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TDS Rate Chart FY 2019-20

Home » TDS Rate Chart » TDS Rates Chart For FY 2019-20

TDS Rates Chart For FY 2019-20

As Per Finance Act 2019, there are changes in TDS Rate Chart For FY 2019-20.Under  Income Tax  compliance’s of TDS is required. TDS stands for Tax Deducted at Source. TDS is applicable on payment of Salary , Professional Fees , Interest etc. The TDS have various rates from 1 % to 30 %. Some time the TDS rates depends on Status of Recipient of Funds Like Individual , HUF , Company etc. For Person who not having PAN Card Number TDS rate is 20 %. The person responsible for TDS Compliances need to deduct TDS , pay TDS and File TDS return. In This article we had given TDS Rate For FY 2019-20, AY 2020-21. TDS due date and payment due date chart. 

  • Monthly TDS Payment 
  • File Quarterly 24 Q Return
  • File Quarterly 26 Q Return

Out Source TDS Return Filing


TDS Rates Chart For FY 2019-20

 

Section Nature of Payment Limit TDS Rates
194D Payment of Insurance Commission Rs.15,000 p.a. Indi/HUF- 5%
Others- 10%
194DA Payment in respect of life insurance policy Rs.1,00,000 p.a. 1%
194IB Payment or credit of rent by an individual or HUF if not subject to tax audit w.e. 1-6-2017 Rs. 50,000 p.m. 5%
194A Interest payment other than interest on securities Rs. 50,000 p.a. for Senior Citizen & Rs.10,000 p.a. for others 10%
192A Payment of taxable accumulated balance of provident fund Rs. 50,000 10%
194IA Payment or credit of consideration for transfer of any immovable property (other than rural agricultural land) Rs. 50 Lacs 1%
193 Interest on Debentures Rs. 5,000 p.a. 10%
194C Payment to contractors/sub-contractors Rs. 30,000 for single payment & Rs.1,00,000 for aggregate payment during the F.Y. 1% Individual & HUF
194C Payment to contractors/sub-contractors Rs. 30,000 for single payment & Rs.1,00,000 for aggregate payment during the F.Y. 2% Other 
194J Professional fees, technical fees, royalty or remuneration to a director Rs. 30,000 2%
-if payment is engaged only in the business operations of call centre w.e.f 1-6-2017
194J Professional Fee, Technical fees, Royalty or Remuneration  Rs. 30,000 10%
– Other than call centre operator only business payment
194EE Payment of National Saving Scheme Rs. 2,500 p.a. Indi/HUF -10%
Others- 10%
194 Dividends other than the dividends as in sec 115-) Rs. 2,500 10%
194LA Payment of compensation on acquisition of certain immovable property Rs. 2,50,000 p.a. 10%
194D Payment of Insurance Commission Rs. 15,000 p.a. Indi/HUF- 5%
Others- 10%
194G Commission on sale of lottery tickets Rs. 15,000 p.a. 5%
194H Commission or brokerage Rs. 15,000 p.a. 5%
193 Interest on Securities Rs. 10,000 10%
194B Winning from lottery or crossword puzzle or card game or other game of any sort Rs. 10,000 30%
194BB Winning from horse race Rs. 10,000 30%
194I Rent of plant & machinery Rs. 1,80,000 p.a. 2%
194I Rent of land or building or furniture or fitting Rs. 1,80,000 p.a. 10%
194E Payment to Non- Resident Sportsman or Sport Association N/A 20%
194F Payment for repurchase of units of MF or UTI N/A 20%
194IC Payment under joint development agreement (who transfers land/building) N/A 10%
194LBA (1) Payment by business trust to resident unit holders N/A 10%
194LBB Payment in respect of units of investment funds N/A 10%
194LBC (1) Payment in respect of an investment in a securitisation trust N/A 25%
194LBC (1) Payment in respect of an investment in a securitisation trust N/A 30%
194LB Payment of interest on infrastructure debt fund to Non-Resident or foreign company N/A 5%
194LBA (2) Income distribution by a investment fund received or receivable by it from a SPV N/A 5%
194LBA (3) Payment of the nature referred to in section 10(23FCA) by business trust to unit holders N/A 30%
194LBA (3) Payment of the nature referred to in section 10(23FCA) by business trust to unit holders N/A 40%
194LBB Payment in respect of unites of investment fund specified in section 115 UB N/A 30%
194LBB Payment in respect of unites of investment fund specified in section 115 UB N/A 40%
194LBC (2) Payment in respect of an investment in a securitisation trust specified in clause (d) of the explanation occurring after section 115TCA N/A 30%
194LBC (2) Payment in respect of an investment in a securitisation trust specified in clause (d) of the explanation occurring after section 115TCA N/A 40%
194LC Payment or credit of interest by an Indian specified company on foreign currency approved loan/long term bonds from outside India N/A 5%
194LD Interest on a rupee denominated bond of an Indian company on Government Security N/A 5%
195 a) Income of foreign exchange assets payable to an Indian citizen N/A
195 b) income by way of long-term capital gains referred to in section 115E or section 112 (I) (c) (iii) N/A 10%
195 c) Short-term capital gains under section 111A N/A 15%
195 d) Any other long-term capital gains (non being covered by section 10(33), 10(36) and 10 (38) N/A 20%
195 e) Income by way of interest payable by Government/Indian concern on money borrowed or debit incurred by Government or Indian concern in foreign currency (not being interest referred in section 194LB or 194LC) N/A 20%
195 f) Royalty – Where the agreement is made after march 31, 1961 but before April 1, 1976 N/A 10%
195 f) Royalty – Where the agreement is made after march 31, 1961 but before April 1, 1976 N/A 50%
195 g) Royalty- Where the agreement is made on or after April 1, 1976 N/A 10%
195 h) Fee for technical services  N/A 10%
– Where the agreement is made after February 29, 1964 but before April 1, 1976
195 h) Fee for technical services  N/A 50%
– Where the agreement is made after February 29, 1964 but before April 1, 1976
195 i) Fee for technical services Where the agreement is made on or after April 1, 1976 N/A 10%
195 j) Any other income N/A 40%
195 j) Any other income N/A 30%
196B Payment or credit of income from unites including long term capital gains on transfer of such units to an offshore funds N/A 10%
196C Payment or credit of interest of foreign currency bonds or GDR including long-term capital gains on transfer of such bonds non being dividends referred to in section 115-O N/A 10%
196D Payment or credit of income from securities not being dividends, short-term or long-term capital gain to Foreign Institutional Investors N/A 20%

