1 TAX DEDUCTION ACCOUNT NO

2 PERMANENT ACCOUNT NO
3 FINANCIAL YEAR
4 ASSESSMENT YEAR
5 Has regular / correction statement for From 26Q filed for earlier period
6 15 Digit Token No. of earlier statement filed for From 26Q (successfully Accepted)
7 NAME OF THE DEDUCTOR
8 TYPE OF DEDUCTOR
9 BRANCH/DIVISION(if any)
10 ADDRESS 1
11 ADDRESS 2
12 ADDRESS 3
13 ADDRESS 4
14 ADDRESS 5
15 STATE
16 PINCODE
17 TELEPHONE NO
18 Deductor category to be mentioned as per Annexure 3
19 EMAIL
20 NAME OF THE PERSON RESPONSIBLE FOR DEDUCTION OF TAX
21 DESIGNATION
RESPONSIBLE PERSON PERMANENT ACCOUNT NO
22 ADDRESS 1
23 ADDRESS 2
24 ADDRESS 3
25 ADDRESS 4
26 ADDRESS 5
27 STATE
28 PINCODE
29 TELEPHONE NO
30 EMAIL
31 State Name to be mentioned as per Annexure 5
32 Goods and Service Tax Number (GSTN) (15 digit)
33 Ministry Name to be mentioned as per Annexure 4
PAO CODE ( Mandatory for central govt (A).Optional for deductor type State Govt
(S),Statutory body-Central Govt (D),Statutory body-State Govt (E),Autonomous body-
Central Govt (G),Autonomous body-State Govt (H),Local Authority-Central Govt (L)& Local
Authority-State Govt (N).For other deductor type no value should be provided.)

34
 DDO CODE (Mandatory for deductor type Central Government (A). Optional for deductor
type State Government (S),Statutory body-Central Govt (D),Statutory body - State Govt (E),
Autonomous body - Central Govt (G),Autonomous body - State Govt (H),Local Authority -
Central Govt (L)& Local Authority - State Govt (N).For other deductor type no value should
be provided.)
35
PAO Registration No (Optional for deductor type Central Govt (A),State Govt (S),Statutory
Body - Central Govt (D),Statutory Body - Central Govt.(E),Autonomous body - Central Govt
(G),Autonomous body - State Govt (H),Local Authority - Central Govt (L)& Local Authority -
State Govt (N).For other deductor type no value should be provided.)

36
DDO Registration No (Optional for deductor type Central Govt. (A), State Govt. (S),
Statutory Body - Central Govt. (D), Statutory Body - Central Govt. (E), Autonomous body -
Central Govt. (G), Autonomous body - State Govt. (H), Local Authority - Central Govt. (L) &
Local Authority - State Govt. (N). For other deductor type no value should be provided.)

37

38 Contact details : Name & Cell No. ( mandatory)

 CHET12296E
AAACT2630C
2022-23
2023-24
YES
266429600014686 MANDATORY IF LINE NO.5 IS "YES"
TRIPLICANE PERMANENT FUND NIDHI LIMITED
Company
CHENNAI
5/462
VALAYAPATHI SALAI
MOGAPPAIR EAST

CHENNAI
TAMILNADU
600037
044-26561887
Company
tpf6mgp@gmail.com
RAMESH C
BRANCH MANAGER
AJQPR5464G MANDATORY IF LINE NO.22 "YES"
S3
ADITHYA FLATS
28/36 CAR STREET
TRIPLICANE
CHENNAI
TAMILNADU
600005
8056072949
tpf6mgp@gmail.com
TAMILNADU
33AAACT2630C1Z2
RAMESH C - 8056072949
 2009-10
2010-11
2011-12
2012-13
2013-14
Central Government 2014-15
State Government 2015-16
Statutory body (Centra2016-17
Statutory body (State 2017-18
Autonomous body (Cen2018-19
Autonomous body (Sta2019-20
Local Authority (Centra2020-21
Local Authority (State 2021-22
Company 2022-23
Branch / Division of 2023-24
Association of Person (AOP)
Association of Person (Trust)
Artificial Juridical Person
Body of Individuals
Individual/HUF
Firm
 SECTION EDUCATION CESS
SR NO TDS Rs. SURCHARGE Rs. INTEREST Rs.
CODE Rs.

