TDS Rate Finder
Search every provision under Section 393 by nature, section, rate or threshold.
35 provisions
393(1) · Sl. 1(i)
Commission & Brokerage
Resident
Insurance commission / remuneration for soliciting insurance business
Rates in force
Rate
Payer
Any person
Payee
Resident
Threshold
Rs. 20,000 (annual)
Timing
At credit or payment, whichever is earlier
393(1) · Sl. 1(ii)
Commission & Brokerage
Resident
Commission (other than insurance) or brokerage
2%
Rate
Payer
Specified person
Payee
Resident
Threshold
Rs. 20,000 (annual)
Timing
At credit or payment, whichever is earlier
393(1) · Sl. 2(i)
Rent
Resident
Rent paid by person other than specified person (individual/HUF not under audit)
2%
Rate
Payer
Person other than specified person
Payee
Resident
Threshold
Rs. 50,000 per month or part of month
Timing
At credit/payment in the last month of tax year or last month of tenancy
• Tax deducted once a year on the last month of tenancy / tax year.
393(1) · Sl. 2(ii)(a)
Rent
Resident
Rent for use of plant / machinery / equipment
2%
Rate
Payer
Specified person
Payee
Resident
Threshold
Rs. 50,000 per month or part of month
Timing
At credit or payment, whichever is earlier
393(1) · Sl. 2(ii)(b)
Rent
Resident
Rent for land, building, furniture or fittings
10%
Rate
Payer
Specified person
Payee
Resident
Threshold
Rs. 50,000 per month or part of month
Timing
At credit or payment, whichever is earlier
393(1) · Sl. 3(i)
Immovable Property
Resident
Transfer of immovable property (other than agricultural land)
1% of consideration or stamp duty value, whichever higher
Rate
Payer
Any transferee
Payee
Resident transferor
Threshold
Rs. 50,00,000
Timing
At credit or payment, whichever is earlier
• Aggregate of all transferees' payments considered for threshold.
393(1) · Sl. 3(ii)
Immovable Property
Resident
Consideration (not in kind) under joint development agreement (s.67(14))
10%
Rate
Payer
Any person
Payee
Resident
Threshold
Nil
Timing
At credit or payment, whichever is earlier
393(1) · Sl. 3(iii)
Immovable Property
Resident
Compensation on compulsory acquisition of immovable property
10%
Rate
Payer
Any person
Payee
Resident
Threshold
Rs. 5,00,000
Timing
At credit or payment, whichever is earlier
393(1) · Sl. 4(i)
Capital Market
Resident
Income on units of Mutual Fund / specified company units
10%
Rate
Payer
Any person
Payee
Resident
Threshold
Rs. 10,000
Timing
At credit or payment, whichever is earlier
393(1) · Sl. 4(ii)
Capital Market
Resident
Distributed income from a Business Trust to unitholder
10%
Rate
Payer
Any Business Trust
Payee
Resident unitholder
Threshold
Nil
Timing
At credit or payment, whichever is earlier
393(1) · Sl. 5(i)
Interest
Resident
Interest on securities
Rates in force (10%)
Rate
Payer
Any person
Payee
Resident
Threshold
Rs. 10,000
Timing
At credit or payment, whichever is earlier
393(1) · Sl. 5(ii)
Interest
Resident
Interest (other than securities) — senior citizen, paid by bank / co-op bank / post office
Rates in force (10%)
Rate
Payer
Bank / Co-op bank / Post office
Payee
Resident senior citizen
Threshold
Rs. 1,00,000
Timing
At credit or payment, whichever is earlier
393(1) · Sl. 5(ii)
Interest
Resident
Interest (other than securities), paid by bank / co-op bank / post office
Rates in force (10%)
Rate
Payer
Bank / Co-op bank / Post office
Payee
Resident (other than senior citizen)
Threshold
Rs. 50,000
Timing
At credit or payment, whichever is earlier
393(1) · Sl. 5(iii)
Interest
Resident
Interest (other than securities) by specified person (others)
Rates in force (10%)
Rate
Payer
Specified person
Payee
Resident
Threshold
Rs. 10,000
Timing
At credit or payment, whichever is earlier
393(1) · Sl. 6(i)(a)
Contractor / Professional
Resident
Contract payment — contractor is Individual / HUF
1%
Rate
Payer
Any designated person
Payee
Resident individual/HUF contractor
Threshold
Rs. 30,000 single / Rs. 1,00,000 aggregate
Timing
At credit or payment, whichever is earlier
393(1) · Sl. 6(i)(b)
Contractor / Professional
Resident
Contract payment — contractor is other than Individual/HUF
2%
Rate
Payer
Any designated person
Payee
Resident contractor (non-IND/HUF)
Threshold
Rs. 30,000 single / Rs. 1,00,000 aggregate
Timing
At credit or payment, whichever is earlier
393(1) · Sl. 6(ii)
Contractor / Professional
Resident
Contract / professional / commission paid by individual or HUF (not under audit)
2%
Rate
Payer
