{"id":9856,"date":"2024-04-26T09:50:31","date_gmt":"2024-04-26T09:50:31","guid":{"rendered":"https:\/\/www.enkash.com\/resources\/?p=9856"},"modified":"2025-01-23T11:14:57","modified_gmt":"2025-01-23T11:14:57","slug":"guide-on-tds-rate-chart-for-financial-year-2024-2025","status":"publish","type":"post","link":"https:\/\/www.enkash.com\/resources\/blog\/guide-on-tds-rate-chart-for-financial-year-2024-2025","title":{"rendered":"Guide On TDS Rate Chart For Financial Year 2024-2025"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Tax Deducted at Source (TDS) is a crucial concept for businesses operating in India. It&#8217;s a mechanism where the tax liability is deducted by the employer from the employee\u2019s income source before disbursing the in-hand salary. This deducted amount is then deposited to the government&#8217;s account. Understanding TDS rates with the latest changes is essential for accurate financial management.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In this article, we will explore the TDS rate charts for the financial year (FY) 2024-25 (Assessment Year 2025-26), we will also discuss the various income categories, applicable rates, and recent updates, helping you navigate the system effectively.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"What-is-TDS\"><\/span><b>What is TDS?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Introduced in 1992 by the Income Tax Department of India, TDS or Tax Deducted at Source is a tax that aims to minimize tax avoidance. TDS applies to employee salaries, commissions, contractual payments, rent, professional fees, interests, and more.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The government under the Income Tax Act pre-decides the applicable TDS rates and deducts the amount in advance before giving it to the recipient. This way, the government collects taxes and tracks transactions efficiently.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Who-Deducts-TDS\"><\/span><b>Who Deducts TDS?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The responsibility of deducting TDS falls on the deductor, which can be:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Individuals or HUFs (Hindu Undivided Families) making specified payments<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Companies<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Government agencies<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Local authorities<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The deductor is obligated to deduct TDS only if the payment exceeds the prescribed threshold limit set by the Income Tax Act.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"How-is-TDS-Calculated\"><\/span><b>How is TDS Calculated?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">TDS is calculated on the subtotal of the invoice without including GST, cess and other taxes.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Here are the steps to calculate TDS:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Step 1: Total Invoice Amount &#8211; (GST + cess + other taxes) = Invoice Subtotal\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Step 2: Calculate the TDS and add it to the running balance of Auto TDS<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Step 3: TDS gets added to the Auto TDS balance depending on the deduction date<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"What-is-a-TDS-Rate-Chart\"><\/span><b>What is a TDS Rate Chart?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">A TDS rate chart is a reference table outlining the different types of income subject to TDS and the corresponding tax deduction rates. These rates are determined by the Income Tax Act of India and are periodically revised by the government. Referring to an accurate and updated TDS rate chart ensures you comply with tax regulations and avoid potential penalties.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Understanding-TDS-Rate-Components\"><\/span><b>Understanding TDS Rate Components<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">TDS rate charts typically categorize income sources and provide the corresponding TDS rate for each category. They may also differentiate rates based on factors like:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nature of Payment: The income being paid determines the applicable TDS rate. Common examples include salaries, interest income, professional fees, rent payments, etc<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PAN Status: Whether the recipient (deductee) provides a Permanent Account Number (PAN) significantly impacts the TDS rate. Not having a PAN typically attracts a higher deduction rate<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax Residency: The residency status of the recipient (resident or non-resident) plays a role in determining the TDS rate<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"The-Importance-of-TDS-Rate-Charts\"><\/span><b>The Importance of TDS Rate Charts<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">TDS rate charts serve as a reference point for both deductors and deductees. They specify the applicable tax rate to be deducted at source for various income streams. Knowing the correct TDS rate ensures:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Compliance: Following the prescribed TDS rates guarantees adherence to tax regulations, minimizing the risk of penalties and interest charges for non-compliance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Accurate Tax Calculations: Both deductors and deductees can use the chart to estimate their tax liabilities, enabling them to plan their finances effectively.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Easier Tax Filing: By understanding the TDS already deducted, deductees can accurately calculate their final tax liability while filing their income tax returns.<\/span><\/p>\n<p><b>Types of TDS<\/b><\/p>\n<p><span style=\"font-weight: 400;\">TDS is applicable across different verticals. These are the types of TDS:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Rent TDS: This type of TDS is deducted by individuals or businesses paying rent over and above a specified amount to their landlords.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Interest TDS: This TDS is deducted by banks on interest paid on fixed and recurring deposits and some other accounts with interests over a specified amount.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Salary TDS: <\/span><span style=\"font-weight: 400;\">The most common type of TDS, it is deducted by employers from the salary paid to their employees based on their respective income tax slab rates.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Commission TDS: This TDS is deducted by individuals or businesses who pay commissions to agents.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Professional Fee TDS: This TDS is deducted from fees paid to professionals like doctors, architects, lawyers, etc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dividend TDS: The TDS deducted by companies while paying for dividends made to shareholders on a specified amount.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"TDS-on-Salaries\"><\/span><b>TDS on Salaries<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">TDS on an employee\u2019s salary is the reason behind the difference between in-hand salary and CTC. The employer deducts the tax from the employee\u2019s salary and gives it to the government on the employee\u2019s behalf.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">TDS on salary comes under Section 192 of the Income Tax Act, 1961. Under this section, it becomes mandatory for the employer to calculate and deduct the income tax of every employee exceeding the basic exemption limit.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The TDS rate is not specified under Section 192; instead, it is deducted according to the income tax slab rates applicable to the taxpayer.