(401) (402) (403) (404) (405) (406)

1 94A 1275.00 0.00 0.00 0.00
2 94A 1222.00 0.00 0.00 0.00
3 94A 1399.00 0.00 0.00 0.00

1 94I 2728.00 0.00 0.00 0.00

2 94I 2728.00 0.00 0.00 0.00
3 94I 2728.00 0.00 0.00 0.00

94 A 3896.00
94 I 8184.00
TOTAL 12080.00
 TOTAL TAX DEPOSITED
DATE ON WHICH
OTHERS Rs. Rs. CHEQUE/DD NO BSR CODE
TAX DEPOSITED
(402+403+404+405+406)

(407) (408) (409) (410) (411)

0.00 1275.00 0220002 8/2/2023
0.00 1222.00 0220002 9/4/2023
0.00 1399.00 0220002 10/4/2023

0.00 2728.00 0220002 8/2/2023

0.00 2728.00 0220002 9/4/2023
0.00 2728.00 0220002 10/4/2023
 Minor head of
Challan 200-
TDS payable
WHETHER TDS
TRANSFER Interest to be by taxpayer
DEPOSITED BY
VOUCHER/CHALL Late Fee allocated / Other 400-TDS
BOOK ENTRY?
AN SERIAL NO apportioned regular
YES/NO
Assessment
(Raised by IT
(412) (413) 305 312
Dept)
00093 N
01551 N
00256 N

00103 N
01712 N
00280 N
 Deductee Code Amount Paid by Book
PAN of the Date of
Sr No. (01-Company 02- Name of the deductee Paid/Credite Entry or TDS Rs.
Deductee Payment/credit
Others) d Rs. otherwise

(414) (415) (416) (417) (418) -419.00 (420) (421)

1 02-Non-Company AALPB7860N BHUMA 7/31/2023 5089.40 NO 509.00
2 02-Non-Company ABDPL2517K LALITHA KUMAR 7/31/2023 1458.00 NO 146.00
3 02-Non-Company AVIPK7022M KARTHIK K 7/31/2023 1250.00 NO 125.00
4 02-Non-Company ACVPJ4445M JANARTHANAN N 7/31/2023 1375.00 NO 138.00
5 02-Non-Company AAAPN0001C NAMBI IYENGAR RANGACHARY 7/31/2023 2965.00 NO 297.00
6 02-Non-Company AALPS4247G SUKUMAR V S 7/31/2023 591.00 NO 60.00
7 02-Non-Company DUCPS4724J SANKARAN S 7/31/2023 2517.00 NO 0.00
8 02-Non-Company BIKPM0301N MANOHAR G NO 0.00
9 02-Non-Company BMBPR1053C RADHABAI R 7/31/2023 1166.00 NO 0.00
10 02-Non-Company AIEPC8876C CHANDRASEKAR N 7/31/2023 15433.00 NO 0.00
11 02-Non-Company AKEPS7369A SAMPATHKUMAR S 7/31/2023 625.00 NO 0.00
12 02-Non-Company AGHPN0370K NATARAJAN R 7/31/2023 2416.00 NO 0.00
13 02-Non-Company CKQPS3220L SELVAKUMARI S 7/31/2023 5624.00 NO 0.00
14 02-Non-Company AADPV2028E VIJAYAKUMAR C 7/31/2023 2025.00 NO 0.00
15 02-Non-Company AACPV1396A RAJESHWARI V 7/31/2023 2302.00 NO 0.00
16 02-Non-Company FMZPS4551L SARASWATHI V 7/31/2023 3704.00 NO 0.00
17 02-Non-Company BKHPB4393P BRINDHA N 7/31/2023 310.00 NO 0.00
18 02-Non-Company BDDPR7552K RAJESHWARI P S 7/31/2023 2867.00 NO 0.00
19 02-Non-Company CUYPB3603A DHANASEKARAN B 7/31/2023 704.00 NO 0.00
20 02-Non-Company AEKPN9876R NANDHINI BHARATHI C V 7/31/2023 440.00 NO 0.00
21 02-Non-Company AKSPB4531D BURUGAPALLI SRINIVASA RAO 7/31/2023 500.00 NO 0.00
22 02-Non-Company AABPK0927F KUMAR S 7/31/2023 3725.00 NO 0.00
23 02-Non-Company DQDPS4004L SANTHANAM P S 7/31/2023 2874.00 NO 0.00
24 02-Non-Company BLXPG3074K GEETHA N 7/31/2023 691.00 NO 0.00
25 02-Non-Company BTSPV0737R VAIJAYANTHI V 7/31/2023 2902.00 NO 0.00
26 02-Non-Company ACOPU9761E UMA R 7/31/2023 1868.00 NO 0.00
27 02-Non-Company ADXPG8826C RAJAN G 7/31/2023 1127.00 NO 0.00
27 02-Non-Company JAGANNATHAN S 7/31/2023 1267.00 NO 0.00
28 02-Non-Company NATARAJAN K 7/31/2023 7315.00 NO 0.00

