J (i)Payment for Professional Fees/Royalty (ii)Technical services royalty (w.e.f. 01.04.20) (iii) Payment to Call Centre Operator (w.e.f.01.06.17) 10% 2% 2% 7.5% 1.5% 1.5% ₹ 30,000 for each services 194J Any remuneration, Fees or Commission to a director [w.e.f. 1.7.2012] 10% 7.5% - 194K Payment of any income in respect of (a) units of a mutual fund as per section 10(23D); or (b) the units from the administrator; or (c) units from specifie ..... x x x x x Extracts x x x x x Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2020-21 - Income Tax - Ready Reckoner - Income Tax x x x x x Extracts x x x x x ..... a recognized stock exchange located in any International Financial Services Centre. [Rate+ SC+HEC] 5% 5% 194LD Interest on Bonds / Government Securities payable to a foreign institution investor or a qualified foreign investor [Rate+ SC+HEC] 5% 5% Income by way of interest shall be interest payable on or after 1/6/2013 but before 1/7/2020 in respect of investment made by the payee in a rupee denominated bond of Indian Company/Government security. 194M Certain payments by Individual/HUF 5% 3.75% ₹ 50,00,000 194N Payment of certain amount in cash - Amount is more than Rs.20 lakh but up to Rs. 1 crore - Amount exceeds Rs. 1 crore (Applicable from 01.07.2020) 2% 5% 2% 5% According to section 194N of the Act, TDS has to be deducted if a s ..... x x x x x Extracts x x x x x Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2020-21 - Income Tax - Ready Reckoner - Income Tax x x x x x Extracts x x x x x ..... n 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 Non resident co-operative society / firm Add Surcharge - 12% in case of payment is made or likely to be made to Non Resident other than Foreign Company exceeds ₹ 1 Crore. Non Resident company Add Surcharge - 2% if the recipient is a foreign company and amount exceeds or likely to exceed ₹ 1 Crore to ₹ 10 Cror ..... x x x x x Extracts x x x x x Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2020-21 - Income Tax - Ready Reckoner - Income Tax x x x x x Extracts x x x x x
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