Enhanced Threshold Limits For TDS
|
Section |
Before 1st April 2025 |
From 1st April 2025 |
|
193 - Interest on Securities |
NIL |
10,000 |
|
194A - Interest other than Interest on securities |
(i) 50,000/- for senior citizens; (ii) 40,000/- in case of others when the payer is the bank, cooperative society and post office (iii) 5,000/- in other cases |
(i) 1,00,000/- for senior citizen (ii) 50,000/- in case of others when the payer is a bank, cooperative society and post office (iii) 10,000/- in other cases |
|
194 – Dividend, for an individual shareholder |
5,000 |
10,000 |
|
194K - Income in respect of units of a mutual fund |
5,000 |
10,000 |
|
194B - Winnings from lottery, crossword puzzle Etc. 194BB - Winnings from horse race |
Aggregate of amounts exceeding 10,000/- during the financial year |
10,000/- in respect of a single transaction |
|
194D - Insurance commission |
15,000 |
20,000 |
|
194G - Income by way of commission, prize etc. on lottery tickets |
15,000 |
20,000 |
|
194H - Commission or brokerage |
15,000 |
20,000 |
|
194-I - Rent |
2,40,000 (in a financial year) |
50,000 per month |
|
194J - Fee for professional or technical services |
30,000 |
50,000 |
|
194LA - Income by way of enhanced compensation |
2,50,000 |
5,00,000 |
Prepared by SK and Associates
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