{"id":6126,"date":"2024-05-07T10:15:39","date_gmt":"2024-05-07T04:45:39","guid":{"rendered":"https:\/\/razorpay.com\/blog\/?p=6126"},"modified":"2024-05-14T13:55:18","modified_gmt":"2024-05-14T08:25:18","slug":"tds-rate-chart","status":"publish","type":"post","link":"https:\/\/razorpay.com\/blog\/business-banking\/tds-rate-chart\/","title":{"rendered":"Latest TDS Rate Chart for FY 2024-25 (AY 2025-26)"},"content":{"rendered":"

TDS (Tax Deducted at Source) is a type of tax introduced by the Income Tax Department of India to minimise tax evasion. It is applicable on various payments ranging from contractor payments, salary, commission and more.\u00a0<\/span><\/p>\n

The TDS<\/a> rates are predecided by the Government under the Income Tax Act.<\/span><\/p>\n

In this blog, we share the Latest TDS rate chart for the Financial Year 2024-25 and Assessment Year 2025-26 to help you calculate and pay TDS<\/a> error-free.<\/p>\n

TDS Rate Chart for FY 2024-25<\/strong><\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Section<\/strong><\/td>\nNature of Payment\u00a0<\/strong><\/td>\nThreshold Limit (Rs.)\u00a0<\/strong><\/td>\nIndividual \/ HUF TDS Rates (%)<\/strong><\/td>\nOthers<\/strong>
\nTDS Rate (%)<\/strong><\/td>\n<\/tr>\n
192<\/td>\nSalaries<\/td>\nRs. 2,50,000<\/td>\nSlab Rates<\/td>\nSlab Rates<\/td>\n<\/tr>\n
192A<\/td>\nPremature EPF withdrawal*<\/td>\nRs. 50,000<\/td>\n10%<\/td>\n10%<\/td>\n<\/tr>\n
193<\/td>\n– TDS on interest on securities***<\/td>\nRs. 10,000<\/td>\n10%<\/td>\n10%<\/td>\n<\/tr>\n
194<\/td>\nPayment of dividend<\/td>\nRs. 5,000<\/td>\n10%<\/td>\n10%<\/td>\n<\/tr>\n
194A<\/td>\nInterest issued by banks or post offices on deposits<\/td>\nRs. 40,000
\nRs. 50,000 (For senior citizens)<\/td>\n		10%<\/td>\n10%<\/td>\n<\/tr>\n
194A<\/td>\nInterest by others apart from on securities<\/td>\nRs. 5,000<\/td>\n10%<\/td>\n10%<\/td>\n<\/tr>\n
194B<\/td>\nAmounts that someone has won through lotteries, puzzles, or games<\/td>\nAggregate of Rs. 10,000**<\/td>\n30%<\/td>\n30%<\/td>\n<\/tr>\n
194BB<\/td>\nAmounts that someone has won from horse races<\/td>\nRs. 10,000<\/td>\n30%<\/td>\n30%<\/td>\n<\/tr>\n
194C<\/td>\nPayments to contractor or sub-contractor \u2013 Single Payments<\/td>\nRs. 30,000<\/td>\n1%<\/td>\n2%<\/td>\n<\/tr>\n
194C<\/td>\nPayments to contractor\/sub-contractor \u2013 Aggregate Payments<\/td>\nRs. 1,00,000<\/td>\n1%<\/td>\n2%<\/td>\n<\/tr>\n
194D<\/td>\nPayment of insurance commission to domestic companies<\/td>\nRs. 15,000<\/td>\nNA<\/td>\n10%<\/td>\n<\/tr>\n
194D<\/td>\nPayment of insurance commission to companies other than domestic ones<\/td>\nRs. 15,000<\/td>\n5%<\/td>\nNA<\/td>\n<\/tr>\n
194DA<\/td>\nMaturity of Life Insurance Policy<\/td>\nRs. 1,00,000<\/td>\n5%<\/td>\n5%<\/td>\n<\/tr>\n
194EE<\/td>\nPayment of an amount standing to the credit of an individual under NSS (National Savings Scheme)<\/td>\nRs. 2500<\/td>\n10%<\/td>\n10%<\/td>\n<\/tr>\n
194F<\/td>\nPayment of repurchase of unit by UTI (Unit Trust of India) or any mutual fund<\/td>\nNo Limit<\/td>\n20%<\/td>\n20%<\/td>\n<\/tr>\n
194G<\/td>\nPayments or commission on sale of lottery tickets<\/td>\nRs. 15,000<\/td>\n5%<\/td>\n5%<\/td>\n<\/tr>\n
