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TDS Rate Chart for FY 2023-24

TDS Rates FY 2023-24 in India The Indian taxation landscape undergoes periodic changes, and staying abreast of the latest developments is cr...

TDS Rates FY 2023-24 in India

The Indian taxation landscape undergoes periodic changes, and staying abreast of the latest developments is crucial for businesses and individuals alike. As we delve into the fiscal year 2023-24, understanding the intricacies of Tax Deducted at Source (TDS) becomes paramount. In the dynamic realm of Indian taxation, TDS serves as a cornerstone, ensuring a systematic deduction of taxes at the source itself. For the fiscal year 2023-24, the TDS rates have witnessed adjustments, aligning with the evolving financial landscape.

TDS Rate Chart for FY 2023-24


Understanding TDS in India

TDS, or Tax Deducted at Source, is a mechanism introduced by the Indian government to streamline the taxation process. It involves deducting a certain percentage of tax at the source of income, ensuring a consistent revenue stream for the government.

Latest TDS Rate Chart

As we navigate through the intricate web of taxation, let's first glance at the latest TDS rate chart for the financial year 2023-24. This chart delineates the applicable rates for various transactions, shedding light on the nuanced aspects of TDS deductions.

 TDS Rate Chart FY 2023-24

TDS Section

TDS Rate

Nature of Payment

Limit

192

Slab Rates

Payment made as salaries

Slab Rates

192A

10%

Early withdrawal of EPF (Employee Provident Fund)

₹ 50,000

193

10%

Tax deduction at source on interest earned on securities

₹ 10,000

194

10%

Distribution of dividends

₹ 5,000

194A

10%

Interest from banks or post offices on deposits (₹ 40,000 / ₹ 50,000 for senior citizens)

₹ 40,000 (₹ 50,000 for senior citizens)

194A

10%

Interest from sources other than securities

₹ 5,000

194B

30%

Winnings of lotteries, puzzles, or games (Aggregate of ₹ 10,000)

₹ 10,000

194BA

30%

Winnings from online Games

-

194BB

30%

Winnings of horse races

₹ 10,000

194C

1%

Payments made to contractors or sub-contractors one time

₹ 30,000

194C

1%

Payments made to contractors or sub-contractors on an aggregate basis

₹ 1,00,000

194D

Not Applicable

Commission paid on insurance sales to domestic companies

₹ 15,000

194DA

5%

Maturity of life insurance policy

₹ 1,00,000

194EE

10%

Payment received from the National Savings Scheme (NSS) by individuals

₹ 2,500

194F

20%

Repurchase of units by UTI (Unit Trust of India) or any mutual fund

No Limit

194G

5%

Payments or commission made on the sale of lottery tickets

₹ 15,000

194H

5%

Commission or brokerage fees

₹ 15,000

194I

10%

Rent paid for land, building, or furniture

₹ 2,40,000

194I

2%

Rent paid for plant and machinery

₹ 2,40,000

194IA

1%

Payment for the transfer of immovable property excluding agricultural land

₹ 50,00,000

194IB

5%

Rent payment made by an individual or HUF not covered under section 194I

₹ 50,000 (per month)

194IC

10%

Payments made under a Joint Development Agreement (JDA) to individuals or HUF

No Limit

194J

10%

Fees paid for professional and technical services

₹ 30,000

194J

2%

Royalty paid for the sale, distribution, or exhibition of cinematographic films

₹ 30,000

194K

10%

Income received from units of a mutual fund, such as dividends

₹ 5,000

194LA

10%

Compensation payment for acquiring certain immovable property

₹ 2,50,000

194LB

5%

Interest payment on infrastructure bonds to Non-Resident Indians

Not Applicable

194LBA(1)

10%

Distribution of certain income by a business trust to its unit holders

Not Applicable

194LD

5%

Interest payment on rupee-denominated bonds, municipal debt security, and government securities

Not Applicable

194M

5%

Payments made for contracts, brokerage, commission, or professional fees (excluding sections 194C, 194H, 194J)

₹ 50,00,000

194N

2%

Cash withdrawal exceeding a specified amount from the bank, with filed ITR

₹ 1,00,00,000

194N

2%

Cash withdrawal from a bank without filing ITR

₹ 20,00,000

194O

1%

Amount received for the sale of products/services by e-commerce service providers through digital platforms

₹ 5,00,000

194Q

0.10%

Payments made for the purchase of goods

₹ 50,00,000

194S

1%

TDS on the payment of cryptocurrencies or other virtual assets

Not Applicable

206AA

At a higher rate than: The rate specified by the act / 20% / The currently applicable rate ,TDS applicable in case of non-availability of PAN

Not Applicable

206AB

The higher of: 5% / Twice the rate mentioned in the provision / The currently applicable rate ,TDS on non-filers of Income Tax Return

Not Applicable

 Rates for tax deduction at source



Detailed TDS Rate Chart Fy 2023-24 Ay 2024-25

[For Assessment year 2024-25]

Particulars

TDS Rates (in %)

1. In the case of a person other than a company

 

1.1 where the person is resident in India-

 

Section 192: Payment of salary

Normal Slab Rate

Section 192A: Payment of the accumulated balance of provident fund which is taxable in the hands of an employee.

