This document provides a TDS rate chart with 18 sections listing different types of payments and the applicable TDS rate cut-off amounts for HUF/IND. The rates range from 1% to 30% and cut-off amounts range from Rs. 1000 to 50 Lacs. Key sections include 194 for interest other than interest on securities (10%), 194C for contractors (1-2%), 194I for rent (10%), and 194J for professional fees and director remuneration (10%).

1. Tds rate Chart
Rate %
Sl. No.
Section
Nature of Payment
CUT OFF
HUF/IND
1
192
Salaries
2
193
Interest on Debentures
3
194
Deemed Dividend
4
194A
4A
194A
5
194B
6
194BB
7
194C(1)
8
194C(2)
9
194D
10
194EE
11
194F
12
194G
13
194H
194I
Average Rate
5000
10
10
-
10
10
10000
10
10
5000
10
10
Lottery / Cross Word Puzzle
10000
30
30
Winning form horse race
5000
30
30
Contractors
30000
1
2
30000
1
2
20000
10
10
2500
20
-
1000
20
20
1000
10
10
5000
10
10
180000
10
10
180000
2
2
50 Lacs
1
1
30000
10
10
Nil
10
10
200000
10
10
Interest other than Interest on
Securities (By Bank)
Interest other than Interest on
Securities (By Others)
Sub-Contractors /
Advertisements
Insurance Commission
Payments out od Deposit under
NSS
Repurchase of units by MF / UTI
Commission on sale of lotter
tickets
Commission or Brokerage
Rent (Land & Building) Furniture
14
Others
& Fittings
Rent (P & M, Equipment)
TDS on transfer of Immovable
15
194 IA
property other than agriculture
land (w.e.f. 01.06.2013)
16
194J
17
194J(1)(ba)
Professional/Technical charges/
Royalty & Non compete fees
Any remuneration or commission
paid to director of the company
(w.e.f. 01.07.2012)
18
194LA
Compensation on acquisition of
immovable property

2. Tds rate Chart