HomeVedantSri Varanasi ArticleTDS Rate List 2022-23
(Last Updated On: August 1, 2022)

TDS Rate List 2022-23

In this post, we are going to learn about what is TDS Rate List 2022-23. TDs full form is tax deducted at the source. So there are given list below about TDs rate list. This is the updated TDs rate list of the government of India. Moreover, you can understand the first column about the section on TDs. There are various sections described in this list which is including a text-deducted section.

TDS Rate List 2022-23 1
TDS Rate List 2022-23 2

Also, The second column is about the payment methods. Basically, Which is defined clearly for what purposes businesses deduct TDs. There is a third column in this list which is described the threshold limit of payment on which TDs deducted. And the last fourth column is about the TDs tax rate on related payments.

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TDS Rate Chart for FY 2022-23

SectionPayment ForThreshold limitTDS Rate %
192Salary IncomeRs 2,50,000Slab rates
192 AEPF – Premature withdrawalRs 50,00010%
193Interest in Govt SecuritiesRs. 10,00010%
194DividendRs 5,00010%
194 AInterest by banks/post offices other than on securitiesRS. 40000, (Rs 50,000 for Senior Citizens)10%
194 AInterest by others other than in securitiesRs. 5,00010%
194 BWinnings from Lotteries / Puzzle / GameRs. 10,00030%
194 BBWinnings from Horse RaceRs. 10,00030%
194CContractRs 30,000 (Single Transaction) Rs 1,00,000 (Aggregate of Transactions)1% (Individuals/HUF) 2% (Others)
194 DPayment of Insurance CommissionRs. 15,0005% (10% in the case of domestic companies)
194DAMaturity of Life Insurance PolicyRs 1,00,0005%
194EPayment to non-resident sportsmen/sports associationRs 020% + Cess
194 GCommission on Sale of Lottery ticketsRs 15,0005%
194 HCommission or BrokerageRs 15,0005%
194 IRent of Land, Building, or FurnitureRs. 2,40,00010%
194 IRent of Plant & MachineryRs. 2,40,0002%
194 IATransfer of Immovable Property, other than Agricultural landRs. 50 lakhs1%
194 IBOther RentRs 50,000 (per month)5%
194ICPayment of monetary consideration under Joint Development AgreementsRs 010%
194JFees for professional or technical servicesRs 30,000 (Rs 0 in case of Directors)2% (Technical services or call centers), 10% (Professional services)
194KIncome in respect of units (UTI/MF)Rs 5,00010%
194LAPayment of compensation on acquisition of certain immovable propertyRs 2,50,00010%
194 LBInterest from Infrastructure Bond to NRINA10%
194 LDInterest on Rupee denominated bonds, municipal debt security, also govt. SecuritiesNA5%
194MContract, commission, brokerage, or professional fee (other than 194C, 194H, or 194J)50 Lakh5%
194NCash withdrawal from bank and ITR filed Rs 1cr2%
194NCash withdrawal from bank and ITR not filed Rs 20 Lakh2%
194NCash withdrawal from bank and ITR not filed Rs 1cr5%
194OE-commerce saleRs 5 lakh1%
194PTDS on Senior Citizen above 75 Years (No ITR filing cases)Rs 3 lakhSlab Rates
194QPurchase of goodsRs 50 lakh0.10%
194RBenefits or perquisites arising from business or professionRs 20,00010%
194STDS on payment for Virtual Digital Assets or cryptocurrency (w.e.f. 01.07.2022)1%
206AATDS rate in case of Non-availability of PANHigher ofTwice the rate or rate in force

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