194H<\/td>\nCommission or brokerage<\/td>\nRs. 15,000<\/td>\n5%<\/td>\n5%<\/td>\n<\/tr>\n
194I<\/td>\nRent of land, building, or furniture<\/td>\nRs. 2,40,000<\/td>\n10%<\/td>\n10%<\/td>\n<\/tr>\n
194I<\/td>\nRent of plant and machinery<\/td>\nRs. 2,40,000<\/td>\n2%<\/td>\n2%<\/td>\n<\/tr>\n
194IA<\/td>\nPayment for transfer of immovable property other than agricultural land<\/td>\nRs. 50,00,000<\/td>\n1%<\/td>\n1%<\/td>\n<\/tr>\n
194IB<\/td>\nRent payment that is made by an individual or HUF not covered under payment 194I<\/td>\nRs. 50,000 (per month)<\/td>\n5%<\/td>\nNA<\/td>\n<\/tr>\n
194IC<\/td>\nPayment that are made under Joint Development Agreement (JDA) to Individual\/HUF<\/td>\nNo Limit<\/td>\n10%<\/td>\n10%<\/td>\n<\/tr>\n
194J<\/td>\nFees paid for professional services<\/td>\nRs. 30,000<\/td>\n10%<\/td>\n10%<\/td>\n<\/tr>\n
194J<\/td>\nAmount paid for technical services<\/td>\nRs. 30,000<\/td>\n2%<\/td>\n2%<\/td>\n<\/tr>\n
194J<\/td>\nAmounts paid as royalty for sale\/distribution\/exhibition of cinematographic films<\/td>\nRs. 30,000<\/td>\n2%<\/td>\n2%<\/td>\n<\/tr>\n
194K<\/td>\nPayment of income for units of a mutual fund, for example- dividends<\/td>\nRs. 5,000<\/td>\n10%<\/td>\n10%<\/td>\n<\/tr>\n
194LA<\/td>\nPayment made for compensation for acquiring certain immovable property<\/td>\nRs. 2,50,000<\/td>\n10%<\/td>\n10%<\/td>\n<\/tr>\n
194LB<\/td>\nPayment of interest on infrastructure\u00a0 bonds to Non-Resident Indians<\/td>\nNA<\/td>\n5%<\/td>\n5%<\/td>\n<\/tr>\n
194LBA(1)<\/td>\nCertain income distributed by a business trust among its unit holder<\/td>\nNA<\/td>\n10%<\/td>\n10%<\/td>\n<\/tr>\n
194LD<\/td>\nPayment of interest on rupee-denominated bonds, municipal debt security, and government securities<\/td>\nNA<\/td>\n5%<\/td>\n5%<\/td>\n<\/tr>\n
194M<\/td>\nAmounts paid for contract, brokerage, commission or professional fee (other than 194C, 194H, 194J)<\/td>\nRs. 50,00,000<\/td>\n5%<\/td>\n5%<\/td>\n<\/tr>\n
194N<\/td>\nIn case cash withdrawal over a certain amount takes place from the bank, and ITR is filed<\/td>\nRs. 1,00,00,000<\/td>\n2%<\/td>\n2%<\/td>\n<\/tr>\n
194N<\/td>\nIn case cash withdrawal takes place from a bank and one does not file ITR<\/td>\nRs. 20,00,000<\/td>\n2%<\/td>\n2%<\/td>\n<\/tr>\n
194O<\/td>\nAmount paid for the sale of products\/services by e-commerce service providers via their digital platform<\/td>\nRs. 5,00,000<\/td>\n1%<\/td>\n1%<\/td>\n<\/tr>\n
194Q<\/td>\nPayments made for the purchase of goods<\/td>\nRs. 50,00,000<\/td>\n0.10%<\/td>\n0.10%<\/td>\n<\/tr>\n
194S<\/td>\nTDS on the payment of any crypto or other virtual asset<\/td>\nNA<\/td>\n1%<\/td>\n1%<\/td>\n<\/tr>\n
206AA<\/td>\nTDS for non-availability of PAN<\/td>\nNA<\/td>\nAt a rate higher of<\/p>\n
    \n
  1. Specified rate as per the act<\/li>\n
  2. 20%<\/li>\n
  3. Rate in force<\/li>\n<\/ol>\n<\/td>\n
20%<\/td>\n<\/tr>\n
206AB<\/td>\nTDS on non-filers of Income tax return<\/td>\nNA<\/td>\nRate higher of:<\/p>\n
    \n
  1. 5%<\/li>\n
  2. Twice the mentioned rate in provision<\/li>\n
  3. Rate in force<\/li>\n<\/ol>\n<\/td>\n
<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