This TDS Chart information is for general guidance only. We A  N Bhutada & CO. or any member does not accept any responsibility for loss to any one. On any specific matter, reference should be made to the appropriate advisory to professional.


TDS Payment Due Date Chart FY 2019-20

S.No. Month Due Date ( payment )
1 Apr-19 07-05-19
2 May-19 07-06-19
3 Jun-19 07-07-19
4 Jul-19 07-08-19
5 Aug-19 07-09-19
6 Sep-19 07-10-19
7 Oct-19 07-11-19
8 Nov-19 07-12-19
9 Dec-19 07-01-20
10 Jan-20 07-02-20
11 Feb-20 07-03-20
12 Mar-20 30-04-20

TDS Return Due Date FY 2019-20

TDS Return need to filed on quarterly basis. For 24 Q and 26 Q separate TDS return need be filed. Below is TDS Return Due Date Chart FY 2019-20 , , AY 2020-21.

Quarter Period Last Date of Filing
1st Quarter 1st April to 30th June 31st July 2019
2nd Quarter 1st July to 30th September 31st Oct 2019
3rd Quarter 1st October to 31st December 31st Jan 2020
4th Quarter 1st January to 31st March 31st May 2020

Out Source TDS Return Filing


Download Simplified excel format to maintain TDS Complianc’s. Download 


Download TDS Rate Chart FY 2019-20 in PDF



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