TDS Rate Chart for F.Y. 2020-21 (A.Y: 2021-22) //

TDS Rate Chart for F.Y. 2020-21 (A.Y: 2021-22) // #currentaffairsandbusiness


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#tdsreturn #tdsrefund #tds

Topic

194 LBA : Distribution of rental income to until holders
Other the company
Company
Rs.2,50,000 Resident TDS rate (10%)
Non Resident TDS Rates (10%)

194 LBB : Income in respect of units of investment fund
Other than Company
Company
Rs.2,50,000 Resident TDS rate (10%)
Non Resident TDS Rates (10%)

194 LBC : Income in respect of investment in securitisetion fund
Individual/HUF
Company
Other person
Rs.2,50,000 Resident TDS rate (10%)
Non Resident TDS Rates (1
0%)

194 LC : Income by way of interest by an Indian specified company to non-resident/foreign company on foreign currency approved loans /long term infrastructure from outside India
Rs.2,50,000 Resident TDS rate (30%)
Non Resident TDS Rates (5%)

194 LC : Income by way of interest by an Indian specified company on rupees denominated bond /any long-term bonds from outside India which is listed only on a recognised stock exchange located in any international financial Services centre
Rs.2,50,000 Resident TDS rate (30%)
Non Resident TDS Rates (4%)

194 LD : Interest on certain bonds from Gov.securities
Rs.2,50,000 Resident TDS rate (30%)
Non Resident TDS Rates (5%)

194 M : Certain Payment by Individual/HUF
Rs.50 lakh Resident TDS rate (5%)
Non Resident TDS Rates (5%)

194 N : Payment of certain amount in cash
Rs.1 crore Resident TDS rate (2%)
Non Resident TDS Rates (2%)


194 N : 20 lakh- 1 crore Resident TDS rate (0%) Non Resident TDS Rates (2%)
Above 1crore Non Resident TDS Rates (5%)


194 O : For the sale of goods or provision of services by the e-commerce operator through its digital or electronic facility or platforms (1%)

194 P : Tax Deduction by specified bank while making Payment (personal or interest) to specified senior citizens or age 75 years or more-- tax on total income as per rates in force

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