Handbook on Tax Deduction at Source

TDS Rates for FY 2019-20TDS Rates for FY 2020-21Tax Calendar for Financial Year 2020-2021Chapter 1: Collection and Recovery of Tax — IntroductionChapter 2: Section 192 — TDS on SalaryChapter 3: Section 192A — Payment of accumulated balance to employeesChapter 4: Section 193 — TDS from Interest on SecuritiesChapter 5: Section 194 — TDS from DividendsChapter 6: Section 194A — TDS from Interest other than Interest on SecuritiesChapter 7: Section 194B — TDS from Winnings from Lottery or Crossword PuzzleChapter 8: Section 194BB — TDS from Winnings from Horse RacesChapter 9: Section 194C — TDS from Payments to ContractorsChapter 10: Section 194D — TDS on Insurance CommissionChapter 11: Section 194DA — TDS from Payment in Respect of Life Insurance PolicyChapter 12: Section 194E — TDS from payments to Non-resident Sportsmen or Sports AssociationsChapter 13: Section 194EE — TDS from Payments in Respect of Deposits under National Savings Scheme etc.Chapter 14: Section 194F — TDS from Payment on account of repurchase of units by Mutual Fund or Unit Trust of IndiaChapter 15: Section 194G — TDS on Commission etc. on sale of lottery ticketsChapter 16: Section 194H — TDS on Commission and BrokerageChapter 17: Section 194-I — TDS from Rent Chapter 18: Section 194-IA — TDS on Payment on Transfer of certain Immovable Property (other than agricultural land)Chapter 19: Section 194-IB — TDS on Payment of rent by Certain Individuals or Hindu Undivided Family Chapter 20: Section 194-IC — TDS on Payment under Specified Agreement Chapter 21: Section 194J — TDS from Fees for Professional or Technical Services or Royalty or Non-Compete FeeChapter 22: Section 194K — TDS on Income in respect of UnitsChapter 23: Section 194LA — TDS on Payment of Compensation on Acquisition of certain Immovable Property (other than agricultural land)Chapter 24: Section 194LB — TDS from income by way of interest from Infrastructure Debt FundChapter 25: Section 194LBA — TDS on Income from Units of Business TrustsChapter 26: Section 194LBB — TDS from Income in respect of Units of Investment FundChapter 27: Section 194LBC — TDS from Income in respect of investment in Securitization TrustChapter 28: Section 194LC — TDS on Income by way of Interest from Indian Company or the Business TrustsChapter 29: Section 194LD — TDS from income by way of interest on certain bonds and Government SecuritiesChapter 30: Section 194M — Payment of certain sums by certain Individuals or Hindu Undivided FamilyChapter 31: Section 194N — Payment of Certain Amounts in Cash (Substituted w.e.f. 01-07-2020)Chapter 32: Section 194-O — Payment of Certain Sums by E-Commerce Operator to E-Commerce Participant (applicable w.e.f 01-10-2020)Chapter 33: Section 195 — Other SumsChapter 34: Section 195A — Income payable Net of TaxChapter 35: Section 196 — TDS from Interest or Dividend or Other Sums Payable to Government Reserve Bank or Certain CorporationsChapter 36: Section 196A — TDS from Income in respect of Units of Non-ResidentsChapter 37: Section 196B — TDS on Income from UnitsChapter 38: Section 196C — TDS from Income from foreign currency bonds or shares of Indian CompanyChapter 39: Section 196D — TDS from Income of Foreign Institutional Investors from SecuritiesChapter 40: Miscellaneous Provisions of TDSChapter 41: Section 206C — Tax Collection at SourceChapter 42: Certificate Statement and Return of Tax Deducted/Collected at SourceChapter 43: Consequences of Failure to Deduct or Pay