1 02-Non-Company AALPB7860N BHUMA 8/31/2023 5121.80 NO 513.00

2 02-Non-Company ABDPL2517K LALITHA KUMAR 8/31/2023 1458.00 NO 146.00
3 02-Non-Company AVIPK7022M KARTHIK K 8/31/2023 1250.00 NO 125.00
4 02-Non-Company ACVPJ4445M JANARTHANAN N 8/31/2023 647.00 NO 65.00
5 02-Non-Company AAAPN0001C NAMBI IYENGAR RANGACHARY 8/31/2023 3125.00 NO 313.00
6 02-Non-Company AALPS4247G SUKUMAR V S 8/31/2023 591.00 NO 60.00
7 02-Non-Company AKEPS7369A SAMPATHKUMAR S 8/31/2023 625.00 NO 0.00
8 02-Non-Company BIKPM0301N MANOHAR G NO 0.00
9 02-Non-Company BMBPR1053C RADHABAI R 8/31/2023 1166.00 NO 0.00
10 02-Non-Company AIEPC8876C CHANDRASEKAR N 8/31/2023 15227.00 NO 0.00
11 02-Non-Company DUCPS4724J SANKARAN S 8/31/2023 2517.00 NO 0.00
12 02-Non-Company AGHPN0370K NATARAJAN R 8/31/2023 2416.00 NO 0.00
13 02-Non-Company CKQPS3220L SELVAKUMARI S 8/31/2023 5624.00 NO 0.00
14 02-Non-Company AADPV2028E VIJAYAKUMAR C 8/31/2023 2025.00 NO 0.00
15 02-Non-Company AACPV1396A RAJESHWARI V 8/31/2023 2409.00 NO 0.00
16 02-Non-Company FMZPS4551L SARASWATHI V 8/31/2023 3704.00 NO 0.00
17 02-Non-Company BKHPB4393P BRINDHA N 8/31/2023 312.00 NO 0.00
18 02-Non-Company BDDPR7552K RAJESHWARI P S 8/31/2023 2677.00 NO 0.00
19 02-Non-Company CUYPB3603A DHANASEKARAN B 8/31/2023 708.00 NO 0.00
20 02-Non-Company ADXPG8826C RAJAN G 8/31/2023 2591.00 NO 0.00
21 02-Non-Company AEKPN9876R NANDHINI BHARATHI C V 8/31/2023 513.00 NO 0.00
22 02-Non-Company AKSPB4531D BURUGAPALLI SRINIVASA RAO 8/31/2023 600.00 NO 0.00
23 02-Non-Company AABPK0927F KUMAR S 8/31/2023 5691.00 NO 0.00
24 02-Non-Company DQDPS4004L SANTHANAM P S 8/31/2023 2292.00 NO 0.00
25 02-Non-Company BLXPG3074K GEETHA N 8/31/2023 689.00 NO 0.00
26 02-Non-Company BTSPV0737R VAIJAYANTHI V 8/31/2023 2910.00 NO 0.00
27 02-Non-Company ACOPU9761E UMA R 8/31/2023 1868.00 NO 0.00
28 02-Non-Company JAGANNATHAN S 8/31/2023 2496.00 NO 0.00
29 02-Non-Company NATARAJAN K 8/31/2023 7408.00 NO 0.00