*Applicable TDS rate for EPF withdrawals without a PAN number is now 20%, from the previous 30%<\/p>\n

** Essentially means there is no limit<\/p>\n

*** From FY 2023-24, interest on debentures issued by listed companies is also included<\/p>\n

TDS Rates Applicable for Resident of India
\n(Not a Company) for FY 2024-25<\/strong><\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Particulars<\/b><\/td>\nTDS<\/b><\/td>\n<\/tr>\n
Section 192<\/span>: Salary payment<\/span><\/p>\n

Section 192A: <\/span>Premature withdrawal from EPF<\/span><\/td>\n

Normal Slab Rate<\/span><\/a>\u00a0\u00a0<\/span><\/p>\n

10%\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/span><\/td>\n<\/tr>\n

Section 193: Interest on securities.\u00a0\u00a0<\/span><\/p>\n

a)\u00a0 any Central or State security<\/span><\/p>\n

b) any debentures or securities for money issued by any local authority or a corporation established by a Central, State or Provincial Act;\u00a0\u00a0<\/span><\/p>\n

c) any debentures (listed on a recognised stock exchange) issued by a company where such debentures are ;\u00a0\u00a0<\/span><\/p>\n

d) interest on any other security<\/span><\/td>\n

10%\u00a0\u00a0<\/span><\/p>\n

10%\u00a0\u00a0<\/span><\/p>\n

10%\u00a0\u00a0<\/span><\/p>\n

10%<\/span><\/td>\n<\/tr>\n

Section 194:<\/span> Payment of any dividend<\/span><\/td>\n10%<\/span><\/td>\n<\/tr>\n
Section 194A<\/span>: Income in the form of interest (other than interest on securities).<\/span><\/td>\n10%<\/span><\/td>\n<\/tr>\n
Section 194B<\/span>: Income by way of lottery winnings, card games, crossword puzzles, and other games of any type<\/span><\/td>\n30%<\/span><\/td>\n<\/tr>\n
Section 194BB:\u00a0 Income by way of horse race winnings<\/span><\/td>\n30%<\/span><\/td>\n<\/tr>\n
Section 194C<\/span>: Payment to contractor\/sub-contractor.\u00a0\u00a0<\/span><\/p>\n

a) \u00a0 Individuals\/<\/span>HUF<\/span>\u00a0\u00a0<\/span><\/p>\n

b) \u00a0 Others<\/span><\/td>\n

1%\u00a0\u00a0<\/span>2%<\/span><\/td>\n<\/tr>\n
Section 194D<\/span>: Insurance commission<\/span><\/td>\n5%<\/span><\/td>\n<\/tr>\n
Section 194DA<\/span>: Payment of any sum in respect of a life insurance policy.w.e.f. 1st September 2019, the insurer shall deduct tax (TDS) on the income portion comprised in the insurance pay-out.<\/span><\/td>\n5%\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/span><\/td>\n<\/tr>\n

Section 194EE: Payment of amount standing to the credit of a person under National Savings Scheme (NSS)<\/span><\/td>\n10%<\/span><\/td>\n<\/tr>\n
Section 194F: Payment due to repurchase of a unit by Unit Trust of India (UTI) or a Mutual Fund<\/span><\/td>\n20%<\/span><\/td>\n<\/tr>\n
Section 194G: Payments such as commission, etc., on the sale of lottery tickets<\/span><\/td>\n5%\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/span><\/td>\n<\/tr>\n

Section 194H<\/span>: Commission or brokerage<\/span><\/td>\n5%<\/span><\/td>\n<\/tr>\n
Section 194-I<\/span>: Rent on a) Plant and Machinery\u00a0\u00a0<\/span><\/p>\n

b) Land\/building\/furniture\/fitting w.e.f 1st April 2019, tax deduction limit on rent is increased to Rs 2.4 lakhs p.a. from Rs 1.8 lakhs p.a.\u00a0\u00a0<\/span><\/p>\n

