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Rate OF TDS

TDS / TCS RATES FOR F.Y.2024-25

Section Nature of Payment Threshold Limit of Payment Rates

Basic Exemption Limit

For Old regime For New regime

192 Income from Salary Super Senior Citizen (80 Years or more) Rs. 5,00,000 Rs. 3,00,000 Average rate of Tax + Health & Education Cess (Surcharge if Salary > 50 Lacs) TDS as per Tax Regime selected by employee. If not selected, TDS deduction as per New Regime.

Senior Citizen (60 Years or more) Rs. 3,00,000 Rs. 3,00,000

Others Rs. 2,50,000 Rs. 3,00,000

192A Premature Withdrawal from EPF Rs. 50,000 PAN available : 10%
PAN Not available : 20%

193 Interest on Securities (including Listed Debentures) Rs. 5,000
(Rs. 10,000 on 8% Savings (Taxable) Bonds, 2003) 10%

194 Dividend Rs. 5,000 10%

194A Interest (Other than on Securities) by a Banking Company/ Post Office Senior citizen : Rs. 50,000 p.a. Others : Rs. 40,000 p.a. 10%

194A Interest (Other than on Securities) by others Rs. 5,000 p.a. 10%

194B Winning from Lotteries & Cross Word Puzzles, Card games and other games on any sort (Other than winning from online Games) Rs. 10,000 p.a. 30%

194BA Winning From Online Games No Limit 30%

194BB Winnings from horse races Rs. 10,000 p.a. 30%

194C Payment to contractor/sub-contractor Rs.30,000 Single Transaction (or) Individual/HUF : 1%
Others : 2%

Rs. 1,00,000 Aggregate of transactions

194D Insurance Commision Rs. 15,000 Other than Company : 5%
(Reduced rate of 2% shall be wef 1.4.25 onwards)

Domestic Company:10%