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"TDS-on-Interest-Payments\"><\/span><b>TDS on Interest Payments<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Section 194A of the Income Tax Act deals with TDS on interest payments. However, it doesn\u2019t include interest on fixed deposits, loans, and advances other than banks.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The amount shall be deducted by the payer in a financial year if it exceeds 40,000 INR where the payer is either a:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Banking institution\/bank or banking company<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Co-operative society engaged in the banking business\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Post office<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">There will be no TDS deduction on interest earned up to 50,000 INR by senior citizens. However, it is important to note that this interest should be earned from deposits in banks, post offices, and fixed and recurring deposit schemes.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">It is to be noted that TDS on interest for non-resident Indians is under Section 195.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"TDS-on-Rent\"><\/span><b>TDS on Rent<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Rent is a payment made against the use of land, buildings, machinery, plants, furniture, or fittings for a defined period. TDS on rent is under Section 194-I of the Income Tax Act. This tax applies to those individuals who are generating income from rent by giving their property to be used.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"TDS-on-Professional-Fees-or-Technical-Services\"><\/span><b>TDS on Professional Fees or Technical Services\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Businesses need services from professionals like architects, lawyers, chartered accountants, advertisers, etc. The tax deducted from the fee paid to these professionals is TDS on professional fees. Businesses also require technical services like taking technical or consultancy services which attracts TDS.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Covered under Section 194J, TDS on professional fees or technical services is deducted. Individuals and businesses making such payments are liable to deduct taxes at source.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"TDS-for-Non-Resident-Indians\"><\/span><b>TDS for Non-Resident Indians<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The GOI collects TDS from non-residents under Section 195 of the Income Tax Law. This is applicable when a payment is made to an NRI or a foreign organization other than salary. NRIs are required to file their tax returns on the income earned in India.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"TDS-Rates-in-India\"><\/span><b>TDS Rates in India<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Different TDS rates in India apply to resident and non-resident payments and domestic and international companies functioning here. The individual or business is responsible for deducting TDS when paying income. Let us know the TDS rates across different categories.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"TDS-Rates-Applicable-for-an-Indian-Resident-FY-2024-25\"><\/span><b>TDS Rates Applicable for an Indian Resident (FY 2024-25)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table class=\"mtr-table mtr-tr-td\">\n<tbody>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Particulars<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">TDS Rates<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 192: Salary payment\u00a0<\/span>\n<p><span style=\"font-weight: 400;\">Section 192A: Premature withdrawal from EPF<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Normal Slab Rate\u00a0\u00a0<\/span>\n<p><span style=\"font-weight: 400;\">10%\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 193: Interest on securities<\/span>\n<p><span style=\"font-weight: 400;\">a)\u00a0 any security of the Central or State Government;\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) any debentures or securities for money issued by any local authority or a corporation established by a Central, State or Provincial Act;\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">c) any debentures (listed on a recognised stock exchange) issued by a company where such debentures are ;\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">d) interest on any other security<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%\u00a0\u00a0<\/span>\n<p><span style=\"font-weight: 400;\">10%\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10%\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194: Payment of any dividend<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194A: Income in the form of interest (other than interest on securities).<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194B: Income by way of lottery winnings, card games, crossword puzzles, and other games of any type<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">30%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194BB:\u00a0 Income by way of horse race winnings<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">30%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194C: Payment to contractor\/sub-contractor.\u00a0\u00a0<\/span>\n<p><span style=\"font-weight: 400;\">a) \u00a0 Individuals\/HUF\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) \u00a0 Others<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">1%\u00a0\u00a0<\/span><span style=\"font-weight: 400;\">2%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194D: Insurance commission<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">5%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194DA: Payment of any sum in respect of a life insurance policy.w.e.f. 1st September 2019, the insurer shall deduct tax (TDS) on the income portion comprised in the insurance pay-out.<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">5%\u00a0\u00a0<\/span>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194EE: Payment of amount standing to the credit of a person under National Savings Scheme (NSS)<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194F: Payment due to repurchase of a unit by Unit Trust of India (UTI) or a Mutual Fund<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">20%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194G: Payments such as commission, etc., on the sale of lottery tickets<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">5%\u00a0\u00a0<\/span>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194H: Commission or brokerage<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">5%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194-I: Rent on a) Plant and Machinery\u00a0\u00a0<\/span>\n<p><span style=\"font-weight: 400;\">b) Land\/building\/furniture\/fitting w.e.f 1st April 2019, tax deduction limit on rent is increased to Rs 2.4 lakhs p.a. from Rs 1.8 lakhs p.a.\u00a0\u00a0<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">2%\u00a0\u00a0<\/span><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194-IA: Payment in consideration of transfer of certain immovable property other than agricultural land.\u00a0\u00a0<\/span>\n<p><span style=\"font-weight: 400;\">Section 194-IB: Rent payment by an individual or HUF not covered u\/s. 194I\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Section 194-IC: Payment under Joint Development Agreements (JDA) to Individual\/HUF<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">1%\u00a0\u00a0<\/span>\n<p><span style=\"font-weight: 400;\">5%\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194J: Any sum paid by way of:\u00a0\u00a0\u00a0<\/span>\n<p><span style=\"font-weight: 400;\">(a) Fee for professional services;\u00a0\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(b) Remuneration\/fee\/commission to a director;\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(c) For not carrying out any activity in relation to any business;\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(d) For not sharing any know-how, patent, copyright etc.