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What is the Rate of TDS in India for Financial Year 2013-14? What are the Exemption Limit for Assessment Year 2014-15 (FY 2013-14?

TDS Rates for Financial Year (FY) 2013-14 Assessment Year (A.Y. 2014-15)


Income Tax Act Section Nature of Payment or Credit Cut off Amount Rate %Individual/
Rate % Others

Section 192

TDS on Salary

Resident individual whose total income does not exceed Rs. 500000







Monthly Average Rate






Section 193 TDS on Interest on Debenture 5,000 10 10
Section 194 TDS on Deemed Dividend - 10 10
Section 194A TDS on interest other than on Securities (By Bank) 10,000 10 10
Section 194A TDS on interest other than Securities (By Others) 5,000 10 10
Section 194B TDS on Winning from Lottery/Cross word Puzzle 10,000 30 30
Section 194BB TDS on Winning from Horse Race 5,000 30 30
Section 194C(1) TDS on Labour Contract, AMC, Work Contract, Man Power Consultancy -Single Payment

Aggregate Payment in F.Y









Section 194C(2) TDS on Sub contracts and Advertisement contracts As above 1 2
Section 194D TDS on Insurance Commission 20,000 10 10
Section 194EE TDS on payment of NSS Deposit 2,500 20 NA
Section 194H TDS on commission or brokerage other than insurance Commission 5,000 10 10
Section 194I TDS on Rent -Land and Building, Furniture and Fixtures 1,80,000 10 10
Section 194I


TDS on Rent -Plant and Machinery, Equipments 1,80,000 2 2
Section 194IA TDS on Transfer of Immovable Property (w.e.f. 1.6.2013) 50,00,000 1 1
Section 194J TDS on Professional, Technical Charges, Royalty, Non Compete Fees 30,000 10 10
Section 194(1)(ba) TDS on Remuneration or Commission paid to Director Nil 10 10
Section 194LA TDS on Compensation on Acquisition of Immovable Property 2,00,000 10 10

Note: No surcharge or cess is applicable on payment made to residents other than salary

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