10

Section 193: Interest on securities

 

a) any debentures or securities for money issued by or on behalf of any local authority or a corporation established by a Central, State or Provincial Act;

10

b) any debentures issued by a company where such debentures are listed on a recognized stock exchange in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and any rules made thereunder;

10

c) any security of the Central or State Government;

10

[i.e. 8% Savings (Taxable) Bonds, 2003 and 7.75% Saving (Taxable) Bonds, 2018]

d) interest on any other security

10

Section 194: Income by way of dividend

10

Section 194A: Income by way of interest other than "Interest on securities"

10

Section 194B: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort, or from gambling or betting of any form or nature whatsoever.

30

Section 194BA: Income by way of winnings from any online game

30

Section 194BB: Income by way of winnings from horse races

30

Section 194C: Payment to contractor/sub-contractor

 

a) HUF/Individuals

1

b) Others

2

Section 194D: Insurance commission

5

Section 194DA: Payment in respect of life insurance policy

5

 

w.e.f. 1/9/2019, the tax shall be deducted on the amount of income comprised in insurance pay-out

Section 194EE: Payment in respect of deposit under National Savings scheme

10

Section 194F: Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India

20

Section 194G: Commission, etc., on sale of lottery tickets

5

Section 194H: Commission or brokerage

5

Section 194-I: Rent

 

a) Plant & Machinery

2

b) Land or building or furniture or fitting

10

Section 194-IA: Payment on transfer of certain immovable property other than agricultural land

1

Section 194-IB: Payment of rent by individual or HUF not liable to tax audit

5

Section 194-IC: Payment of monetary consideration under Joint Development Agreements

10

Section 194JFees for professional or technical services:

2

i)  sum paid or payable towards fees for technical services

 

ii)  sum paid or payable towards royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films;

2

iii)  Any other sum

 

Note: With effect from June 1, 2017 the rate of TDS would be 2% in case of payee engaged in business of operation of call center.

10

Section 194KIncome in respect of units payable to resident person

10

Section 194LA: Payment of compensation on acquisition of certain immovable property

10

Section 194LBA(1): Business trust shall deduct tax while distributing, any interest received or receivable by it from a SPV or any income received from renting or leasing or letting out any real estate asset owned directly by it, to its unit holders.

10

Section 194LBB: Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)]

10

Section 194LBC: Income in respect of investment made in a securitisation trust (specified in Explanation of section 115TCA)

25 in case of Individual or HUF

 

30 in case of other person

Section 194M: Payment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under sections 194C, 194H, or 194J.

5

 

Tax shall be deducted under Section 194M with effect from 1/09/2019 when aggregate of sum credited or paid during a financial year exceeds Rs. 50 lakh.

Section 194N: Cash withdrawal during the previous year from one or more account maintained by a person with a banking company, co-operative society engaged in business of banking or a post office:

2

i) in excess of Rs. 1 crore#

 

ii) in excess of Rs. 20 lakhs*

02-May

 

 

* for those persons who have not filed return of income (ITR) for three previous years immediately preceding the previous year in which cash is withdrawn, and the due date for filing ITR under section 139(1) has expired. The deduction of tax under this situation shall be at the rate of:

 

 

 

a) 2% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs. 20 lakhs during the previous year; or

 

b) 5% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs. 1 crore during the previous year.

 

# The threshold limit of Rs. 1 crore is increased to Rs. 3 croresif the withdrawal of cash is made by co-operative society.

 

Section 194-O: Payment or credit of amount by the e-commerce operator to e-commerce participant

1

Section 194P: Deduction of tax by specified bank in case of senior citizen having age of 75 or more

Tax on total income as per rate in force

Section 194Q: Payment for purchase of goods of the aggregate value exceeding Rs. 50 lakhs

0.1

 

Note: TDS is deductible on sum exceeding Rs. 50 lakhs

Section 194R: Deduction of tax in case any benefit or perquisite is provided and aggregate value of such benefit/perquisite exceeds Rs. 20,000

10

 

Note: Benefit or perquisite should be arising from business or the exercise of a profession by such resident.

Section 194S: Payment on transfer of Virtual Digital Asset

1

 

Note: No tax shall be deducted under this provision in the following circumstance:

 

• If the consideration is payable by any person (other than a specified person) and its aggregate value does not exceed Rs. 10,000 during the financial year.

 

• if the consideration is payable by a specified person and its aggregate value does not exceed Rs. 50,000 during the financial year.

 

Specified person means:

 

(a) An individual or a HUF, whose total sales, gross receipts or turnover does not exceed Rs. 1 crore in case of business or Rs. 50 lakhs in case of a profession, during the financial year immediately preceding the financial year in which virtual digital asset is transferred;

 

(b) An individual or a HUF who does not have any income under the head profits and gains of business or profession.

Any Other Income

10

1.2 where the person is not resident in India*-

 

Section 192: Payment of Salary

Normal Slab Rate

Section 192A: Payment of accumulated balance of provident fund which is taxable in the hands of an employee.

10

Section 194B: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort or from gambling or betting of any form or nature whatsoever.

30

Section 194BA: Income by way of winnings from any online game

30

Section 194BB: Income by way of winnings from horse races

30

Section 194E: Payment to non-resident sportsmen/sports association

20

Section 194EE: Payment in respect of deposits under National Savings Scheme

10

Section 194F:Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India

20

Section 194G: Commission, etc., on sale of lottery tickets

5

Section 194LB: Payment of interest on infrastructure debt fund

5

Sec. 194LBA(2): Payment of the nature referred to in Section 10(23FC)(a)

5

Section 194LBA(2): Payment of the nature referred to in Section 10(23FC)(b)

10

Section 194LBA(3): Payment of the nature referred to in section 10(23FCA) by business trust to unit holders

30

Section 194LBB: Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)].