\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(e) Fee for technical services, and\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(f)\u00a0 Royalty towards the sale or distribution, or exhibition of cinematographic films.\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(g) Fees for technical services but payee is engaged in the business of operation of call centre<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%\u00a0\u00a0<\/span>\n<p><span style=\"font-weight: 400;\">10%\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10%\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10%\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2%\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2%\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2%<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194K: Payment of any income for units of a mutual fund as per section 10(23D) or from the administrator or specified company\u00a0<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LA: Payment in respect of compensation on acquisition of certain immovable property.<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LBA(1): Certain income distributed by a business trust to its unitholder<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LBB: Certain income paid in respect of units of an investment fund to a unitholder.<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LBC: Income frominvestment in securitisation fund\u00a0\u00a0<\/span>\n<p><span style=\"font-weight: 400;\">(a) Individual and HUF\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(b) Others<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">25%\u00a0\u00a0<\/span>\n<p><span style=\"font-weight: 400;\">30%<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194M: Certain payments by Individual\/HUF (Limit- Rs 50 Lakhs)<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">5%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194N: Cash withdrawal exceeding a certain amount (limit- Rs 1 crore).\u00a0\u00a0<\/span>\n<p><span style=\"font-weight: 400;\">In case Rs 20 lakh or more is withdrawn by the person not-filing ITR for the last three years, for which the due date of filing ITR has expired, the TDS rates shall be applicable as per below slabs-\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For the amount more than Rs.20 lakh but up to Rs. 1 crore, and And for the amount exceeding Rs. 1 crore\u00a0<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">2%\u00a0\u00a0<\/span>\n<p><span style=\"font-weight: 400;\">2%\u00a0\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">5%<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194O: For the sale of goods or provision of services by the e-commerce operator through its digital or electronic facility or platform.<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">1%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194P: Tax deduction by specified banks while making payments (pension or interest) to specified senior citizens or age 75 years or more.<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Tax on total income as per rates in force<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194Q: Payments to residents for the purchase of goods if the aggregate value of goods exceeds Rs 50 lakhs.(TDS is deductible on value exceeding Rs 50 lakhs)<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">0.1%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Any Other Income<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rates\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"TDS-Rate-Chart-for-Non-Resident-Indians-for-FY-2024-25\"><\/span><strong>TDS Rate Chart for Non-Resident Indians for FY 2024-25<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table class=\"mtr-table mtr-tr-td\">\n<tbody>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Particulars<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">TDS Rate<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 192: Salary payment<\/span>\n<p><span style=\"font-weight: 400;\">Section 192A: Withdrawal from EPF before maturity<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Normal Slab Rate<\/span>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194B: Income from lottery winnings, card games, crossword puzzles, and other games<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">30%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194BB: Income from horse race winnings<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">30%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194E: Payment to non-resident sportsman (including an athlete) or an entertainer (not a citizen of India) or non-resident sports association.<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">20%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194EE: Payment of amount standing to the credit of a person under National Savings Scheme (NSS)<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194F: Payment due to repurchase of a unit by Unit Trust of India (UTI) or a Mutual Fund<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">20%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194G: Payments such as commission, etc., on the sale of lottery tickets<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">5%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LB: Payment in respect of compensation on acquisition of certain immovable property.<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">5%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LBA(2): Payment like-<\/span>\n<p><span style=\"font-weight: 400;\">-interest income received or receivable to a business trust from SPV and distribution to its unitholders.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">-dividend income received from SPV by a business trust, in which it holds the entire share capital other than required to be held by the government or government body, and distribution to its unitholders.<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">5%<\/span>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LBA(3)- payment in the nature of income in the nature of rental income, out of real estate assets owned directly by such business trust, to unitholders.<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">30%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LBB: Payment of certain income by an investment fund to a unitholder.<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">30%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LBC: Income from investment in securitisation fund<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">30%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LC: Payment in the nature of interest for the loan borrowed in foreign currency by an Indian company or business trust against loan agreement or against the issue of long-term bonds*.<\/span>\n<p><span style=\"font-weight: 400;\">*If interest is payable against long term bonds listed in recognised stock exchange in IFSC<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">5%<\/span>\n<p><span style=\"font-weight: 400;\">4%<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LD: Payment of interest on the bond (rupee-denominated) to Foreign Institutional Investors or a Qualified Foreign Investor.