TDS Rate AY 2022-23 FY 2021-22 (1/4/21 to 31/3/22)

Particulars	1.4.21 to 31.3.22	1.4.20 to 13.5.20	14.5.20 to 31.3.21
Section 194-A Interest other than Int on Security	10%	10%	7.50%
Section 194C: Payment to contractor/sub-contractor.
a)   Individuals/HUF	1%	1%	0.75%
b)   Others	2%	2%	1.50%
Section 194H: Commission or brokerage	5%	5%	3.75%
Section 194-I: Rent on   a) Plant and Machinery	2%	2%	1.50%
b) Land/building/furniture/fitting w.e.f 1st April 2019, tax deduction limit on rent is increased to Rs 2.4 lakhs p.a. from Rs 1.8 lakhs p.a.	10%	10%	7.50%
Section 194-IA: Payment in consideration of transfer of certain immovable property other than agricultural land.	1%	1%	0.75%
Section 194-IB: Rent payment by an individual or HUF not covered u/s. 194 i	5%	5%	3.75%
Section 194J: Any sum paid by way of:
(a) Fee for professional services;	10%	10%	7.50%
(b) Remuneration/fee/commission to a director;	10%	10%	7.50%
(c) For not carrying out any activity in relation to any business;	10%	10%	7.50%
(d) For not sharing any know-how, patent, copyright etc.	10%	10%	7.50%
(e) Fee for technical services	2%	2%	1.50%
(g) Fees for technical services but payee is engaged in the business of operation of call centre	2%	2%	1.50%