30

Section 194LBC: Income in respect of investment made in a securitisation trust (specified in Explanation of section115TCA)

30

Section 194LC: Payment of interest by an Indian Company or a business trust in respect of money borrowed in foreign currency under a loan agreement or by way of issue of long-term bonds (including long-term infrastructure bond)

5 or 4* or 9**

 

* In case where interest is payable in respect of Long-term Bond or Rupee Denominated Bond listed on recognised stock exchange located in IFSC

 

** Where money borrowed from a source outside India by issuing a long-term bond or rupee-denominated bond on or after 01-04-2023, which is listed only on a recognised stock exchange located in an IFSC

Section 194LD: Payment of interest on rupee denominated bond of an Indian Company or Government securities to a Foreign Institutional Investor or a Qualified Foreign Investor

5

Section 195: Payment of any other sum to a Non-resident

 

a) Income in respect of investment made by a Non-resident Indian Citizen

20

b) Income by way of long-term capital gains referred to in Section 115E in case of a Non-resident Indian Citizen

10

c) Income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of sub-Section (1) of Section 112

10

d) Income by way of long-term capital gains as referred to in Section 112A

10

e) Income by way of short-term capital gains referred to in Section 111A

15

f) Any other income by way of long-term capital gains [not being long-term capital gains referred to in clauses 10(33), 10(36) and 112A

20

g) Income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency (not being income by way of interest referred to in Section 194LB or Section 194LC)

20

h) Income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to sub-section (1A) of Section 115A of the Income-tax Act, to the Indian concern, or in respect of any computer software referred to in the second proviso to sub-section (1A) of Section 115A of the Income-tax Act, to a person resident in India

20 

i) Income by way of royalty [not being royalty of the nature referred to point h) above] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy

20

j) Income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy

20

k) Any other income

30

Section 196B: Income from units (including long-term capital gain on transfer of such units) to an offshore fund

10

Section 196C: Income from foreign currency bonds or GDR of an Indian company (including long-term capital gain on transfer of such bonds or GDR)

10

Section 196D: Income of foreign Institutional Investors from securities (not being dividend or capital gain arising from such securities)

20

Note: Tax shall be deducted at the rate provided under DTAA if same is lower than the existing TDS rate of 20%.

2. In the case of a company-

 

2.1 where the company is a domestic company-

 

Section 193: Interest on securities

 

a) any debentures or securities for money issued by or on behalf of any local authority or a corporation established by a Central, State or Provincial Act;

10

b) any debentures issued by a company where such debentures are listed on a recognised stock exchange in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and any rules made thereunder;

10

c) any security of the Central or State Government;

10

[i.e. 8% Saving (Taxable) Bonds, 2003 and 7.75% Saving (Taxable) Bonds, 2018]

d) interest on any other security

10

Section 194: Dividend

10

Section 194AIncome by way of interest other than "Interest on securities"

10

Section 194B: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort or from gambling or betting of any form or nature whatsoever.

30

Section 194BA: Income by way of winnings from any online game

30

Section 194BB: Income by way of winnings from horse races

30

Section 194C: Payment to contractor/sub-contractor

 

a) HUF/Individuals

1

b) Others

2

Section 194D: Insurance commission

10

Section 194DA: Payment in respect of life insurance policy

5

 

w.e.f. 1/9/2019, the tax shall be deducted on the amount of income comprised in insurance pay-out

Section 194EE: Payment in respect of deposit under National Savings scheme

10

Section 194F: Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India

20

Section 194G: Commission, etc., on sale of lottery tickets

5

Section 194H: Commission or brokerage

5

Section 194-I: Rent

 

a) Plant & Machinery

2

b) Land or building or furniture or fitting

10

Section 194-IA: Payment on transfer of certain immovable property other than agricultural land (Read More about 194IA)

1

Section 194-IC: Payment of monetary consideration under Joint Development Agreements

10

Section 194JFees for professional or technical services:

2

iv)   sum paid or payable towards fees for technical services

 

v)   sum paid or payable towards royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films;

2

vi)   Any other sum

 

Note: With effect from June 1, 2017 the rate of TDS would be 2% in case of payee engaged in business of operation of call center.

10

Section 194K : Income in respect of units payable to resident person

10

Section 194LA: Payment of compensation on acquisition of certain immovable property

10

Section 194LBA(1): Business trust shall deduct tax while distributing, any interest received or receivable by it from a SPV or any income received from renting or leasing or letting out any real estate asset owned directly by it, to its unit holders.

10

Section 194LBB: Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)] .

10

Section 194LBC: Income in respect of investment made in a securitisation trust (specified in Explanation of section115TCA)

10

Section 194M: Payment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under sections 194C, 194H, or 194J.

5%

 

Tax shall be deducted under Section 194M with effect from 1/09/2019 when aggregate of sum credited or paid during a financial year exceeds Rs. 50 lakh.

Section 194N: Cash withdrawal during the previous year from one or more account maintained by a person with a banking company, co-operative society engaged in business of banking or a post office:

2

iii)   in excess of Rs. 1 crore

 

iv)   in excess of Rs. 20 lakhs*

02-May

 

 

* for those persons who have not filed return of income (ITR) for three previous years immediately preceding the previous year in which cash is withdrawn, and the due date for filing ITR under section 139(1) has expired. The deduction of tax under this situation shall be at the rate of:

 

 

 

a)   2% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs. 20 lakhs but not exceeding Rs. 1 crore during the previous year; or

 

b)   5% from the amount withdrawn in cash if the aggregate of the amount of withdrawal exceeds Rs. 1 crore during the previous year.