<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">5%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 195: Payment of any other sum to NRI:Income on investments made by NRI citizen;<\/span>\n<p><span style=\"font-weight: 400;\">Income by way of LTCG referred to in section 115E in the case of NRI;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Income by way of LTCG under section 112(1)(c)(iii);<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Income by way of LTCG under section 112A;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Income by way of STCG under section 111A;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Any other income by way of LTCG;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Interest payable on money borrowed by the government or Indian concern in foreign currency;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Income from royalty payable to the Indian concern, by government or Indian concern, for the copyright in a subject referred in the first proviso of section 115A or computer software referred to in the second proviso of section 115A<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Income from royalty payable to the Indian concern by government or Indian concern in pursuance of an agreement on matters related to industrial policy;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Income from technical fees to the Indian concern by government or Indian concern in pursuance of an agreement on matters related to industrial policy;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Any other income.<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">20%<\/span>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">15%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">20%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">20%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">30%<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 196B: Income (including LTCG) from units of an offshore fund.<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 196C: Income (including LTCG) from foreign currency bonds or GDR of an Indian company<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 196D: Income (excluding dividend and capital gain) from Foreign Institutional Investors.<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">20%<\/span><\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"TDS-Rate-Chart-for-Domestic-Company-for-FY-2024-25\"><\/span><b>TDS Rate Chart for Domestic Company for FY 2024-25<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table class=\"mtr-table mtr-tr-td\">\n<tbody>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Particulars<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">TDS Rate<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 192: Salary payment<\/span>\n<p><span style=\"font-weight: 400;\">Section 192A: Withdrawal from EPF before maturity<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Normal Slab Rate<\/span>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 193: Interest on securities:<\/span>\n<p><span style=\"font-weight: 400;\">a) any security of the Central or State Government;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) any debentures or securities for money issued by any local authority or a corporation established by a Central, State or Provincial Act;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">c) any debentures (listed on a recognised stock exchange) issued by a company where such debentures are;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">d) interest on any other security<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194: Dividend payment<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194A: Interest payment (other than interest on securities)<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194B: Income from lottery winnings, card games, crossword puzzles, and other games<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">30%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194BB: Income from horse race winnings<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">30%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194C: Payment to contractor\/sub-contractor:<\/span>\n<p><span style=\"font-weight: 400;\">a) Individuals\/HUF<\/span><\/p>\n<p><span style=\"font-weight: 400;\">b) Others<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">1%<\/span>\n<p><span style=\"font-weight: 400;\">2%<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194D: Commission from insurance<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194DA: Life insurance policy payment w.e.f. 1st September 2019, the insurer shall deduct tax (TDS) on the income portion comprised in the insurance pay-out<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">5%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194EE: Payment standing to the credit of a person under National Savings Scheme (NSS)<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194F: Payment from repurchase of a unit by Unit Trust of India (UTI) or a Mutual Fund<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">20%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194G: Commission on the sale of lottery tickets<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">5%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194H: Commission or brokerage<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">5%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194-I: Rent on a) Plant and Machinery<\/span>\n<p><span style=\"font-weight: 400;\">b) Land\/building\/furniture\/fitting w.e.f 1st April 2019, tax deduction limit on rent is increased to Rs 2.4 lakhs p.a. from Rs 1.8 lakhs p.a.<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">2%<\/span>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194-IA: Payment from transfer of certain immovable property other than agricultural land<\/span>\n<p><span style=\"font-weight: 400;\">Section 194-IC: Payment under Joint Development Agreements (JDA) to Individual\/HUF<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">1%<\/span>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194J: Any sum paid by way of:<\/span>\n<p><span style=\"font-weight: 400;\">(a) Fee for professional services;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(b) Remuneration\/fee\/commission to a director;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(c) For not carrying out any activity in relation to any business;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(d) For not sharing any know-how, patent, copyright etc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(e) Fee for technical services, and<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(f) Royalty towards the sale or distribution, or exhibition of cinematographic films.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">(g) Fees for technical services but payee is engaged in the business of operation of call centre<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2%<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194K: Payment from income for units of a mutual fund as per section 10(23D) or from the administrator or specified company<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LA: Payment from respect of compensation on acquisition of certain immovable property<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LBA(1): Certain income distributed by a business trust to its unitholder<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LBB: Certain income paid in respect of units of an investment fund to a unitholder<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LBC: Income from investment in securitisation fund<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194M: Certain payments by Individual\/HUF (Limit- Rs 50 Lakhs)<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">5%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194N: Cash withdrawal exceeding a certain amount (limit- Rs 1 crore)<\/span>\n<p><span style=\"font-weight: 400;\">In case Rs 20 lakh or more is withdrawn by the person not-filing ITR for the last three years, for which the due date of filing ITR has expired, the TDS rates shall be applicable as per below slabs-<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For the amount more than Rs.20 lakh but up to Rs. 1 crore, and And for the amount exceeding Rs. 1 crore<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">2%<\/span>\n<p><span style=\"font-weight: 400;\">2%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">5%<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194O: For the sale of goods or provision of services by the e-commerce operator through its digital or electronic facility or platform.