TDS RATE CHART AS PER INCOME TAX ACT FOR THE F.Y 2020-21, A.Y 2021-22
|
Items |
Limit |
TDS Rate |
|
Interest |
5000 |
7.50% |
|
Bank FD, Post Office Interest |
40000 |
7.50% |
|
Lottery Winning |
10000 |
30% |
|
Contract Payment to Individual /HUF |
30000 |
0.75% |
|
Contract Payment to Company/Firm |
30000 |
1.50% |
|
Commission & Brokerage, Insurance Commission |
15000 |
3.75% |
|
Rent Of Land Building |
240000 |
7.50% |
|
Rent of Plant Machinery |
240000 |
1.50% |
|
Purchase of Immovable Property |
5000000 |
0.75% |
|
30000 |
7.50% |
|
|
Technical Fee |
30000 |
1.50% |
|
Pre Mature Withdrawal from EPF |
50000 |
10% |
|
Dividend |
5000 |
7.50% |
|
Maturity of Life Insurance Policy |
100000 |
3.75% |
|
Rent by Individual /HUF (Per Month) |
50000 |
3.75% |
|
Payment Under Joint Development Agreement |
__ |
7.50% |
|
Payment to Call Center Operator |
30000 |
1.50% |
|
Withdrawal of Cash from Bank |
1 Crore |
2% |
|
Withdrawal of Cash from Bank (Non-ITR Filler) |
20 Lac |
2% |
|
Payment Of Royalty/TechnicaI Fee to NRI |
__ |
10% |
|
Short Term Capital Gain to NRI |
__ |
15% |
|
Long Term Capital Gain to NRI |
__ |
20% |