 

Section 194-O: Payment or credit of amount by the e-commerce operator to e-commerce participant

1

Section 194P: Deduction of tax by specified bank in case of senior citizen having age of 75 or more

Tax on total income as per rate in force

Section 194Q: Payment to resident for purchase of goods of the aggregate value exceeding Rs. 50 lakhs

0.1

 

Note: TDS is deductible on sum exceeding Rs. 50 lakhs

Section 194R: Deduction of tax in case any benefit or perquisite is provided and aggregate value of such benefit/perquisite exceeds Rs. 20,000

10

 

Note: Benefit or perquisite should be arising from business or the exercise of a profession by such resident.

Section 194S: Payment on transfer of Virtual Digital Asset

1

 

Note: No tax shall be deducted under this provision in the following circumstance:

 

• If the consideration is payable by any person (other than a specified person) and its aggregate value does not exceed Rs. 10,000 during the financial year.

 

• if the consideration is payable by a specified person and its aggregate value does not exceed Rs. 50,000 during the financial year.

 

Specified person means:

 

(a) An individual or a HUF, whose total sales, gross receipts or turnover does not exceed Rs. 1 crore in case of business or Rs. 50 lakhs in case of a profession, during the financial year immediately preceding the financial year in which virtual digital asset is transferred;

 

(b) An individual or a HUF who does not have any income under the head profits and gains of business or profession.

Any Other Income

10

2.2 where the company is not a domestic company*-

 

Section 194B: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort or from gambling or betting of any form or nature whatsoever.

30

Section 194BA: Income by way of winnings from any online game

30

Section 194BB: Income by way of winnings from horse races

30

Section 194E: Payment to non-resident sports association

20

Section 194G: Commission, etc., on sale of lottery tickets

5

Section 194LB: Payment of interest on infrastructure debt fund

5

Section 194LBA(2): - Payment of the nature referred to in Section 10(23FC)(a)

5

Section 194LBA(2): Payment of the nature referred to in Section 10(23FC)(b)

10

Section 194LBA(3): Business trust shall deduct tax while distributing any income received from renting or leasing or letting out any real estate asset owned directly by it to its unit holders.

40

Section 194LBB: Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)].

40

Section 194LBC: Income in respect of investment made in a securitisation trust (specified in Explanation of section115TCA)

40

Section 194LC: Payment of interest by an Indian Company or a business trust in respect of money borrowed in foreign currency under a loan agreement or by way of issue of long-term bonds (including long-term infrastructure bond)                * In case where interest is payable in respect of Long-term Bond or Rupee Denominated Bond listed on recognised stock exchange located in IFSC ** Where money borrowed from a source outside India by issuing a long-term bond or rupee-denominated bond on or after 01-04-2023, which is listed only on a recognised stock exchange located in an IFSC; 

5 or 4* or 9**

 

 

 

 

Section 194LD:Payment of interest on rupee denominated bond of an Indian Company or Government securities to a Foreign Institutional Investor or a Qualified Foreign Investor

5

Section 195: Payment of any other sum

 

a) Income by way of long-term capital gains referred to in sub-clause (iii) of clause (c) of sub-section (1) of Section 112

10

b) Income by way of long-term capital gains as referred to in Section 112A

10

c) Income by way of short-term capital gains referred to in Section 111A

15

d) Any other income by way of long-term capital gains [not being long-term capital gains referred to in clauses 10(33) , 10(36) and 112A

20

e) Income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency (not being income by way of interest referred to in Section 194LB or Section 194LC)

20

f) Income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern after the 31st day of March, 1976 where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to sub-section (1A) of Section 115A of the Income-tax Act, to the Indian concern, or in respect of any computer software referred to in the second proviso to sub-section (1A) of Section 115A of the Income-tax Act, to a person resident in India

20

g) Income by way of royalty [not being royalty of the nature referred to in point f) above] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy—

 

A. where the agreement is made after the 31st day of March, 1961 but before the 1st day of April, 1976

50

B. where the agreement is made after the 31st day of March, 1976

20

h) Income by way of fees for technical services payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy—

 

A. where the agreement is made after the 29th day of February, 1964 but before the 1st day of April, 1976

50

B. where the agreement is made after the 31st day of March, 1976

20

i) Any other income

40

Section 196B: Income from units (including long-term capital gain on transfer of such units) to an offshore fund

10

Section 196C: Income from foreign currency bonds or GDR of an Indian company (including long-term capital gain on transfer of such bonds or GDR)

10

Section 196D: Income of foreign Institutional Investors from securities (not being dividend or capital gain arising from such securities)

20

 

Note: Tax shall be deducted at the rate provided under DTAA if same is lower than the existing TDS rate of 20%.

* The rate of TDS shall be increased by applicable surcharge and Health & Education cess.

[As amended by Finance Act, 2023]

Categories of Payments and Corresponding TDS Rates

Diving deeper, it's essential to categorize the nature of payments and understand the corresponding TDS rates. From salaries to dividends and interest to winnings, each category entails specific rates that businesses and individuals need to be cognizant of.

