TDS Rate Chart for FY 2014-15 AY 2015-16
| TDS Rate Chart Assessment Year: 2015-2016 Financial Year: 2014-15 |
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| Particulars | Individual / HUF | Domestic Company / Firm | Criteria for deduction | |
| Nature of Payment | Section Code | Rate | Rate | Payment in excess of |
| 1. Salary | 192 | As per prescribed rates applicable to Individual / Women & Senior Citizens | ||
| 2. Interest other than Interest on Securities | 194A | 10 | 10 | Banking Rs. 10,000 p.a. Others Rs. 5,000 p.a. |
| 3. Winning from Lotteries & Puzzles | 194B | 30 | 30 | Rs. 10,000 p.a. |
| 4. Payment to Contractors | 194C | 1 | 2 | Rs. 30,000 per contract of Rs. 75,000 p.a. |
| 4.1 Advertising Contracts | 194C | 1 | 2 | |
| 5. Insurance Commission | 194D | 10 | 10 | Rs. 20,000 p.a. |
| 6. Commission & Brokerage | 194H | 10 | 10 | Rs. 5,000 p.a. |
| 7. Rent – Land & Building | 194I(B) | 10 | 10 | Rs. 1,80,000 p.a. |
| 7.1 Rent – Plant & Machinery | 104I(A) | 10 | 10 | |
| 8. Professional Fees & Technical Services | 194J | 10 | 10 | Rs. 30,000 p.a. |
| 9. Immovable property other than Agriculture Land | 194IA | 1 | 1 | Rs. 50,00,000 |