\u00a0<\/span><\/td>\n

2%\u00a0\u00a0<\/span>10%<\/span><\/td>\n<\/tr>\n
Section 194-IA<\/span>: Payment in consideration of transfer of certain immovable property other than agricultural land.\u00a0\u00a0<\/span><\/p>\n

Section 194-IB<\/span>: Rent payment by an individual or HUF not covered u\/s. 194I\u00a0\u00a0<\/span><\/p>\n

Section 194-IC<\/span>: Payment under Joint Development Agreements (JDA) to Individual\/HUF<\/span><\/td>\n

1%\u00a0\u00a0<\/span><\/p>\n

5%\u00a0\u00a0<\/span><\/p>\n

10%<\/span><\/td>\n<\/tr>\n

Section 194J<\/span>: Any sum paid by way of:\u00a0\u00a0\u00a0<\/span><\/p>\n

(a) Fee for professional services;\u00a0\u00a0\u00a0<\/span><\/p>\n

(b) Remuneration\/fee\/commission to a director;\u00a0\u00a0<\/span><\/p>\n

(c) For not carrying out any activity in relation to any business;\u00a0\u00a0<\/span><\/p>\n

(d) For not sharing any know-how, patent, copyright etc.\u00a0\u00a0<\/span><\/p>\n

(e) Fee for technical services, and\u00a0\u00a0<\/span><\/p>\n

(f)\u00a0 Royalty towards the sale or distribution, or exhibition of cinematographic films.\u00a0\u00a0<\/span><\/p>\n

(g) Fees for technical services but payee is engaged in the business of operation of call centre<\/span><\/td>\n

10%\u00a0\u00a0<\/span><\/p>\n

10%\u00a0\u00a0<\/span><\/p>\n

10%\u00a0\u00a0<\/span><\/p>\n

10%\u00a0\u00a0<\/span><\/p>\n

2%\u00a0\u00a0<\/span><\/p>\n

2%\u00a0\u00a0<\/span><\/p>\n

2%<\/span><\/td>\n<\/tr>\n

Section 194K<\/span>: Payment of any income for units of a mutual fund as per section 10(23D) or from the administrator or specified company\u00a0<\/span><\/td>\n10%<\/span><\/td>\n<\/tr>\n
Section 194LA: Payment in respect of compensation on acquisition of certain immovable property.<\/span><\/td>\n10%<\/span><\/td>\n<\/tr>\n
Section 194LBA(1): Certain income distributed by a business trust to its unitholder<\/span><\/td>\n10%<\/span><\/td>\n<\/tr>\n
Section 194LBB: Certain income paid in respect of units of an investment fund to a unitholder.<\/span><\/td>\n10%<\/span><\/td>\n<\/tr>\n
Section 194LBC: Income from investment in securitisation fund\u00a0\u00a0<\/span><\/p>\n

(a) Individual and HUF\u00a0\u00a0<\/span><\/p>\n

(b) Others<\/span><\/td>\n

25%\u00a0\u00a0<\/span><\/p>\n

30%<\/span><\/td>\n<\/tr>\n

Section 194M<\/span>: Certain payments by Individual\/HUF (Limit- Rs 50 Lakhs)<\/span><\/td>\n5%<\/span><\/td>\n<\/tr>\n
Section 194N<\/span>: Cash withdrawal exceeding a certain amount (limit- Rs 1 crore).\u00a0\u00a0<\/span><\/p>\n

In case Rs 20 lakh or more is withdrawn by the person not-filing ITR for the last three years, for which the due date of filing ITR has expired, the TDS rates shall be applicable as per below slabs-\u00a0\u00a0<\/span><\/p>\n

For the amount more than Rs.20 lakh but up to Rs. 1 crore, and And for the amount exceeding Rs. 1 crore\u00a0<\/span><\/td>\n

2%\u00a0\u00a0<\/span><\/p>\n

2%\u00a0\u00a0<\/span><\/p>\n

5%<\/span><\/td>\n<\/tr>\n

Section 194O<\/span>: For the sale of goods or provision of services by the e-commerce operator through its digital or electronic facility or platform.<\/span><\/td>\n1%<\/span><\/td>\n<\/tr>\n
Section 194P<\/span>: Tax deduction by specified banks while making payments (pension or interest) to specified senior citizens or age 75 years or more.<\/span><\/td>\nTax on total income as per rates in force<\/span><\/td>\n<\/tr>\n
Section 194Q: Payments to residents for the purchase of goods if the aggregate value of goods exceeds Rs 50 lakhs.(TDS is deductible on value exceeding Rs 50 lakhs)<\/span><\/td>\n0.1%<\/span><\/td>\n<\/tr>\n
Any Other Income<\/span><\/td>\n10%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