TDS Calculation and Threshold Limits

To decipher the intricacies of TDS, one must comprehend how the deduction is calculated. Moreover, understanding the significance of threshold limits becomes pivotal in determining when TDS is applicable.

TDS Rates Variation for Different Entities

TDS rates are not uniform across the board. There exist variations based on the entity, with rates differing for individuals, Hindu Undivided Families (HUF), and other entities. Navigating through these variations ensures accurate compliance.

Unveiling the Roadmap: A Deep Dive into Union Budget 2023's TDS Provisions

The Union Budget 2023 has unveiled a significant transformation in the landscape of Tax Deducted at Source (TDS), a key element in India's tax regime. This intricate network has undergone a metamorphosis, introducing novel provisions that reshape the dynamics of financial transactions and tax compliance. Let's embark on a detailed exploration of these pivotal changes and comprehend their impact on our financial realities.

Section 194BA: The Gaming Arena Faces a Paradigm Shift

From April 1st, 2023, the realm of online gaming witnesses a revolutionary transformation. No longer will fortune's smiles remain untaxed. A 30% TDS becomes the watchful guardian of tax deductions on net winnings. As the digital confetti showers upon the victorious player, this deduction stands ready to greet them upon withdrawal of their bounty. For those who choose to hold onto their winnings until the fiscal year's curtain closes, an intriguing twist awaits - the vigilant taxman will deduct from the unclaimed treasure trove at the year-end. This marks a watershed moment, ensuring that the burgeoning online gaming industry contributes its fair share to the national exchequer.

Section 196A: A Reduced Burden for Non-Residents

A sigh of relief washes over non-residents reaping returns from the fertile pastures of Indian mutual funds. The narrative of TDS takes a favorable turn for them, effective April 1st, 2023. The previously levied 20% TDS undergoes a metamorphosis, offering them the option of a lower tax rate as stipulated in the relevant tax treaty. All they need is a tax residency certificate to wield this magic wand, reducing their tax burden and fostering greater investment from foreign shores.

Section 192A: A Ray of Hope for PAN-less Employees

A gentle breeze of leniency wafts over employees grappling with the absence of a PAN (Permanent Account Number). Commencing April 1st, 2023, their provident fund balance, when claimed without a PAN, will face a 20% tax deduction. This marks a significant deviation from the earlier regime, where the maximum marginal rate could soar to a daunting 42.74%. This compassionate gesture eases the financial burden on this segment of the workforce, ensuring fairer access to their provident fund contributions.

Section 193: Untangling the Enigma of Hidden Interest

In the previous era, a shroud of secrecy often veiled the interest accrued on certain securities, allowing it to evade the scrutiny of income tax returns. However, April 1st, 2023, marks a pivotal juncture. Tax now embraces the interest generated from listed securities in dematerialized form. This evolution promises precise income reporting in the Income Tax Return (ITR), aligning with the government's pursuit of equitable tax collection and leaving no room for hidden treasures to escape the taxman's gaze.

Section 194N: Expanding Horizons for Cooperative Societies

As the calendar turns to April 1st, 2023, cooperative societies traversing the financial realm encounter a revised threshold for TDS applicability. Cash withdrawals exceeding Rs. 3 Crore become the new demarcation line, a substantial increase from the previous threshold of Rs. 1 Crore. This expanded horizon allows these essential organizations greater operational flexibility and promotes growth within the cooperative sector.

Section 194R: Demystifying the Periphery of Perks and Benefits

The 2023 budget dispels the lingering ambiguity surrounding TDS deductions for benefits or perquisites, encompassing their manifestation in all forms, be it cash, in-kind, or a harmonious blend of both. This pronouncement echoes in Section 28(iv), ensuring clarity and consistency in the application of TDS to benefits received by employees, minimizing confusion and simplifying compliance for both employers and employees.

New Section 155(20): Bridging the Temporal Gap for Accrual-based Taxpayers

A paradigm shift emerges on October 1st, 2023, introducing a provision tailored to taxpayers reporting income on an accrual basis. This new section mandates the synchronization of tax credits with the financial year of income declaration, effectively bridging the temporal gap that previously existed within two fiscal years. This change brings equity and clarity to the system, simplifying tax credit utilization for businesses operating on an accrual basis.

In Conclusion: A Transformative Narrative

The Union Budget 2023 transcends fiscal conventions, imprinting a transformative narrative on TDS provisions. It is a narrative where taxation aligns with the evolving dynamics of the financial cosmos, embracing transparency, equity, and a commitment to promoting responsible financial practices. As we navigate these changes, understanding their intricacies becomes paramount. By staying attuned to this evolving landscape, we can ensure both compliance and a deeper grasp of our financial ...responsibilities. While some provisions, like the reduced burden on non-residents, hold the potential to attract foreign investment, others, like the increased scrutiny on online gaming winnings, might necessitate strategic adjustments for players and platforms alike. It's crucial to analyze the impact of these changes on our individual and business financial structures, and to seek professional guidance if needed.

Here are some additional points to consider:

  • Impact on Individuals:
    • Tax planning: Understanding the new TDS provisions is essential for effective tax planning, allowing individuals to optimize their savings and minimize tax liabilities.
    • Compliance burden: Certain changes, like increased reporting requirements for interest income, might add to the compliance burden for some individuals. Seeking assistance from tax professionals can ease this burden.
  • Impact on Businesses:
    • Operational adjustments: Businesses in sectors like online gaming, mutual funds, and cooperative societies might need to adapt their operational procedures and software systems to comply with the new TDS rules.
    • Financial implications: The revised thresholds and rates might affect cash flow and profitability for certain businesses. Careful financial planning and analysis are crucial to mitigate these impacts.

