Rates of TDS

Section Particulars Individual/HUF (10 lacs or below)
Firm where total payment upto Rs. 1 Crore
Individual/HUF (Above 10 lacs)
Firm where total payment exceeds Rs. 1 Crore
Company where total payment upto Rs. 1 Crore Company where total payment exceeds Rs. 1 Crore
193Interest on Securities10.30%11.33%20.60%22.66%
194Dividend20.60%22.66%20.60%22.66%
194AInterest other than interest on security10.30%11.33%20.60%22.66%
194BWinning from Lotteries30.90%33.99%30.90%33.99%
194BBWinning for horse race30.90%33.99%30.90%33.99%
194CPayment to subcontractor/
Advertising agency
1.03%1.133%1.03%1.133%
194CPayment to other contractors2.06%2.266%2.06%2.266%
194DInsurance Commission10.30%11.33%20.60%22.66%
194EEPayment for National Saving Scheme20.60%22.66%20.60%22.66%
194FPayment for repurchase of units20.60%22.66%20.60%22.66%
194GCommission on sale of lottery ticket10.30%11.33%10.30%11.33%
194HCommission after 31.05.0210.30%11.33%10.30%11.33%
194IRent *15.45%^16.99%20.60%22.66%
194JFees for Professional/Technical services10.30%11.33%10.30%11.33%
* For Firm: Rate is 20.60%
^ For Firm: Rate is 22.66%