After the budget 2016-17 proposals the following TDS rates shall be applicable for financial year 2016-17 with effect from 01/06/2016

Nature of Payment	Under Section	Payment Exceeding	TDS Rate
Salary	192	As per IT Slab	as per slab 30% (No PAN)
Premature withdrawal of EPF	192A	50,000 INR	20% (No PAN)
Interest on Securities Interest on Debentures	193	10,000 INR 5,000 INR	10% 10%
Dividend (Unlisted Companies)	194	NA	10%
Interest other then securities by Bank/PO Interest other then securities by others	194A	10,000 INR 5,000 INR	10% 10%
Winnings from Games/Lotteries/Puzzels	194B	10,000 INR	30%
Winings from horse race	194BB	10,000 INR	30%
Contract Payment	194C	1,00,000 INR	1% HUF/Ind 2% Others
Insurance Commission	194D	15,000 INR	5%
Life Insurance Policy	194DA	1,00,000 INR	1% HUF/IND Others: Nil
NSS Deposits	194EE	2,500 INR	10% HUF/IND Others: Nil
Repurchase of Units of Mutual Funds/UTI	194F	NA	20%
Commission on Sale of Lottery Tickets	194G	15,000 INR	5%
Commission on Brokerage	194H	15,000 INR	5%
Rent: Land, Building, Furniture Rent: Plant & Machinery	194I	1,80,000 INR 1,80,000 INR	10% 2%
Transfer of Immovable Property other then agricultural land	194IA	50,00,000 INR	1%
Professional Charges, Technical Charges, Royalty, Non Compete Fees, Payment To Directors	194J	30,000 INR	10%
Compensation on Accusation of Immovable Property	194LA	2,50,000 INR
Interest from Infrastructure Bonds	194LB	NA	5%
Interest from Special purpose Vehicle by business trust to unit holders to -Resident Payee -Non Resident Payee	194LBA	NA	10% 5%
Payment in respect of Units of Fund u/s 115UB	194LBB	NA	10%
Interest to non residents from companies/businesses/trust engaged in certain businesses	194LC	NA	5%

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