9911796707
TMI BlogRate of Tax Deduction at Source (TDS Chart) u/s 195 for the Financial Year 2024-25X X X X Extracts X X X X X X X X Extracts X X X X ..... akes place- (I) before the 23rd day of July, 2024 10% (II) on or after the 23rd day of July, 2024 12.5% (C) on income by way of long-term capital gains referred to in section 112A exceeding one lakh twenty-five thousand rupees, for any transfer which takes place-- (I) before the 23rd day of July, 2024 10% (II) on or after the 23rd day of July, 2024 12.5% (D) on other income by way of long-term capital gains [not being long-term capital gains referred to in clauses (33) and (36) of section 10], for any transfer which takes place-- (I) before the 23rd day of July, 2024 20% (II) on or after the 23rd day of July, 2024 12.5% (E) on income by way of short-term capital gains referred to in section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy 20% (J) on income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort (other than winnings from online games) 30% (K) on income by way of winnings from horse races 30% (L) on income by way of net winnings from online games 30% (M) on the income by way of dividend, referred to in the proviso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the agreement is in accordance with that policy 20% (D) on income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy 20% (E) on income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort (other than winnings from online games) 30% (F) on income by way of winnings from horse races 30% (G) on income by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ossword puzzles, card games and other games of any sort (other than winnings from online games) 30% (ii) on income by way of winnings from horse races 30% (iii) on income by way of net winnings from online games 30% (iv) on income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency (not being income by way of interest referred to in section 194LB or section 194LC) 20% (v) on income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 31st day of March, 1976 where such royalty is in consideration for the transfer of all or any rights ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... day of February, 1964 but before the 1st day of April, 1976 50% (B) where the agreement is made after the 31st day of March, 1976 20% (viii) on income by way of short-term capital gains referred to in section 111A, for any transfer which takes place-- (I) before the 23rd day of July, 2024 15% (II) on or after the 23rd day of July, 2024 20% (ix) on income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of section 112(1), for any transfer which takes place- (I) before the 23rd day of July, 2024 10% (II) on or after the 23rd day of July, 2024 12.5% (x) on income by way of long-term capital gains referred to in section 112A exceeding one lakh twenty-five thousand rupees, for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct to the deduction exceeds Rs. 1 crore 15% In the case of every firm, being a non-resident where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds Rs. 1 crore 12% in the case of every company other than a domestic company where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds Rs. 1 crore but does not exceed Rs. 10 crore 2% where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds Rs. 10 crore 5% In the case of the following person mentioned below, being a non-resident * individual or * Hindu undivided family or * as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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