Beyond the immediate adjustments, the Union Budget 2023's TDS provisions signal a broader shift towards increased transparency and accountability in the financial system. This, in turn, fosters a more robust and equitable tax environment, paving the way for sustainable economic growth. As we embrace these changes with informed awareness and adapt our financial practices accordingly, we can navigate the evolving landscape of TDS and contribute to a stronger, more transparent financial ecosystem.

Remember, this is just a starting point. Feel free to ask any specific questions you might have about the new TDS provisions or their implications for your individual or business circumstances. I'm here to help you gain a deeper understanding of the changes and navigate them effectively.

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SECURITIES,5,(MNP),2,(TDS)2007-08,1,`,1,01.07.12,23,01.09.2008,1,01.10.2012,2,06.07.2009,3,07.08.2012,1,1 PERCENT EXCISE ITEMS LIST,2,1 sep,1,1% excise,2,10 year nsc,7,10(10C),1,10(10D),1,10(11),1,10(12),1,1000 court cases judgements supplied to ITO,7,1000 rupee note,3,11-2008,1,11-2010,1,111A,2,130 items,1,14.08.2008,1,15 august,2,150 Rs coin,2,15g,14,15h,15,18-12-2009,1,192(1A),5,192A,2,194 I,3,194 IA,1,194A,7,194c from 01.10.2009,7,194H,6,194j,15,194LC,3,194N,1,194O,1,194q,2,1981-2007,2,2% cst,1,2% excise,1,2004,1,2008,1,2008-09 FY,1,2010,2,206AA,14,234A 234B 234C,10,234c interest calculator,11,234D,1,234E,16,234F,2,23AC,1,23ACA,1,23B,2,24C,3,24q annexure II,5,25 paisa coin,1,271(1)(c),5,271B,2,271H,4,272B,1,27A,1,280,5,280 challan,4,281,4,282,2,283,2,29 AUGUST,2,29.04.2010.,1,29/08/2008,2,29/2008 service tax,2,2g meaning use,1,3 idiots,1,30 MARCH,4,31st March,19,32-2010,1,33 of 2009,1,35(2AA),1,35(2AB),1,3CD,18,3g meaning use,1,40(b),4,43B,5,44 AB EXEMPTED INCOME,1,44AA,1,44AB 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charge,3,service ta,1,SERVICE TAX,45,service tax code,1,Service Tax (Removal of Difficulty) Order,1,SERVICE TAX 2010,1,service tax ac class,1,service tax accounting code,5,service tax adjustment,1,service tax audit,10,SERVICE TAX CHANGES FROM 01.07.2012,46,service tax changes in budget,58,Service TAX CLARIFICATION,17,SERVICE TAX COMPLIANCE,1,SERVICE TAX DEPOSIT DUE DATE,9,SERVICE TAX DUE DATE,6,Service Tax excel pdf word,1,SERVICE TAX EXEMPTION LIMIT,9,Service Tax Form excel pdf word,3,SERVICE TAX FORMS,1,service tax internet banking,1,service tax notifications,5,SERVICE TAX ON LAW FIRM ADVOCATES,3,service tax on transportation of passengers by air,2,service tax on advocates,5,SERVICE TAX ON BROKERAGE,2,service tax on ca,2,service tax on coaching,4,service tax on construction services,23,service tax on director services,5,SERVICE TAX ON DISTRIBUTION OF ELECTRICITY,2,SERVICE TAX ON EDUCATIONAL SERVICES,4,service tax on gta,7,service tax on health services,4,service tax on hotel clarification,12,SERVICE TAX ON HOTEL ROOM RENT,10,service tax on invoice basis,5,service tax on lawyers,1,SERVICE TAX ON LEASING,1,SERVICE TAX ON PACKAGE SOFTWARE,1,service tax on railway freight,8,SERVICE TAX ON RENT,6,service tax on road,4,service tax on transmission distribution of electricity,4,service tax on work contract tax,9,service tax on wrong head,1,service tax onr eimbursements,1,SERVICE TAX PAYMENT,6,SERVICE TAX PROCEDURES,3,SERVICE TAX RATE CHART,12,service tax rate effective date,12,service tax rate reduced,5,service tax rates increased,21,SERVICE TAX REGISTRATION,12,SERVICE TAX REGISTRATION LIMIT,4,SERVICE TAX RETURN,34,SERVICE TAX RULES,11,service tax section 65(105)m,1,SERVICE TAX VOLUNTARY COMPLIANCE ENCOURAGEMENT SCHEME,17,SERVICES CHARGES OF BANKS,2,SERVICES TAXABLE,5,servicetax,1,set off in same head or other head.,10,sevice tax on associate enterprises,2,sez,6,share,3,share market,3,SHARE SHORT TERM Capital GAIN,10,share transfer,1,share your thoughts,1,SHOME COMMITTEE REPORT,3,Short term capital gain depreciable Assets,1,SHORT TDS,1,SHORT TERM ACCOMMODATION,1,short term capital gain 15 %,10,silver,1,SIM CARD,2,SIMPLE TAX CALCULATOR,2,single