<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">1%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194Q: Payments to residents for the purchase of goods if the aggregate value of goods exceeds Rs 50 lakhs.(TDS is deductible on value exceeding Rs 50 lakhs)<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">0.10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Any Other Income<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"-TDS-Rate-Chart-for-Foreign-Companies-for-FY-2024-25\"><\/span><b>\u00a0TDS Rate Chart for Foreign Companies for FY 2024-25<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table class=\"mtr-table mtr-tr-td\">\n<tbody>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Particulars<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate %\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">TDS Rate %<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194B: Income from lottery, card games, crossword puzzles, and other games<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate %\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">30%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194BB: Income from horse race winnings<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate %\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">30%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194E: Payment to NRI sportsman or an NRI entertainer or NRI sports association<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate %\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">20%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194G: Commission on the sale of lottery tickets<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate %\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">5%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LB: Compensation on acquisition of some immovable property<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate %\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">5%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LBA(2): Payment such as \u2013<\/span>\n<p><span style=\"font-weight: 400;\">\u2013 interest received or receivable to a business trust from SPV and distribution to its unitholders<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 dividend received from SPV by a business trust where it holds the entire share capital apart from required to be held by the government or government body, and distribution to its unitholders<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rate %\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">5%<\/span>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LBA(3): Rental income from real estate assets owned directly by such business trust to unitholders<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate %\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">40%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LBB: Payment of income by an investment fund to a unitholder<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate %\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">40%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LBC: Securitisation fund investment income<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate %\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">40%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LC: Payment from the interest of the loan borrowed in foreign currency by an Indian company or business trust against loan agreement or against the issue of long-term bonds*.<\/span>\n<p><span style=\"font-weight: 400;\">*If interest is payable against long term bonds listed in recognised stock exchange in IFSC<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rate %\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">5%<\/span>\n<p><span style=\"font-weight: 400;\">4%<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 194LD: Interest payment on the bond (rupee-denominated) to Foreign Institutional Investors or a Qualified Foreign Investor<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate %\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">5%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 195: Payment of any other sum, such as-Income by way of LTCG under section 112(1)(c)(iii);<\/span>\n<p><span style=\"font-weight: 400;\">Income by way of LTCG under section 112A;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Income by way of STCG under section 111A;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Any other income by way of LTCG;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Interest payable on money borrowed by the government or Indian concern in foreign currency;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Income from royalty payable to the Indian concern, by government or Indian concern, for the copyright in a subject referred in the first proviso of section 115A or computer software referred to in the second proviso of section 115A (an agreement made after 1st March 1976);<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Income from royalty payable to the Indian concern by government or Indian concern in pursuance of an agreement on matters related to industrial policy. Where the agreement is made after-<\/span><\/p>\n<p><span style=\"font-weight: 400;\">31st March 1961 but before 1st April 1976-31st March 1976<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Income from technical fees to the Indian concern by government or Indian concern in pursuance of an agreement on matters related to industrial policy. Where agreement is made after-<\/span><\/p>\n<p><span style=\"font-weight: 400;\">29th February 1964 but before 1st April 197631st March 1976<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Any other income.<\/span><\/p><\/div><\/td>\n<td data-mtr-content=\"TDS Rate %\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">15%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">20%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">20%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">50%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">50%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">10%<\/span><\/p>\n<p><span style=\"font-weight: 400;\">40%<\/span><\/p><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 196B: Income from units of an offshore fund (including LTCG)<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate %\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 196C: Income from foreign currency bonds or GDR of an Indian company (including LTCG)<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate %\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">10%<\/span><\/div><\/td>\n<\/tr>\n<tr>\n<td data-mtr-content=\"Particulars\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">Section 196D: Income from foreign institutional investors (excluding dividend and capital gain).<\/span><\/div><\/td>\n<td data-mtr-content=\"TDS Rate %\" class=\"mtr-td-tag\"><div class=\"mtr-cell-content\"><span style=\"font-weight: 400;\">20%<\/span><\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"New-TDS-Provisions\"><\/span><strong>New TDS Provisions<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Under the Union Budget 2023, there were certain changes in tax provisions according to which TDS was introduced on certain categories like online gaming, and mutual funds while there were relaxation for some categories. Let us explore the changes.