TDS rates section wise with threshold limit

Tax deduction at souce(TDS) rates as per section wise with threshold limit for financial year 2012-13 and the assessment year 2013-14 are as under.

Nature of Payment Made To Residents
Threshold (Rs.)
Company / Firm / Co-operative Society / Local Authority
Individual / HUF
If No / Invalid PAN
Section - Description
Rate (%)
Rate (%)
Rate (%)

192 - Salaries
-
NA
Average rates as applicable
30
193 - Interest on securities
-
10
10
20
194 - Dividends
-
10
10
20
194A - Interest other than interest on securities - Others
5000
10
10
20
194A - Banks
10000
10
10
20
194B - Winning from Lotteries
10000
30
30
30
194BB - Winnings from Horse Race
5000
30
30
30
194 C - Payment to Contractors
-
-
-
-
- Payment to Contractor - Single Transaction
30000
2
1
20
- Payment to Contractor - Aggregate During the F.Y.
75000
2
1
20
- Contract - Transporter who has provided valid PAN
-
-
-
20
194D - Insurance Commission
20000
10
10
20
194E - Payment to Non-Resident Sportsmen or Sports Association
-
-
-
-
- Applicable up to June 30, 2012
-
10
10
20
- Applicable from July 1, 2012
-
20
20
20
194EE - Payments out of deposits under NSS
2500
20
-
20
194F - Repurchase Units by MFs
1000
20
20
20
194G - Commission - Lottery
1000
10
10
20
194H - Commission / Brokerage
5000
10
10
20
194I - Rent - Land and Building
180000
10
10
20
194I - Rent - Plant / Machinery
180000
2
2
20
194J - Professional Fees
30000
10
10
20
194LA - Immovable Property
100000
10
10
20
194LB - Income by way of interest from infrastructure debt fund (non-resident)
-
5
5
20
Sec 194 LC - 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 (applicable from July 1, 2012)
-
5
5
20
195 - Other Sums
-
Average rates as applicable
-
30
196B - Income from units

10
10
20
196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)
-
10
10
20
196D - Income of FIIs from securities
20
20
20
20
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