1 02-Non-Company AALPB7860N BHUMA 9/30/2023 4988.20 NO 499.00

2 02-Non-Company ABDPL2517K LALITHA KUMAR 9/30/2023 1458.00 NO 146.00
3 02-Non-Company AVIPK7022M KARTHIK K 9/30/2023 1250.00 NO 125.00
4 02-Non-Company ACVPJ4445M JANARTHANAN N 9/30/2023 2540.00 NO 256.00
5 02-Non-Company AAAPN0001C NAMBI IYENGAR RANGACHARY 9/30/2023 3125.00 NO 313.00
6 02-Non-Company AALPS4247G SUKUMAR V S 9/30/2023 591.00 NO 60.00
7 02-Non-Company AKEPS7369A SAMPATHKUMAR S 9/30/2023 645.00 NO 0.00
8 02-Non-Company BIKPM0301N MANOHAR G NO 0.00
9 02-Non-Company BMBPR1053C RADHABAI R 9/30/2023 658.00 NO 0.00
10 02-Non-Company AIEPC8876C CHANDRASEKAR N 9/30/2023 14895.00 NO 0.00
11 02-Non-Company DUCPS4724J SANKARAN S 9/30/2023 2537.00 NO 0.00
12 02-Non-Company AGHPN0370K NATARAJAN R 9/30/2023 2436.00 NO 0.00
13 02-Non-Company CKQPS3220L SELVAKUMARI S 9/30/2023 5644.00 NO 0.00
14 02-Non-Company AADPV2028E VIJAYAKUMAR C 9/30/2023 2047.00 NO 0.00
15 02-Non-Company AACPV1396A RAJESHWARI V 9/30/2023 2537.00 NO 0.00
16 02-Non-Company FMZPS4551L SARASWATHI V 9/30/2023 3724.00 NO 0.00
17 02-Non-Company BKHPB4393P BRINDHA N 9/30/2023 303.00 NO 0.00
18 02-Non-Company BDDPR7552K RAJESHWARI P S 9/30/2023 3348.00 NO 0.00
19 02-Non-Company CUYPB3603A DHANASEKARAN B 9/30/2023 710.00 NO 0.00
20 02-Non-Company ADXPG8826C RAJAN G 9/30/2023 2864.00 NO 0.00
21 02-Non-Company AEKPN9876R NANDHINI BHARATHI C V 9/30/2023 589.00 NO 0.00
22 02-Non-Company AKSPB4531D BURUGAPALLI SRINIVASA RAO 9/30/2023 700.00 NO 0.00
23 02-Non-Company AABPK0927F KUMAR S 9/30/2023 10050.00 NO 0.00
24 02-Non-Company DQDPS4004L SANTHANAM P S 9/30/2023 3818.00 NO 0.00
25 02-Non-Company BLXPG3074K GEETHA N 9/30/2023 779.00 NO 0.00
26 02-Non-Company BTSPV0737R VAIJAYANTHI V 9/30/2023 2958.00 NO 0.00
27 02-Non-Company ACOPU9761E UMA R 9/30/2023 1888.00 NO 0.00
28 02-Non-Company JAGANNATHAN S 9/30/2023 2130.00 NO 0.00
29 02-Non-Company NATARAJAN K 9/30/2023 7623.00 NO 0.00

1 02-Non-Company AKAPM4342B PADMANABHAN M 7/31/2023 27280.00 NO 2728.00

2 02-Non-Company AKAPM4342B PADMANABHAN M 8/31/2023 27280.00 NO 2728.00
3 02-Non-Company AKAPM4342B PADMANABHAN M 9/30/2023 27280.00 NO 2728.00
 Total tax Total tax Reason for non-
Surcharge Educational Challan Serial Date of Rate at which
deducted deposited BSR Code deduction/lowe
Rs. Cess Rs. No deduction deducted
(421+422+423) Rs. r deduction