<\/span><\/p>\n<h3><strong>Introduction of TDS on Online Gaming (Section 194BA)<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">According to the new provision, for all those who make money via online gaming platforms, there will be a 30% deduction on TDS on the net winning amount. Tax will be deducted when the winning amount will be withdrawn from the account. If the winning amount is not withdrawn during the financial year, then tax will be deducted on the winning amount in the account.<\/span><\/p>\n<h3><strong>TDS on NRI Income from Mutual Funds (Section 196A)<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">NRIs who are earning income from investment in mutual funds in India can produce a Tax Residency Certificate. This will help them get TDS benefit according to the tax treaty.<\/span><\/p>\n<h3><strong>Reduction in TDS on PF Withdrawal Without PAN (Section 192A)<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">The GOI has reduced the TDS rate to 20% on PF withdrawals for employees without a PAN card.<\/span><\/p>\n<h3><strong>TDS on Interest Earned from Securities (Section 193)<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Tax will be deducted on interest on specified securities. There will be no exemption from TDS on interest from debentures listed.\u00a0<\/span><\/p>\n<h3><strong>TDS on Co-operative Society Cash Withdrawal (Section 194N)<\/strong><\/h3>\n<p><span style=\"font-weight: 400;\">Tax will be deducted on the withdrawal of cash by cooperative societies if the amount is more than Rs 3 crore and not Rs 1 crore which was the previous limit.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"How-to-file-TDS\"><\/span><strong>How to file TDS\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">It is important to know that before filing TDS, registration on the income tax portal is mandatory.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Here is a step-by-step guide on how to register on the income tax portal<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Step 1: Visit the <\/span><a href=\"https:\/\/www.incometax.gov.in\/\"><span style=\"font-weight: 400;\">income tax<\/span><\/a><span style=\"font-weight: 400;\"> website and register\u00a0<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-10410\" src=\"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image4-300x165.png\" alt=\"website and register\" width=\"421\" height=\"232\" srcset=\"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image4-300x165.png 300w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image4-1024x562.png 1024w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image4-768x421.png 768w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image4.png 1170w\" sizes=\"(max-width: 421px) 100vw, 421px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Step 2: <\/span><span style=\"font-weight: 400;\">Select the Category as Tax Deductor and Collector<\/span><\/p>\n<p><img decoding=\"async\" class=\"wp-image-10411 \" src=\"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image5-300x170.png\" alt=\"Tax Deductor and Collector\" width=\"494\" height=\"280\" srcset=\"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image5-300x170.png 300w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image5-1024x581.png 1024w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image5-768x436.png 768w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image5.png 1180w\" sizes=\"(max-width: 494px) 100vw, 494px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Step 3: <\/span><span style=\"font-weight: 400;\">Enter your organization\u2019s and validate it.<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-10418\" src=\"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image3-300x176.png\" alt=\"\" width=\"503\" height=\"295\" srcset=\"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image3-300x176.png 300w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image3-1024x602.png 1024w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image3-768x452.png 768w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image3.png 1139w\" sizes=\"(max-width: 503px) 100vw, 503px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Step 4: If TAN is registered with TRACES and available in the database; but the registration is pending for approval, view the details and continue.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If TAN is not registered with TRACES and registration request is pending for approval, register with TRACES and then you will be redirected to e-filing registration page.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If TAN is already registered and request is pending for approval; an error message will be displayed to withdraw the registration process.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10415\" src=\"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image9-300x98.png\" alt=\"\" width=\"622\" height=\"203\" srcset=\"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image9-300x98.png 300w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image9-1024x335.png 1024w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image9-768x252.png 768w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image9-1200x393.png 1200w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image9.png 1368w\" sizes=\"(max-width: 622px) 100vw, 622px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Step 5: Provide the details as required and continue.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10417\" src=\"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image2-300x104.png\" alt=\"\" width=\"540\" height=\"187\" srcset=\"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image2-300x104.png 300w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image2-1024x355.png 1024w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image2-768x267.png 768w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image2-1200x416.png 1200w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image2.png 1334w\" sizes=\"(max-width: 540px) 100vw, 540px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Step 6: Enter the contact details and postal address as required.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10413\" src=\"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image7-300x170.png\" alt=\"\" width=\"449\" height=\"254\" srcset=\"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image7-300x170.png 300w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image7-1024x581.png 1024w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image7-768x436.png 768w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image7.png 1110w\" sizes=\"(max-width: 449px) 100vw, 449px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Step 7:<\/span><span style=\"font-weight: 400;\"> Enter the OTPs sent to registered email Id and phone number.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10414\" src=\"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image8-300x137.png\" alt=\"\" width=\"523\" height=\"239\" srcset=\"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image8-300x137.png 300w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image8-1024x467.png 1024w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image8-768x350.png 768w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image8.png 1164w\" sizes=\"(max-width: 523px) 100vw, 523px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Step 8: Review the details provided and confirm.\u00a0<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10416\" src=\"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image1-300x117.png\" alt=\"\" width=\"618\" height=\"241\" srcset=\"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image1-300x117.png 300w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image1-1024x398.png 1024w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image1-768x299.png 768w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image1-1200x467.png 1200w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image1.png 1321w\" sizes=\"(max-width: 618px) 100vw, 618px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Step 9: Enter your password as desired and click on Register.