TDS Rate Chart for Domestic Company for FY 2024-25<\/strong><\/h2>\n
\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Type of Income<\/th>\nTDS Rate<\/th>\nSection<\/th>\n<\/tr>\n
Salary<\/td>\nSlab Rates (refer to income tax slabs)<\/td>\n192<\/td>\n<\/tr>\n
Premature withdrawal from EPF<\/td>\n10%<\/td>\n192A<\/td>\n<\/tr>\n
Interest on securities (Government, Local Authority, Listed Debentures)<\/td>\n10%<\/td>\n193(a), (b), (c)<\/td>\n<\/tr>\n
Interest on other securities<\/td>\n10%<\/td>\n193(d)<\/td>\n<\/tr>\n
Dividend<\/td>\n10%<\/td>\n194<\/td>\n<\/tr>\n
Interest (other than interest on securities)<\/td>\n10%<\/td>\n194A<\/td>\n<\/tr>\n
Lottery winnings, card games, etc.<\/td>\n30%<\/td>\n194B<\/td>\n<\/tr>\n
Horse race winnings<\/td>\n30%<\/td>\n194BB<\/td>\n<\/tr>\n
Payment to contractor\/sub-contractor (Individuals\/HUF)<\/td>\n1%<\/td>\n194C(a)<\/td>\n<\/tr>\n
Payment to contractor\/sub-contractor (Others)<\/td>\n2%<\/td>\n194C(b)<\/td>\n<\/tr>\n
Insurance commission<\/td>\n10%<\/td>\n194D<\/td>\n<\/tr>\n
Maturity payment of life insurance policy<\/td>\n5%<\/td>\n194DA<\/td>\n<\/tr>\n
Payment under National Savings Scheme (NSS)<\/td>\n10%<\/td>\n194EE<\/td>\n<\/tr>\n
Repurchase of unit by UTI or Mutual Fund<\/td>\n20%<\/td>\n194F<\/td>\n<\/tr>\n
Commission on sale of lottery tickets<\/td>\n5%<\/td>\n194G<\/td>\n<\/tr>\n
Commission or brokerage<\/td>\n5%<\/td>\n194H<\/td>\n<\/tr>\n
Rent on plant and machinery<\/td>\n2%<\/td>\n194-I(a)<\/td>\n<\/tr>\n
Rent on land\/building\/furniture\/fitting<\/td>\n10%<\/td>\n194-I(b)<\/td>\n<\/tr>\n
Sale of immovable property (other than agricultural land)<\/td>\n1%<\/td>\n194-IA<\/td>\n<\/tr>\n
Payment under Joint Development Agreements (JDA) to Individual\/HUF<\/td>\n10%<\/td>\n194-IC<\/td>\n<\/tr>\n
Professional fees, director fees, royalties, etc.<\/td>\n10%<\/td>\n194J(a), (b), (d), (e), (f)<\/td>\n<\/tr>\n
Fees for technical services (except call center)<\/td>\n10%<\/td>\n194J(e)<\/td>\n<\/tr>\n
Fees for technical services (call center)<\/td>\n2%<\/td>\n194J(g)<\/td>\n<\/tr>\n
Income from mutual fund units<\/td>\n10%<\/td>\n194K<\/td>\n<\/tr>\n
Compensation on acquisition of certain immovable property<\/td>\n10%<\/td>\n194LA<\/td>\n<\/tr>\n
Income distributed by a business trust to unitholder<\/td>\n10%<\/td>\n194LBA(1)<\/td>\n<\/tr>\n
Income paid by investment fund to unitholder<\/td>\n10%<\/td>\n194LBB<\/td>\n<\/tr>\n
Income from investment in securitisation fund<\/td>\n10%<\/td>\n194LBC<\/td>\n<\/tr>\n
Certain payments by Individual\/HUF (up to Rs. 50 Lakhs)<\/td>\n5%<\/td>\n194M<\/td>\n<\/tr>\n
Cash withdrawal exceeding Rs. 1 crore (if ITR not filed for 3 years)<\/td>\nVariable (2% for amount exceeding Rs. 20 Lakhs but less than Rs. 1 crore, 5% for amount exceeding Rs. 1 crore)<\/td>\n194N<\/td>\n<\/tr>\n
Sale of goods\/services through e-commerce platform<\/td>\n1%<\/td>\n194O<\/td>\n<\/tr>\n
Purchase of goods exceeding Rs. 50 Lakhs (on amount exceeding Rs. 50 Lakhs)<\/td>\n0.1%<\/td>\n194Q<\/td>\n<\/tr>\n
Any other income<\/td>\n10%<\/td>\n–<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

