Quick Reference
TDS rate chart, GST HSN/SAC rates, due date sheet, and ITR form selector.
| Section | Description | Threshold | Individual | Company | No PAN |
|---|---|---|---|---|---|
| 192 | Salary | Basic exemption limit | Slab rate | N/A | 20% |
| 192A | Premature withdrawal from EPF | ₹50,000 | 10% | N/A | 20% |
| 193 | Interest on securities (debentures) | ₹5,000 | 10% | 10% | 20% |
| 194 | Dividend | ₹5,000 | 10% | 10% | 20% |
| 194A | Interest other than securities (Banks) | ₹40,000 | 10% | 10% | 20% |
| 194B | Winnings from lottery, crossword puzzle | ₹10,000 | 30% | 30% | 30% |
| 194BB | Winnings from horse race | ₹10,000 | 30% | 30% | 30% |
| 194C | Payment to contractors | ₹30,000 | 1% | 2% | 20% |
| 194D | Insurance commission | ₹15,000 | 5% | 10% | 20% |
| 194DA | Life insurance policy maturity proceeds | ₹1,00,000 | 5% | N/A | 20% |
| 194E | Payment to non-resident sportsmen/sports association | ₹0 | 20% | 20% | 20% |
| 194EE | Payment under National Savings Scheme (NSS) | ₹2,500 | 10% | N/A | 20% |
| 194F | Repurchase of units by MF/UTI | ₹0 | 20% | 20% | 20% |
| 194G | Commission on sale of lottery tickets | ₹15,000 | 5% | 5% | 20% |
| 194H | Commission or brokerage | ₹15,000 | 5% | 5% | 20% |
| 194I(a) | Rent - Plant & Machinery | ₹2,40,000 | 2% | 2% | 20% |
| 194I(b) | Rent - Land, Building, Furniture, Fittings | ₹2,40,000 | 10% | 10% | 20% |
| 194IA | Transfer of immovable property (other than agricultural land) | ₹50,00,000 | 1% | 1% | 20% |
| 194IB | Rent by individual/HUF (not covered under 194I) | ₹50,000 | 5% | N/A | 20% |
| 194IC | Payment under Joint Development Agreement | ₹0 | 10% | 10% | 20% |
| 194J(a) | Fee for technical services / call centre | ₹30,000 | 2% | 2% | 20% |
| 194J(b) | Fee for professional services / royalty | ₹30,000 | 10% | 10% | 20% |
| 194K | Income from units of mutual fund | ₹5,000 | 10% | 10% | 20% |
| 194LA | Compensation on acquisition of immovable property | ₹2,50,000 | 10% | 10% | 20% |
| 194LBA | Income from units of business trust (REIT/InvIT) | ₹0 | 10% | 10% | 20% |
| 194M | Payment by individual/HUF for contract, commission, professional fees | ₹50,00,000 | 5% | N/A | 20% |
| 194N | Cash withdrawal from bank | ₹1,00,00,000 | 2% | 2% | 20% |
| 194O | Payment by e-commerce operator to participant | ₹5,00,000 | 1% | 1% | 5% |
| 194P | TDS on senior citizens (75+ years) | ₹0 | Slab rate | N/A | N/A |
| 194Q | Purchase of goods | ₹50,00,000 | 0.1% | 0.1% | 5% |
| 194R | Benefit or perquisite arising from business/profession | ₹20,000 | 10% | 10% | 20% |
| 194S | Transfer of Virtual Digital Asset (VDA / Crypto) | ₹50,000 | 1% | 1% | 20% |
| 206C | Tax Collected at Source (TCS) - Various items | Varies | Varies | Varies | Twice the applicable rate |