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10412\" src=\"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image6-300x162.png\" alt=\"\" width=\"429\" height=\"232\" srcset=\"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image6-300x162.png 300w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image6-1024x553.png 1024w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image6-768x415.png 768w, https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/image6.png 1068w\" sizes=\"(max-width: 429px) 100vw, 429px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">A message for successful registration will appear on the screen along with the transaction ID.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">After successful registration, file the TDS:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Visit <\/span><a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/\"><span style=\"font-weight: 400;\">https:\/\/www.incometax.gov.in\/iec\/foportal\/<\/span><\/a><span style=\"font-weight: 400;\"> and download the challan\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Log in to your account\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Click on e-File &#8211; E-Pay Tax &#8211; Payment History<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Click on the challan you want and download the same<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">To know more about TDS, follow the frequently asked questions below.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><b>FAQs<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Is TDS mandatory for companies?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Businesses must deduct TDS while giving salaries and taking professional and technical services.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">What is the TDS rate on salary?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The TDS rate on salary depends on the tax slab of the individual. TDS deduction on salary ranges from 5% to 30% for all employees who come in an annual salary of 3 lakhs and above.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">What is the rate of TDS on commission?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The rate of TDS on commission paid to agents or brokers is 5% under Section 194H of the Income Tax Act.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Deducted at Source (TDS) is a crucial concept for businesses operating in India. It&#8217;s a [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":12026,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[623],"tags":[],"class_list":["post-9856","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-payment"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Latest TDS Rate Chart for FY 2023-24 (AY 2024-25)<\/title>\n<meta name=\"description\" content=\"TDS rate charts for the financial year (FY) 2024-25 (Assessment Year 2025-26). TDS rate charts typically categorize income sources and provide the corresponding TDS rate for each category.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.enkash.com\/resources\/blog\/guide-on-tds-rate-chart-for-financial-year-2024-2025\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Latest TDS Rate Chart for FY 2023-24 (AY 2024-25)\" \/>\n<meta property=\"og:description\" content=\"TDS rate charts for the financial year (FY) 2024-25 (Assessment Year 2025-26). TDS rate charts typically categorize income sources and provide the corresponding TDS rate for each category.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.enkash.com\/resources\/blog\/guide-on-tds-rate-chart-for-financial-year-2024-2025\" \/>\n<meta property=\"og:site_name\" content=\"EnKash\" \/>\n<meta property=\"article:published_time\" content=\"2024-04-26T09:50:31+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-23T11:14:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/Guide-On-TDS-Rate-Chart-For-Financial-Year-2024-2025_11zon.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Surbhi Mehtani\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Surbhi Mehtani\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"19 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/blog\\\/guide-on-tds-rate-chart-for-financial-year-2024-2025#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/blog\\\/guide-on-tds-rate-chart-for-financial-year-2024-2025\"},\"author\":{\"name\":\"Surbhi Mehtani\",\"@id\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/#\\\/schema\\\/person\\\/78882210fe382aa81367d8fa2bdbea79\"},\"headline\":\"Guide On TDS Rate Chart For Financial Year 2024-2025\",\"datePublished\":\"2024-04-26T09:50:31+00:00\",\"dateModified\":\"2025-01-23T11:14:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/blog\\\/guide-on-tds-rate-chart-for-financial-year-2024-2025\"},\"wordCount\":3831,\"publisher\":{\"@id\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/blog\\\/guide-on-tds-rate-chart-for-financial-year-2024-2025#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/Guide-On-TDS-Rate-Chart-For-Financial-Year-2024-2025_11zon.jpg\",\"articleSection\":[\"Tax Payment\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/blog\\\/guide-on-tds-rate-chart-for-financial-year-2024-2025\",\"url\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/blog\\\/guide-on-tds-rate-chart-for-financial-year-2024-2025\",\"name\":\"Latest TDS Rate Chart for FY 2023-24 (AY 2024-25)\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/blog\\\/guide-on-tds-rate-chart-for-financial-year-2024-2025#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/blog\\\/guide-on-tds-rate-chart-for-financial-year-2024-2025#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/Guide-On-TDS-Rate-Chart-For-Financial-Year-2024-2025_11zon.jpg\",\"datePublished\":\"2024-04-26T09:50:31+00:00\",\"dateModified\":\"2025-01-23T11:14:57+00:00\",\"description\":\"TDS rate charts for the financial year (FY) 2024-25 (Assessment Year 2025-26). TDS rate charts typically categorize income sources and provide the corresponding TDS rate for each category.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/blog\\\/guide-on-tds-rate-chart-for-financial-year-2024-2025#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.enkash.com\\\/resources\\\/blog\\\/guide-on-tds-rate-chart-for-financial-year-2024-2025\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/blog\\\/guide-on-tds-rate-chart-for-financial-year-2024-2025#primaryimage\",\"url\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/Guide-On-TDS-Rate-Chart-For-Financial-Year-2024-2025_11zon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/wp-content\\\/uploads\\\/2024\\\/04\\\/Guide-On-TDS-Rate-Chart-For-Financial-Year-2024-2025_11zon.jpg\",\"width\":1920,\"height\":1080},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/blog\\\/guide-on-tds-rate-chart-for-financial-year-2024-2025#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tax Payment\",\"item\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/blog\\\/category\\\/tax-payment\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Guide On TDS Rate Chart For Financial Year 2024-2025\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/#website\",\"url\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/\",\"name\":\"EnKash\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/#organization\",\"name\":\"EnKash\",\"url\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/Enkash-New-Logo-01-2-1.svg\",\"contentUrl\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/Enkash-New-Logo-01-2-1.svg\",\"width\":85,\"height\":24,\"caption\":\"EnKash\"},\"image\":{\"@id\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.enkash.com\\\/resources\\\/#\\\/schema\\\/person\\\/78882210fe382aa81367d8fa2bdbea79\",\"name\":\"Surbhi Mehtani\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ea1b06982cab9e8760de04e27a5d0d66605e4b4b739bc854c2f80534da68bab0?