premium policy,2,sip,8,SIXTH COMMISSION,2,sixth pay commission,17,skimming,1,slider based EMI calculator,1,SLR,4,small saving schemes,18,small service provider,1,smart buying tips,1,software import,1,son eduction loan father,1,speak asia,3,speak asia fraud,2,speak asia online,2,speed clearing,3,spending habits,1,SPF,8,splitting of wages,2,Spreadsheet,2,SRVICE TAX CLARIFICATION,9,ss patta,1,ST-1 EXCEL,4,ST-2,2,ST-3,12,stamp duty,3,STANDARD DEDUCTION,6,standing committee,1,startup india,2,State Bank of India (SBI) Cards,1,status of return,1,STATUS OF TAX DEDUCTED,1,statutory audit,7,stay on demand notices,4,STCG 10% 15%,12,STGC,1,Stock,1,STOCK EXCHANGE,1,STOCK MARKET FROM 9.00 AM.,1,STOCK MARKETS,1,stp,1,STRUCTURE AND VALIDATION OF PERMANENT ACCOUNT NUMBER,2,stt,7,stt challan,1,sub contractor,3,SUBPRIME CRISES,2,success secrets,1,sugam,5,Suggestion on Budget-23,35,Sukanya Samriddhi Account,11,SUPREME COURT,2,SUPREME COURT RENT,7,sur name in pan,1,surcharge cess on tds,4,Surrender-Cancellation of Service Tax Registration,1,survey income tax,5,SWACHH BHARAT CESS,12,swiss bank,1,Systematic Investment Plan,6,tally 7.2,3,tally 9,5,tally easy,3,tally erp9,6,tally recycle bin,3,tally shortcut,10,tally simple,8,tally tips,5,TAN,3,TAN STRUCTURE,1,Tariff Value,1,Tax saving,4,tax accounting standards,4,TAX AMNESTY SCHEME,4,tax benefit from budget,2,TAX CALCULATION,4,TAX CALCULATION 2008-09,1,TAX CALCULATION FORMULA ADDIN EXCEL,2,TAX CALCULATOR,1,tax calculator 10-11,2,TAX CALCULATOR 2008-09,1,tax calculator 2010-11,2,tax calculator after budget 2011,1,tax calculator financial year 10-11,1,tax calculator fy 11-12,1,tax calculator income tax,1,tax collection,3,Tax credit,5,TAX DEDUCTED AT SOURCE CALCULATOR (TDS)2007-08,2,tax deducted at source return etds,3,Tax deduction,8,tax deduction at source chart,1,TAX EVASION,1,Tax free bonds,7,TAX ON ARRERS,1,tax on due date by cheque,2,tax on perquisite,4,TAX ON PROVIDENT FUND,2,tax payment by internet,1,tax payment from other's account,1,tax payment online,1,tax planning for salary,5,TAX RATES,2,tax rates changes in budget 2011,2,tax rates in new tax code,2,tax return preparer,1,tax saving capital gain,3,tax saving mutual funds,17,tax saving tips,1,TAX SLABS,7,tax through atm,2,tax yogi,3,taxable allowances,6,Taxation,1,Taxation in India,1,TAXES BY INTERNET,1,TAXMANN,4,TAXPRO CHALLAN,2,tcs on gold,11,tcs on jewellery,8,TCS ON MINERALS,2,tcs rate chart,5,TCS RATES,15,tds certificate,2,tds 194I Limit for deduction,7,tds at less rate,6,tds calculations,2,tds calculator,11,tds calculator after 1.10.2009,1,TDS CERTIFICATE,6,tds challan 281,5,tds chart,1,TDS CORRECTION,3,TDS CREDIT MORE TAN ONE YEAR,4,tds cut off limit changed,1,tds deducted in march,8,TDS DEFAULT BY EMPLOYER,2,tds deposited on time,2,tds due date,5,tds man,4,tds matching,5,tds noitce,1,tds not deducted penalty,5,tds not paid,1,TDS ON BANK INTEREST,1,tds on car charges,1,TDS ON COLD STORAGE RENT,4,tds on commission,2,tds on discount on prepaid cards,1,TDS on e-commerce,1,TDS ON EPF,2,tds on fees,1,TDS ON GST,6,tds on immovable property,19,TDS ON INTEREST,5,tds on job work,2,tds on Non resident,10,tds on players,3,tds on professional services,6,tds on rent,13,tds on royalty,6,TDS on salary,36,tds on sale purchase of property,1,tds on service tax,9,tds on service tax on professional services,4,tds on service tax u/s 194-J,7,tds on taxi hire charges,3,tds on technical services,1,tds on transporter,5,tds on transportor,2,tds on travel agent,1,tds on umpires,1,tds on vehicles,1,tds online,1,tds payment online,1,tds payment online mandatory,2,TDS PRESENTATION,1,tds professionals,1,TDS PROVISIONS,1,TDS RATE 10-11 -TDS DEPOSIT TDS RETURN DUE DATE DOWNLOAD PDF,3,tds rate 2011-12,1,tds rate 2012-13,5,tds rate after budget,4,tds rate chart,17,TDS RATE CHART 11-12,5,tds rate chart 2019-20,1,tds rate chart fy 2014-15,1,tds rate chart fy12-13,1,TDS RATE WITHOUT PAN,3,TDS RATES,32,tds rates 07-08 EXCEL,3,tds rates 09-10 FY,6,TDS RATES 10-11,11,tds rates 2012,4,tds rates after budget 2010,2,TDS RATES ASSESSMENT YEAR 2011-12,4,tds