(422) (423) (424) (425) (410) (412) (426) (427) (428)

0.00 0.00 509.00 509.00 0220002 00093 7/31/2023 10%
0.00 0.00 146.00 146.00 0220002 00093 7/31/2023 10%
0.00 0.00 125.00 125.00 0220002 00093 7/31/2023 10%
0.00 0.00 138.00 138.00 0220002 00093 7/31/2023 10%
0.00 0.00 297.00 297.00 0220002 00093 7/31/2023 10%
0.00 0.00 60.00 60.00 0220002 00093 7/31/2023 10%
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0

0.00 0.00 513.00 513.00 0220002 01551 8/31/2023 10%

0.00 0.00 146.00 146.00 0220002 01551 8/31/2023 10%
0.00 0.00 125.00 125.00 0220002 01551 8/31/2023 10%
0.00 0.00 65.00 65.00 0220002 01551 8/31/2023 10%
0.00 0.00 313.00 313.00 0220002 01551 8/31/2023 10%
0.00 0.00 60.00 60.00 0220002 01551 8/31/2023 10%
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0

0.00 0.00 499.00 499.00 0220002 00256 9/30/2023 10%

0.00 0.00 146.00 146.00 0220002 00256 9/30/2023 10%
0.00 0.00 125.00 125.00 0220002 00256 9/30/2023 10%
0.00 0.00 256.00 256.00 0220002 00256 9/30/2023 10%
0.00 0.00 313.00 313.00 0220002 00256 9/30/2023 10%
0.00 0.00 60.00 60.00 0220002 00256 9/30/2023 10%
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0
0.00 0.00 0.00 0.00 0 0

0.00 0.00 2728.00 2728.00 0220002 00103 7/31/2023 10%

0.00 0.00 2728.00 2728.00 0220002 01712 8/31/2023 10%
0.00 0.00 2728.00 2728.00 0220002 00280 9/30/2023 10%
 Deductee Refernce Certificate number issued by Amount of cash
Number Provided by Assessing Officer u/s 197 for withdrawal in excess of
Section Under Which the deductor if non-dedction/lower Rs.1 core as referred to in
Payment Made Available deduction Section 194N
429 430 431 432
94A
94A
94A
94A
94A
94A
94A
94A
94A
94A
94A
94A
94A
94A
94A
94A
94A
94A
94I
94I
94I
01-Company A - LOWER DEDUCTION
02-Non-Company B - NO DEDUCTION
C - HIGHER DEDUCTION
NO Y - TRESHOLD LIMIT
Blank
R - Senior Citizens
94A
4BB
94C
94D
4EE
94H
4IA
4IB
94J
4JA
94L
4BA
LBB
9IA
LBC
4IC
94O
94Q
 TDS Rate Charts for the FY 2022-23
Section Deductee* Nature of transaction Threshold Limit (Rs) TDS Rate
192 R, NR Payment of salary Basic exemption limit of employee Normal Slab Rates

192A R, NR Premature withdrawal from EPF 50,000 10%

193 R Interest on securities Debentures- 5,000 10%

8% Savings (Taxable) Bonds 2003
or 7.75% Savings (Taxable) Bonds
2018- 10,000

Other securities- No limit

194 R Payment of any dividend 5,000 10%

194A R Interest from other than interest Senior Citizens- 50,000 10%
from securities (from deposits Others- 40,000
with banks/post office/co-
194A R Interest from other than interest 5,000 10%
on securities u/s 193 and interest
from banks/post office/co-
operative society.

