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TDS Rate Chart
| Section | Nature of Payment | With PAN | Without PAN | Threshold |
|---|---|---|---|---|
| 194A | Interest (Bank FD > ₹40K) | 10% | 20% | nil |
| 194B | Lottery/Winnings > ₹10K | 30% | 30% | nil |
| 194C | Contractor Ind/HUF | 1% | 20% | 30L/yr or 1L/payment |
| 194C | Contractor Company | 2% | 20% | 30L/yr |
| 194D | Insurance Commission | 5% | 20% | ₹15,000 |
| 194H | Commission/Brokerage | 5% | 20% | ₹15,000 |
| 194I(a) | Rent Plant/Machinery | 2% | 20% | ₹2.4L/yr |
| 194I(b) | Rent Land/Building | 10% | 20% | ₹2.4L/yr |
| 194IA | Immovable Property | 1% | 20% | ₹50L |
| 194IB | Rent by Individual | 5% | 20% | ₹50K/mo |
| 194J | Professional Fees | 10% | 20% | ₹30,000 |
| 194J | Technical Services | 2% | 20% | ₹30,000 |
| 194K | MF Income | 10% | 20% | ₹5,000 |
| 194M | Payment by Indiv/HUF | 5% | 20% | ₹50L |
| 194N | Cash Withdrawal | 2% | 20% | ₹1 Cr |
| 194Q | Purchase of Goods | 0.1% | 5% | ₹50L |
| 194R | Benefit/Perquisite | 10% | 20% | ₹20,000 |
| 194S | VDA/Crypto | 1% | 1% | ₹10K |
| 206AA | No PAN — Higher Rate | — | 20%+ | — |
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