rates chart 10-11,2,TDS RATES DIRECT TAX CODE,2,TDS RATES FOR AY 2010-11,2,tds rates fy 2016-17,3,TDS RATES FY 2017-18,3,TDS RATES FY 2018-19,1,TDS REFUND,11,tds return online free,3,tds rules amendment,4,tds salary rate,3,tds section 194C,9,tds software,1,tds statement,2,tds taxi charges,1,tds u/s 194C,6,TDS U/S 195,8,tds verification,2,TDSCPC,28,tdsman,15,tdsman software,13,TEACHER PAY SCALE,1,TERM DEPOSIT,3,TERM INSURANCE,8,term plan,2,The companies act 2013,132,The companies rules,115,THIN CAPITALISATION,1,third party insurance,2,ticket booking tds,2,time deposit,2,times prime membership,1,TIMING CHANGE,1,tin structure,2,tin-nsdl,14,tin-nsdl free etds statement software,3,TIN-NSDL.TIN NSDL FORM 16,4,TOLL FEES,1,tool bar for Chartered Accountants,5,TOP BANK OFFICIAL CBI ARREST,1,TR-6,1,traces,15,TRADEMARK,2,trading in shares,7,transaction not transfer,1,transfer fee,1,transfer includes,2,transfer loan from one bank to other,1,transport allownace,6,transport of goods by rail,5,travel agent tds,1,tribunal,1,trp,1,tuition fees,7,tuition fees children,2,TURNOVER MEANING 44AB,8,two challan in same month,1,uan,12,ubislate,1,UDYAM PORTAL,1,UGC PAY SCALES,1,uid,10,uidai,5,ulip,29,ULIP AFTER BUDGET,5,ulp,2,unclaimed deposits,5,undeliverd refund status,1,undelivered refund status,4,uniform allowance,2,union budget 2010,1,union budget 2011,2,union budget 2012,5,union budget 2012-13,29,unique identity number,5,unique tds certificate number,2,Unique trasaction number,3,unit linked insurance plan,6,UNIVERSAL ACCOUNT NUMBER,3,universal life plans,1,unsecured non convertible debentures,4,up election,3,UP VAT,2,UPI,1,USA,1,use of tally,1,uti pan card,3,UTN,5,V S Vadivel FCA ACS,1,vacant house,1,valuation of motor car,5,valuation of perquisites,16,valuation of perquisities,11,valuation of rent free house accommodation,5,valuation of works contract 01.07.2012,11,VALUE ADDED TAX,5,VAT,8,vat 11 digit detail,2,VAT ACT,3,VAT AND SERVICE TAX ON SOFTWARE,2,VAT DEFULTERS,1,VAT FORMS,2,VAT LATEST RULES,3,VAT MEANING,1,VAT NUMBER PUNJAB,1,vat on petrol,3,vat rate 4 to 5 %,1,vat rate changes punjab,3,VAT RATES,2,VAT RULES,1,VAT SCHEDULE,1,VAT TDS ON WORK CONTRACT,4,VAT UP AT A GLANCE,1,VCES,7,verified by Visa,3,VERIFY EXCISE CODE,1,verify pan,2,VERIFY SERVICE TAX CODE,7,VERIFY YOUR SERVICE TAX DEPOSIT,1,video,14,VIEW 26AS,7,VIEW YOUR TAX CREDIT,6,view your taxes online,5,Visa,4,VISHAL-REHEJA,1,vodafone,2,WAGES,3,ward circle,2,wealth tax,8,WEBCAST OF BUDGET 2011 ON COMPUTER,2,weighted scientific research deduction,2,what do u mean by micr,2,what does 10 digits of pan card indicates,1,what does each letter in pan number indicate,1,WHAT IS CHEAPER,1,what is company code 0020,1,WHAT IS DEARER,1,what is micr code,2,what is neft,5,what is PAN,1,WHAT IS STC,3,what is the meaning of rtgs,3,whatsapp,1,WHEAT AND PADDY,1,white paper,1,who can file sahaj.,10,who can sign income tax return,2,who can use itr-2,4,WIFE'S POLICY PREMIUM,2,wifes name,2,WILL,5,window dressing,1,without consideration,1,work contract service tax,16,working capital,1,Workmens Compensation Act,3,WORKS CONTRACT,3,wrong accounting code in service tax,1,wrong assessment year in challan,4,wrong head on challan,2,wrong name error in e filing registration,7,WRONG NAME IN ETDS RETURN,2,wrong pan on challan,2,wrong pan while deposit,1,wrong section on challan,3,www.satyamevjayate.in,1,xbrl,5,XLSX,2,ynitya income tax calculator,22,YouTube,1,
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SIMPLE TAX INDIA: TDS Rate Chart for FY 2023-24
TDS Rate Chart for FY 2023-24
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https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEitERua1ilM_jxnA0wV0dVKICLY_ggBG_GWrfMMlVzDtTgYeFUtLbFH6wjRNN0NO7GOHm83oaFm5w3B26ojCyIIxmsFj_uRYS3qkU_sDB3e1VaftPXjkrQILr1k0-qwuCGS-8pgC_jemFjs3Xu-WGnw72_GUMLpSWCZ8YR6V1sz5-58FrN8OQUuxMnMxyuG/s72-w640-c-h335/TDS%20Rate%20Chart%20for%20FY%202023-24.png
SIMPLE TAX INDIA
https://www.simpletaxindia.net/2023/12/tds-rate-chart-for-fy-2023-24.html
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