09 April 2018
Please google it, you get it in tabular form presented nicely, any way giving below: RATE OF TAX DEDUCTION AT SOURCE FY 2018-19 1. 192 Salary- *At the rates applicable to particular slab of income including applicable surcharge and Health & education cess. 2. 192A - Payment of accumulated balance due to an employee by RPF > 50,000 10.00% 3. 193 - Interest on Securities > 2,500 10.00% 4. 194–A- Other Interest > 5,000 10.00% 5. 194–B-Winning from Lotteries>10,000 30.00% 6. 194-BB- Winnings from Horse races>10,000 30.00% 7.194–C - Payment to Contractors / Sub–Contractors every Single Transaction = 30,000 all transaction after Aggregate= 1,00,000 @2.00% for payees other than Ind., HUF, BOI, AOP. otherwise 1.00% 8. 194–D- Insurance Commission- >15,000 5.00% 9. 194–DA-Payment in respect of Life Insurance Policy >1,00,000 1.00% 10. 194–E-Income arising to a Non–Citizen,Non–Resident Entertainer or Sportsmen 20.00% 11. 194-EE-Payment in respect of deposits under NSS > 2,500 10.00% 12. 194-G- Commission etc. on the sale of lottery tickets >15,000 5.00% 13. 194–H Commission/Brokerage > 15,000 5.00% 14. 194–I- Rent of machinery, plant or equipment >1,80,000 2.00% 15. 194–I- Rent of land, building, or Furniture >1,80,000 10.00% 16. 194–IA- Payment on transfer of certain immovable property other than agricultural land > 50,00,000 1.00% 17. 194-IB - Payment of Rent by Individuals/HUF (other than covered by Section 44AB) > 50,000 p.m. 5.00% 18. 194- IC - Payment under Specified Agreement for Joint Development to Individual, HUF,BOI and AOP 10.00% 19. 194–J-Professional Fees > 30,000 10.0% 20. 194–LA - Compensation or Consideration for Compulsory Acquisition of Immovable Property(other than agricultural land) >2,50,000 1.00% 21. 194–LC Interest Income paid to Non–Residents by Specified Companies or Business Trust 5.00%