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As we know TDS deduction plays major role on our period compliances services I herewith provide the TDS updated rate chart for FY 2015-16 for your ready reference and circulation among the clients
Hope this will be helpful to you as regular reference material .

Find the below mentioned table giving details of TDS rates applicable:

Section
Nature of Payment
Rate-HUF/Ind
%
Rate-Others
 %
192
Salaries
Average rate
-
193
Interest on Securities     > Rs.10,000
Interest on Debentures   >Rs. 5000/-
10
10
194
Deemed dividend u/s.2(22)(e) Dividends other than listed companies
10
10
194A
Interest other than Interest on Securities :
Bank/Post office  >Rs.10000/-
Others > Rs.5000/-
10
10
194B
Lottery / Cross Word Puzzle  > Rs. 10000/-
30
30
194BB
Winnings from Horse Race > Rs. 5,000/-
30
30
194C

Contracts:
Single   >   Rs. 30,000
Aggregate > Rs. 75,000

1

2
194D
Insurance Commission   > Rs. 20,000
10
10
194DA
(w.e.f. 01/10/2014)
Payment in respect of Life Insurance Policy > Rs. 99,999/-
2
-
194E
Payments to non-resident sportsmen or sports associations
20
20
194EE
Refund of NSS > Rs.2,500/-
20
 -
194F
Repurchase of units by MF/UTI
20
 20
194G
Commission on sale of lottery tickets > Rs.1,000
10
10
194H
Commission or Brokerage  > Rs. 5,000
10
10
194I
Rent of Machinery, Plant or Equipment > Rs. 1,80,000
2%
2%
Land, building (including factory building) or land appurtenant to a building (including factory building) or furniture or fittings > Rs. 1,80,000
10%
10%

194IA
Transfer of immovable  property other then agricultural Land >50 Lakhs
1%
1%
194J
Professional/ Technical charges/Royalty & Non-compete fees /payments to directors > Rs. 30,000
10%
10%
194LA
Compensation on acquisition of immovable property > Rs.2,00,000
10
10
194LB
Interest from an Infrastructure Bond
5
5
194LBA
(w.e.f. 01/10/2014) 
Income in the nature of interest received or receivable from a special purpose vehicle, distributed by a business trust to its unit holders.
Resident Payee
Non Resident Payee


10
5


10
5
194LC
Interest to Non Resident from Indian company/business trusts  engaged in certain business.
5
5
195/196B/196C/196D/ 196E
Payment to non-residents
Rates in force
Thank You.

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