| Nature of Payment | Basic Cut-off Limit | TDS Rates |
| 192A- Premature withdrawal from Employee PF | 50,000 | 10% |
| 193 – Interest on securities | 2,500 | 10% |
| 194 – Dividend | 5,000 | 10% |
| 194A – Interest Banks Time deposits, Recurring deposit | 40,000 50,000 (Senior Citizens) | 10% |
| 194C- Payment to Contractor – Single Transaction | 30,000 | Individual/HUF: 1% Others: 2% |
| 194C-Payment to Contractor – Aggregate During the Financial year | 1,00,000 | Individual/HUF: 1% Others: 2% |
| 194C- Contract – Transporter not covered under 44AE | 30,000 / 1,00,000 | Individual/HUF: 1% Others: 2% |
| 194C- Contract – Transporter covered under 44AE & submit declaration with PAN | – | – |
| 194D – Insurance Commission | 15,000 | 5% |
| 194DA Payment in respect of LIC | 1,00,000 | 5% |
| 194H – Commission / Brokerage | 15,000 | 5% |
| 194I – Rent – Land and Building – furniture – fittings | 2,40,000 | 10% |
| 194I – Rent – Plant / Machinery / equipment | 2,40,000 | 2% |
| 194IA -Transfer of immovable property other than rural agriculture land | 50,00,000 | 1% |
| 194J –Fees for technical services | 30,000 | 2% |
| 194J – Professional Fees | 30,000 | 10% |
| 194Q- Purchase of goods | 50,00,000 | 0.1% |
See TDS rate chart for the previous financial year…
Complete TDS rate chart for 2021-22