TDS Rate Chart for Non Domestic Companies for FY 2024-25<\/strong><\/h2>\n

 <\/p>\n

\n
\n
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Type of Income<\/th>\nTDS Rate<\/th>\nSection<\/th>\n<\/tr>\n
Long-Term Capital Gains under Section 112(1)(c)(iii)<\/td>\n20%<\/td>\n195<\/td>\n<\/tr>\n
Long-Term Capital Gains under Section 112A<\/td>\n10%<\/td>\n195<\/td>\n<\/tr>\n
Short-Term Capital Gains under Section 111A<\/td>\n15%<\/td>\n195<\/td>\n<\/tr>\n
Any other Long-Term Capital Gains<\/td>\n20%<\/td>\n195<\/td>\n<\/tr>\n
Interest on Foreign Currency Loans to Government or Indian Companies<\/td>\n20%<\/td>\n195<\/td>\n<\/tr>\n
Royalty for Copyright or Software (Agreements after March 1, 1976)<\/td>\nAs per DTAA or 10% (whichever is lower)<\/td>\n195<\/td>\n<\/tr>\n
Royalty for Industrial Policy (Agreements after March 31, 1961 but before April 1, 1976)<\/td>\n31%<\/td>\n195<\/td>\n<\/tr>\n
Technical Fees for Industrial Policy (Agreements after Feb 29, 1964 but before April 1, 1976)<\/td>\n31%<\/td>\n195<\/td>\n<\/tr>\n
Any Other Income<\/td>\nAs per DTAA or 40% (whichever is lower)<\/td>\n195<\/td>\n<\/tr>\n
Income by way of lottery winnings, card games, crossword puzzles, and other games of any type<\/td>\n30%<\/td>\n194B<\/td>\n<\/tr>\n
Income by way of horse race winnings<\/td>\n30%<\/td>\n194BB<\/td>\n<\/tr>\n
Payment to non-resident sportsman, entertainer (not a citizen of India), or sports association<\/td>\n20%<\/td>\n194E<\/td>\n<\/tr>\n
Payments such as commission on the sale of lottery tickets<\/td>\n5%<\/td>\n194G<\/td>\n<\/tr>\n
Payment in respect of compensation on acquisition of certain immovable property<\/td>\n5%<\/td>\n194LB<\/td>\n<\/tr>\n
Interest income or dividend income distributed by a business trust to its unitholders<\/td>\n5%<\/td>\n194LBA(2)<\/td>\n<\/tr>\n
Rental income paid by a business trust to unitholders<\/td>\n40%<\/td>\n194LBA(3)<\/td>\n<\/tr>\n
Payment of certain income by an investment fund to a unitholder<\/td>\n40%<\/td>\n194LBB<\/td>\n<\/tr>\n
Income from investment in securitisation fund<\/td>\n40%<\/td>\n194LBC<\/td>\n<\/tr>\n
Interest for loan borrowed in foreign currency by an Indian company or business trust (except for long-term bonds listed in IFSC)<\/td>\n4%<\/td>\n194LC<\/td>\n<\/tr>\n
Interest on rupee-denominated bond to Foreign Institutional Investors or Qualified Foreign Investor<\/td>\n5%<\/td>\n194LD<\/td>\n<\/tr>\n
Income (including LTCG) from units of an offshore fund<\/td>\n10%<\/td>\n196B<\/td>\n<\/tr>\n
Income (including LTCG) from foreign currency bonds or GDR of an Indian company<\/td>\n10%<\/td>\n196C<\/td>\n<\/tr>\n
Income (excluding dividend and capital gain) from Foreign Institutional Investors<\/td>\n20%<\/td>\n196D<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

Notes:<\/strong><\/p>\n