Individual / HUF (non-specified)
Payee
Resident
Threshold
Rs. 50,00,000
Timing
At credit or payment, whichever is earlier
393(1) · Sl. 6(iii)(a)
Contractor / Professional
Resident
Fees for technical services / royalty on cinematograph / call centre
2%
Rate
Payer
Specified person
Payee
Resident
Threshold
Rs. 50,000
Timing
At credit or payment, whichever is earlier
393(1) · Sl. 6(iii)(b)
Contractor / Professional
Resident
Fees for professional services / royalty / non-compete (others)
10%
Rate
Payer
Specified person
Payee
Resident
Threshold
Rs. 50,000
Timing
At credit or payment, whichever is earlier
393(1) · Sl. 6(iii)(c)
Contractor / Professional
Resident
Director's remuneration / sitting fees (not salary)
10%
Rate
Payer
Company
Payee
Resident director
Threshold
Nil
Timing
At credit or payment, whichever is earlier
393(1) · Sl. 7
Dividend
Resident
Dividend (including preference share dividend)
10%
Rate
Payer
Any domestic company
Payee
Resident shareholder
Threshold
Nil
Timing
Before making distribution / payment
393(1) · Sl. 8(i)
Other Payments
Resident
Sum under a life insurance policy (taxable portion)
2% on income comprised
Rate
Payer
Any person
Payee
Resident
Threshold
Rs. 1,00,000
Timing
At payment
393(1) · Sl. 8(ii)
Other Payments
Resident
Purchase of goods (buyer's TDS)
0.1%
Rate
Payer
Buyer
Payee
Resident seller
Threshold
Rs. 50,00,000 (TDS only on excess)
Timing
At credit or payment, whichever is earlier
• Does not apply if TDS/TCS is deductible under another provision.
393(1) · Sl. 8(iv)
Other Payments
Resident
Benefit or perquisite from business / profession
10%
Rate
Payer
Specified person
Payee
Resident
Threshold
Rs. 20,000
Timing
Before providing the benefit
393(1) · Sl. 8(v)
Other Payments
Resident
E-commerce sale of goods / services via operator's platform
0.1%
Rate
Payer
E-commerce operator
Payee
Resident e-commerce participant
Threshold
Nil
Timing
At credit or payment, whichever is earlier
393(1) · Sl. 8(vi)
Other Payments
Resident
Transfer of virtual digital asset (crypto / VDA)
1%
Rate
Payer
Any person
Payee
Resident
Threshold
Nil
Timing
At credit or payment, whichever is earlier
393(3) · Sl. 5
Cash Withdrawal
Resident
Cash withdrawal from bank / co-op bank / post office
2%
Rate
Payer
Bank / Co-op bank / Post office
Payee
Resident recipient
Threshold
Rs. 1 Crore (Rs. 3 Crore for co-op society)
Timing
At payment
393(3) · Sl. 7
Other Payments
Resident
Salary, remuneration, bonus, commission or interest paid by firm to partner
10%
Rate
Payer
Firm
Payee
Resident partner
Threshold
Rs. 20,000
Timing
At credit or payment, whichever is earlier
393(2) · Sl. 1
Non-Resident
Non-Resident
Income of non-resident sportsperson / entertainer / sports association
20%
Rate
Payer
Any person
Payee
Non-resident sportsperson/entertainer (non-citizen) or sports body
Threshold
Nil
Timing
At credit or payment, whichever is earlier
393(2) · Sl. 2
Non-Resident
Non-Resident
Interest on foreign currency loan / long-term infra bond (pre-1.7.2023)
5%
Rate
Payer
Indian company / business trust
Payee
Non-resident / foreign company
Threshold
Nil
Timing
At credit or payment, whichever is earlier
393(2) · Sl. 4(a)
Non-Resident
Non-Resident
Interest on long-term / RDB listed on IFSC exchange (issued 1.4.2020–30.6.2023)
4%
Rate
Payer
Indian company / business trust
Payee
Non-resident / foreign company
Threshold
Nil
Timing
At credit or payment, whichever is earlier
393(2) · Sl. 4(b)
Non-Resident
Non-Resident
Interest on long-term / RDB on IFSC (issued on or after 1.7.2023)
9%
Rate
Payer
Indian company / business trust
Payee
Non-resident / foreign company
Threshold
Nil
Timing
At credit or payment, whichever is earlier
393(2) · Sl. 13
Non-Resident
Non-Resident
Interest / dividend on bonds or GDRs (s.209)
10%
Rate
Payer
Any person
Payee
Non-resident
Threshold
Nil
Timing
At credit or payment, whichever is earlier
393(2) · Sl. 14
Non-Resident
Non-Resident
Long-term capital gains on transfer of bonds / GDRs
12.5%
Rate
Payer
Any person
Payee
Non-resident
Threshold
Nil
Timing
At credit or payment, whichever is earlier
393(2) · Sl. 17
Non-Resident
Non-Resident
Any other interest / sum chargeable (not salary)
Rates in force
Rate
Payer
Any person
Payee
Non-resident / foreign company
Threshold
Nil
Timing
At credit or payment, whichever is earlier
• Default rate typically 20%+ depending on nature; verify with applicable Finance Act / DTAA.