TDS Rates in India for Financial Year 2013-14 and Assessment Year 2014-15
This page is a historical reference for Tax Deducted at Source (TDS) rates applicable for Financial Year 2013-14 and Assessment Year 2014-15. The rates and threshold amounts below are preserved for that period and are not presented as current TDS rates.
Historical reference: This article has been redesigned without updating the underlying FY 2013-14 / AY 2014-15 TDS data.
TDS Rates for FY 2013-14 / AY 2014-15
| Income-tax Act Section | Nature of Payment or Credit | Threshold / Cut-off Amount (₹) | Rate % - Individual / HUF | Rate % - Others |
|---|---|---|---|---|
| Section 192 |
TDS on Salary Resident individual whose total income does not exceed ₹5,00,000 Others |
₹2,20,000 ₹2,00,000 |
Monthly average rate | Not applicable |
| Section 193 | TDS on interest on debenture | ₹5,000 | 10% | 10% |
| Section 194 | TDS on deemed dividend | - | 10% | 10% |
| Section 194A | TDS on interest other than securities - by bank | ₹10,000 | 10% | 10% |
| Section 194A | TDS on interest other than securities - by others | ₹5,000 | 10% | 10% |
| Section 194B | TDS on winnings from lottery / crossword puzzle | ₹10,000 | 30% | 30% |
| Section 194BB | TDS on winnings from horse race | ₹5,000 | 30% | 30% |
| Section 194C(1) |
TDS on labour contract, AMC, work contract and manpower consultancy Single payment / Aggregate payment in financial year |
₹30,000 / ₹75,000 | 1% | 2% |
| Section 194C(2) | TDS on sub-contracts and advertisement contracts | As above | 1% | 2% |
| Section 194D | TDS on insurance commission | ₹20,000 | 10% | 10% |
| Section 194EE | TDS on payment of NSS deposit | ₹2,500 | 20% | Not applicable |
| Section 194H | TDS on commission or brokerage other than insurance commission | ₹5,000 | 10% | 10% |
| Section 194I | TDS on rent - land and building, furniture and fixtures | ₹1,80,000 | 10% | 10% |
| Section 194I | TDS on rent - plant, machinery and equipment | ₹1,80,000 | 2% | 2% |
| Section 194IA | TDS on transfer of immovable property (effective from 1 June 2013) | ₹50,00,000 | 1% | 1% |
| Section 194J | TDS on professional fees, technical charges, royalty and non-compete fees | ₹30,000 | 10% | 10% |
| Section 194(1)(ba) | TDS on remuneration or commission paid to director | Nil | 10% | 10% |
| Section 194LA | TDS on compensation on acquisition of immovable property | ₹2,00,000 | 10% | 10% |
Note: No surcharge or cess is applicable on payments made to residents other than salary.
This page is maintained as an archival reference for FY 2013-14 / AY 2014-15. It should not be used to determine TDS rates for later financial years.