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ea1b06982cab9e8760de04e27a5d0d66605e4b4b739bc854c2f80534da68bab0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ea1b06982cab9e8760de04e27a5d0d66605e4b4b739bc854c2f80534da68bab0?s=96&d=mm&r=g\",\"caption\":\"Surbhi Mehtani\"},\"description\":\"A marketing professional with a curious mind for fintech and digital finance. Enjoys thoughtful observations, sharing a point of view, and the occasional meme. Proud owner of an ever-growing collection of saved Instagram reels.\",\"sameAs\":[\"https:\\\/\\\/www.enkash.com\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Latest TDS Rate Chart for FY 2023-24 (AY 2024-25)","description":"TDS rate charts for the financial year (FY) 2024-25 (Assessment Year 2025-26). TDS rate charts typically categorize income sources and provide the corresponding TDS rate for each category.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.enkash.com\/resources\/blog\/guide-on-tds-rate-chart-for-financial-year-2024-2025","og_locale":"en_US","og_type":"article","og_title":"Latest TDS Rate Chart for FY 2023-24 (AY 2024-25)","og_description":"TDS rate charts for the financial year (FY) 2024-25 (Assessment Year 2025-26). TDS rate charts typically categorize income sources and provide the corresponding TDS rate for each category.","og_url":"https:\/\/www.enkash.com\/resources\/blog\/guide-on-tds-rate-chart-for-financial-year-2024-2025","og_site_name":"EnKash","article_published_time":"2024-04-26T09:50:31+00:00","article_modified_time":"2025-01-23T11:14:57+00:00","og_image":[{"width":1920,"height":1080,"url":"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/Guide-On-TDS-Rate-Chart-For-Financial-Year-2024-2025_11zon.jpg","type":"image\/jpeg"}],"author":"Surbhi Mehtani","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Surbhi Mehtani","Est. reading time":"19 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.enkash.com\/resources\/blog\/guide-on-tds-rate-chart-for-financial-year-2024-2025#article","isPartOf":{"@id":"https:\/\/www.enkash.com\/resources\/blog\/guide-on-tds-rate-chart-for-financial-year-2024-2025"},"author":{"name":"Surbhi Mehtani","@id":"https:\/\/www.enkash.com\/resources\/#\/schema\/person\/78882210fe382aa81367d8fa2bdbea79"},"headline":"Guide On TDS Rate Chart For Financial Year 2024-2025","datePublished":"2024-04-26T09:50:31+00:00","dateModified":"2025-01-23T11:14:57+00:00","mainEntityOfPage":{"@id":"https:\/\/www.enkash.com\/resources\/blog\/guide-on-tds-rate-chart-for-financial-year-2024-2025"},"wordCount":3831,"publisher":{"@id":"https:\/\/www.enkash.com\/resources\/#organization"},"image":{"@id":"https:\/\/www.enkash.com\/resources\/blog\/guide-on-tds-rate-chart-for-financial-year-2024-2025#primaryimage"},"thumbnailUrl":"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/Guide-On-TDS-Rate-Chart-For-Financial-Year-2024-2025_11zon.jpg","articleSection":["Tax Payment"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/www.enkash.com\/resources\/blog\/guide-on-tds-rate-chart-for-financial-year-2024-2025","url":"https:\/\/www.enkash.com\/resources\/blog\/guide-on-tds-rate-chart-for-financial-year-2024-2025","name":"Latest TDS Rate Chart for FY 2023-24 (AY 2024-25)","isPartOf":{"@id":"https:\/\/www.enkash.com\/resources\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.enkash.com\/resources\/blog\/guide-on-tds-rate-chart-for-financial-year-2024-2025#primaryimage"},"image":{"@id":"https:\/\/www.enkash.com\/resources\/blog\/guide-on-tds-rate-chart-for-financial-year-2024-2025#primaryimage"},"thumbnailUrl":"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/Guide-On-TDS-Rate-Chart-For-Financial-Year-2024-2025_11zon.jpg","datePublished":"2024-04-26T09:50:31+00:00","dateModified":"2025-01-23T11:14:57+00:00","description":"TDS rate charts for the financial year (FY) 2024-25 (Assessment Year 2025-26). TDS rate charts typically categorize income sources and provide the corresponding TDS rate for each category.","breadcrumb":{"@id":"https:\/\/www.enkash.com\/resources\/blog\/guide-on-tds-rate-chart-for-financial-year-2024-2025#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.enkash.com\/resources\/blog\/guide-on-tds-rate-chart-for-financial-year-2024-2025"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.enkash.com\/resources\/blog\/guide-on-tds-rate-chart-for-financial-year-2024-2025#primaryimage","url":"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/Guide-On-TDS-Rate-Chart-For-Financial-Year-2024-2025_11zon.jpg","contentUrl":"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2024\/04\/Guide-On-TDS-Rate-Chart-For-Financial-Year-2024-2025_11zon.jpg","width":1920,"height":1080},{"@type":"BreadcrumbList","@id":"https:\/\/www.enkash.com\/resources\/blog\/guide-on-tds-rate-chart-for-financial-year-2024-2025#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.enkash.com\/resources\/"},{"@type":"ListItem","position":2,"name":"Tax Payment","item":"https:\/\/www.enkash.com\/resources\/blog\/category\/tax-payment"},{"@type":"ListItem","position":3,"name":"Guide On TDS Rate Chart For Financial Year 2024-2025"}]},{"@type":"WebSite","@id":"https:\/\/www.enkash.com\/resources\/#website","url":"https:\/\/www.enkash.com\/resources\/","name":"EnKash","description":"","publisher":{"@id":"https:\/\/www.enkash.com\/resources\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.enkash.com\/resources\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.enkash.com\/resources\/#organization","name":"EnKash","url":"https:\/\/www.enkash.com\/resources\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.enkash.com\/resources\/#\/schema\/logo\/image\/","url":"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2025\/08\/Enkash-New-Logo-01-2-1.svg","contentUrl":"https:\/\/www.enkash.com\/resources\/wp-content\/uploads\/2025\/08\/Enkash-New-Logo-01-2-1.svg","width":85,"height":24,"caption":"EnKash"},"image":{"@id":"https:\/\/www.enkash.com\/resources\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.enkash.com\/resources\/#\/schema\/person\/78882210fe382aa81367d8fa2bdbea79","name":"Surbhi Mehtani","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/ea1b06982cab9e8760de04e27a5d0d66605e4b4b739bc854c2f80534da68bab0?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/ea1b06982cab9e8760de04e27a5d0d66605e4b4b739bc854c2f80534da68bab0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ea1b06982cab9e8760de04e27a5d0d66605e4b4b739bc854c2f80534da68bab0?s=96&d=mm&r=g","caption":"Surbhi Mehtani"},"description":"A marketing professional with a curious mind for fintech and digital finance. Enjoys thoughtful observations, sharing a point of view, and the occasional meme. Proud owner of an ever-growing collection of saved Instagram reels.","sameAs":["https:\/\/www.enkash.com\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.enkash.com\/resources\/wp-json\/wp\/v2\/posts\/9856","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.enkash.com\/resources\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.enkash.com\/resources\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.enkash.com\/resources\/wp-json\/wp\/v2\/users\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/www.enkash.com\/resources\/wp-json\/wp\/v2\/comments?post=9856"}],"version-history":[{"count":0,"href":"https:\/\/www.enkash.com\/resources\/wp-json\/wp\/v2\/posts\/9856\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.enkash.com\/resources\/wp-json\/wp\/v2\/media\/12026"}],"wp:attachment":[{"href":"https:\/\/www.enkash.com\/resources\/wp-json\/wp\/v2\/media?parent=9856"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.enkash.com\/resources\/wp-json\/wp\/v2\/categories?post=9856"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.enkash.com\/resources\/wp-json\/wp\/v2\/tags?post=9856"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}