Gyaata Family Trust

TDS rates applicable for individuals

Section	Nature of Payment	Rate in %
192	Salaries	Average Rate
193	Interest on Securities > Rs 10,000	10
193	Interest on Debentures > Rs 5,000	10
194*	Dividends > Rs. 10 lacs	10
194A**	Interest Other than Interest on Securities	10
194EE*	Payments in Respect of NSS Deposits	10
194H*	Commission or Brokerage> Rs. 15000	5
194I	Rent of Plant & Machinery	2
194I	Rent of Land, Building, Furniture Fittings etc.	10
194 IA	Transfer of Immovable Property other than Agricultural Land > Rs 50 lacs	1
194J	Professional Fees	10

* With effect from 1st June, 2016
** will include recurring deposits from 1st June, 2016