TDS rates for the FY 2018-19 for both Resident and Non Resident Persons
Tax is deductible at source at the rates given in table (infra). If PAN of the deductee is not intimated to the deductor, tax will be deducted at source by virtue ofsection 206AAeither at the rate given in the table or at the rate or rates in force or at the rate of 20 per cent, whichever is higher. Further, undersection 94A(5), if payment or credit is made or given to a deductee who is located in a notified jurisdictional area, tax is deductible at the rate given in the table or at the rate of 30 per cent, whichever is higher.
TDS rates for the financial year 2018-19 are as follows

TDS rates for the FY 2018-19 for both Resident and Non Resident Persons

CATEGORY A -WHEN RECIPIENT IS RESIDENT

CATEGORY B –WHEN RECIPIENT IS NON-RESIDENT OR FOREIGN COMPANY

If recipient is non-resident Individual/HUF/AOP/BOI/Artificial juridical person

If recipient is non-resident co-operative society/ firm

If recipient is non-domestic company

Notes:
1.Undersections 192 tax is deductible from salary. The payer shall calculate salary taxable in the hands of recipient. The amount so determined is subject to tax deduction undersections 192. Undersections 192A, tax is deductible on taxable accumulated balance of provident fund. Undersection 195, tax is deductible only if income is taxable in the hands of recipient in India. In any other case, gross payment or credit (without GST, if GST is shown separately) is subject to tax deduction.
2.InCategory B,tax is deductible at the above rates or the rates specified in ADT agreements entered into by the Central Government undersection 90(whichever is lower) [section 2(37A)(iii)].
3.Tax is not deductible undersection 192A,section 193,194,194A, with effect from 1/6/2017194D,194DA,194-I, or194EEif the recipient makes a declaration inForm No. 15G/15Hunder the provisions ofsection 197A.
4.Undersection 197the recipient can apply the Assessing Officer inForm No. 13to get a certificate of lower/no tax deduction. This benefit is, however, not available if tax is deductible undersection 192A,section 194B,194BB,194E,194EE,194F,194IA,194LBA,194LB,194LC,196B,196Cor 196D.
5.Royalty payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern after March 31, 1976, where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to section 115A(1A)to the Indian concern or in respect of computer software referred to in the second proviso to section 115A(1A), to a person resident in India.
6.Not being royalty of the nature referred to above, payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with that policy.
7.Fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with that policy.
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