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IMPORTANT TDS SECTIONS LATEST RATES Section Description Normal Rate New Rate SectionDescriptionCutoffNormal RateNew RateRent-L&B,Fur10%7.50%Rent -P&M2%1.50%Professional Service10%7.50%Technical Service2%1.50%194J(1)(b)(a)Payment to directors other than salary010%7.50%194HCommission15000 p.a5%3.75%194AInterest on Loan5000 p.a10%10%194AInterest on RD/FD40000 p.a10%10%1% Individual /HUF 0.75% Inividual/HUF2% Company/Partnership 1.5% Company/Partnership240000 p.a30000 p.a30000 One Time or 100000 Annual194CPayment to Contractors194I194J Rate194-IAPurchase of Immovable property50000001%0.75%194-IBPersonal Rent Paid50000 p.m5%3.75%194MPayment to resident contractors and professionals50 Lac 5%3.75%194OTDS Deducted by E commerce Operators50 Lac 1%0.75%194KTDS on Income From Mutual Fund Units500010%7.5%192AWithdrawal of Pf before 5 Years5000010%No changes194NTDS on cash withdrawals > 1 Cr 1 Crore2%No changes194NTDS on cash withdrawals > 20 lacs (From 1 Jul 2020)20 Lacs5%No changes194DInsurance Commission150005% for Individual and 10% For Company3.75% for Individual and 10% For Company OTHER TDS SECTIONS TDS RATES Section Description Cutoff Normal Rate New Rate194

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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 10 years. He also provides Accounts Tax GST Training in Delhi and Pune.