TDS Rates Chart AY 2022-23 or FY 2021-22

TDS Rates Chart AY 2022-23 or FY 2021-22 What is the TDS Rates Applicable for FY 2021-22. Is there any change due to COVID like the rates were reduce…

CA Deepak Gupta

Jun 10, 2021

Last update on Jun 10, 2021

TDS Rates Chart AY 2022-23 or FY 2021-22 What is the TDS Rates Applicable for FY 2021-22. Is there any change due to COVID like the rates were reduced by 25% last year? Below is TDS Rates Chart AY 2022-23 or FY 2021-22. Hope you will find the same useful.

Section	For Payment of	Threshold limit	TDS Rate %
192	Salary Income	Income Tax Slab	Slab rates
192 A	EPF – Premature withdrawal	Rs 50,000	10% If no Pan, TDS @ 30%
193	Interest on Securites	Rs. 10,000	10%
193	Interest on Debentures	Rs 5,000	10%
194	Dividend (Dividend other than listed companies)	Rs 5,000	10% (No TDS on Div Payouts by REITs / InvITs)
194 A	Interest other than on securities by banks / post office	Rs. 40,000 (Rs 50,000 for Senior Citizens)	10%
194 A	Interest other than on securities by others	Rs. 5,000	10%
194 B	Winnings from Lotteries / Puzzle / Game	Rs. 10,000	30%
194 BB	Winnings from Horse Race	Rs. 10,000	30%
194 D	Payment of Insurance Commission (Form 15G/H can be submitted)	Rs. 15,000	5% (Individuals) 10% (Companies)
194DA	Payment in respect of Life Insurance Policy	Rs 1,00,000	5%
194E	Payment to non-resident sportsmen / sports association	–	20%
194 EE	Payment of NSS Deposits	Rs 2,500	10%
194 G	Commission on Sale of Lottery tickets	Rs 15,000	5%
194 H	Commission or Brokerage	Rs 15,000	5%
194 I	Rent of Land, Building or Furniture	Rs. 2,40,000	10%
194I	Rent of Plant & Machinery	Rs. 2,40,000	2%
194 IB	Rent (Tenant has to deduct TDS) (Individuals who are not liable to Tax Audit)	Rs 50,000 (per month)	5%
194 IA	Transfer of Immovable Property , other than Agricultural land	Rs. 50 lakhs	1%
194IC	Payment of monetary consideration under Joint Development Agreements	–	10%
194J	Fees for professional or technical services	Rs 30,000	2% (or) 10%
194LA	Payment of compensation on acquisition of certain immovable property	Rs 2,50,000	10%
194 LB	Interest from Infrastructure Bond to NRI	NA	5%
194 LD	Interest on certain bonds and govt. Securities	NA	5%
194N	Cash withdrawal during the previous year from one or more account maintained by a person with a banking company, co-operative society engaged in business of banking or a post office:	> Rs 1cr	2%
194Q	Purchase of goods (applicable w.e.f 01.07.2021)	Rs 50 lakh	0.10%
206AB	TDS on non-filers of ITR at higher rates (applicable w.e.f 01.07.2021)	–	5% or Twice the rates in force
194P	TDS on Senior Citizen above 75 Years (No ITR filing cases)	–	Slab Rates

About Author

CA Deepak Gupta

Co Founder

CA Deepak Gupta,is Co-founder of Studycafe. He is Microsoft Office Specialist and Corporate Trainer of AI Tools, Microsoft Excel. He is Finance Influencer having more than 250K followers on Social Media. CA Deepak Gupta, is Having more than 14 plus years of experience, and he has Worked with best brands Like, Hero, Wipro, Ericsson before Starting Studycafe. He has Trained more than 20000 Persons in Microsoft Excel, PowerPoint, Power BI, Google Sheet, Google Forms and Other Tools.