This Write Up Covers All Such Rates

Section	Nature of income	When to deduct	Rate of TDS
192	Payment of Salary and Wages	Monthly- at the time of payment where estimated yearly net taxable salary exceeds tax free limit.	On the average rates on the basis of per rates for individuals.
192A	Payment of accumulated balance of provident fund which is taxable in the hands of an employee (with effect from 01.06.2015). (w.e.f 01-06-15)	when the amount of payment or aggregate amount of payment exceeds Rs. 30,000/-	10%
193(See note- 1 )*	Interest on securities*a) any debentures or securities for money issued by or on behalf of any local authority or a corporation established by a Central, State or Provincial Act;b) any debentures issued by a company where such debentures are listed on a recognised stock exchange in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and any rules made thereunder; c) any security of the Central or State Government; d) interest on any other security	At the time of credit or payment, whichever is earlier, when the amount exceeds Rs. 5,000/-	10%
194	Dividends	Before making payment to’ shareholder, other than dividend declared U/s. 115-0, when amount exceeds Rs. 2,500/-	20%
194A (See note- 2 to 5)*	Interest other than “Interest on securities”	At the time of credit or payment, whichever is earlier, when the amount exceeds Rs. 5,000/-. However, limit is Rs. 10,000/- in case of interest credited by banks including co‑operative banks to its members.	10%
194B /194BB	Winnings from lottery, cross word puzzles card games, horse race, games of any sort including T.V. Game Shows	At the time of  payment when it exceeds Rs. 5,000/- in other games and Rs. 2,500/- in the case of horse race.	30%
194C(See note- 6)*	Payment to contractors/ sub- contractors	At the time of credit or payment, whichever is earlier, when the amount of a  particular contract exceeds Rs. 30,000/- or the total amount of contract during the whole year exceeds Rs. 75,000/-	2% – For payments to contractor/Sub-contractor who is not an Individual/HUF
			1% – For payment to contractor/Sub-contractor who is an Individual/HUF
194D	Insurance Commission	At the time of credit or payment, whichever is earlier when the amount exceeds Rs. 20,000/-	10%
194DA	Payment under life insurance policy (including Bonus)	At the time of payment when the amount or the total amount during the whole year exceeds Rs. 1 ,00,000/-	2%
194H	Payment of commission brokerage	At the time of credit or payment whichever is earlier when the amount exceeds Rs. 5000/-	10%
194I (See note-7)	Rent	At the time of credit or payment, whichever is earlier, when the amount exceeds Rs. 1 ,80,000/-	10% – If rent is for land, building or furniture
			2% – If the rent is for Machinery, Plant or Equipment
194J	Any sum paid by way of a) Fee for professional services ,b) Fee for technical services c) Royalty, d) Remuneration/fee/commission to a director or e) For not carrying out any activity in relation to any business f) For not sharing any know-how, patent, copyright etc.	At the time of credit or payment, whichever is earlier, when the amount exceeds Rs. 30,000/-	10%
194IA ((See note-8)	Payment on transfer of certain immovable property other than agriculture land.	At the time of credit or payment, whichever is earlier, when the land is situated in specified area when amount exceeds Rs. 50 lacs	1%
194LB	Payment of interest on infrastructure debt fund to non resident or foreign company	At the time of credit or payment whichever is earlier	5%#
194LBA	Payment of distributed income to resident unit holder by a business trust and Payment of distributed income to non resident unit holder by a business trust	At the time of credit or payment whichever is earlier	10%5%#
194LBB (See note-10)	Payment of distributed income to unit holder in respect of units of an investment fund (w.e.f 01-06-15)	At the time of credit or payment whichever is earlier	10%
194LC	Payment of interest by an Indian Company or a business trust in respect of money borrowed in foreign currency under a loan agreement or by way of issue of long-term bonds (including long-term infrastructure bond)	At the time of credit or payment whichever is earlier	5%#
194LD (See note-9)	Payment of interest on rupee denominated bond of an Indian Company or Government securities to a Foreign Institutional Investor or a Qualified Foreign Investor	At the time of credit or payment whichever is earlier	5%#
206C	Collection on Sale of bullion and Jewellery	At time of sale, if sale consideration is received in cash in excess of Rs. 2 Lacs .	1%