For e.g., interest from friends and

relatives

194B R, NR, FC Income from lottery winnings, 10,000 30%

card games, crossword puzzles,
and other games of any type

194BB R, NR, FC Income from horse race winnings 10,000 30%

194C R Payment to contractor/sub- Single transaction- 30,000 1%

contractor:-
Individuals/HUF Aggregate transactions- 1,00,000

194C R Payment to contractor/sub- Single transaction- 30,000 2%

contractor:-
194C R 2%

Other than Individuals/HUF Aggregate transactions- 1,00,000

194D R Insurance commission to 15,000 10%

domestic companies

194D R Insurance commission to other 15,000 5%

than companies

194DA R Income for the insurance pay-out, 1,00,000 5%

while payment of any sum in
respect of a life insurance policy.

194E NR, FC Payment to non-resident No limit 20%

sportsmen/sports association

194EE R, NR Payment of amount standing to 2,500 10%

the credit of a person under
National Savings Scheme (NSS)

194F R, NR Payment for the repurchase of No limit 20%

the unit by Unit Trust of India
(UTI) or a Mutual Fund

194G R, NR, FC Payments, commission, etc., on 15,000 5%

the sale of lottery tickets

194H R Commission or brokerage 15,000 5%

194-I R Rent on 2,40,000 2%

plant and machinery

194-I R Rent on 2,40,000 10%

land/building/furniture/fitting

194-IA R Payment in consideration of 50,00,000 1%

transfer of certain immovable
property other than agricultural
land.

194-IB R Rent payment by an individual or 50,000 per month 5%

HUF not covered u/s. 194-I
194-IC R Payment under Joint No limit 10
Development Agreements (JDA)
to Individual/HUF

194J R Any sum paid by way of fee for 30,000 10%

professional services

194J R Any sum paid by way of 30,000 10%

remuneration/fee/commission to
a director

194J R Any sum paid for not carrying out 30,000 10%
any activity concerning any
business;

194J R Any sum paid for not sharing any 30,000 10%
know-how, patent, copyright, etc.

194J R Any sum paid as a fee for 30,000 2%

technical services

194J R Any sum paid by way of royalty 30,000 2%

towards the sale or distribution,
or exhibition of cinematographic
films

194J R Any sum paid as fees for technical 30,000 2%

services, but the payee is engaged
in the business of operation of the
call center.

194K R Payment of any income for units No limit 10%

of a mutual fund, for example,
dividend

194LA R Payment in respect of 2,50,000 10%

compensation on acquiring
certain immovable property

194LB NR, FC Payment of interest on No limit 5%

infrastructure debt fund to Non-
Resident
194LC NR, FC Payment of interest for the loan No limit 5%
borrowed in foreign currency by
an Indian company or business
trust against loan agreement or
the issue of long-term bonds

194LC NR, FC Payment of interest for the loan No limit 4%

borrowed in foreign currency by
an Indian company or business
trust against the issue of long-
term bonds listed in IFSC

194LD NR, FC Payment of interest on bond No limit 5%

(rupee-denominated) to FII or a
QFI

194LBA(1) R Certain income distributed by a No limit 10%

business trust to its unitholder

194LBA(2) NR, FC Interest income of a business No limit 5%

trust from SPV distribution to its
unitholders

194LBA(2) NR, FC Dividend income of a business No limit 10%

trust from SPV, in which it holds
the entire share capital exempt
the capital held by the
government, and distribution to
its unitholders

194LBA(3) NR Rental income payment of assets No limit 30%

owned by the business trust to
the unitholders of such business
trust

194LBA(3) FC Rental income payment of assets No limit 40%

owned by the business trust to
the unitholders of such business
trust

194LBB R, NR Certain income paid to a No limit 10%

unitholder in respect of units of
an investment fund
194LBB FC Certain income paid to a No limit 40%
unitholder in respect of units of
an investment fund

194LBC R Income from investment in No limit 25%

securitisation fund received to an
individual and HUF

194LBC R Income from investment in No limit 10%

securitisation fund received to a
domestic company

194LBC FC Income from investment in No limit 40%

securitisation fund received to a
foreign company

194LBC NR Income from investment in No limit 10%

securitisation fund received to
NRI

194M R Certain payments by 50,00,000 5%

Individual/HUF not liable to
deduct TDS under Section 194C,
194H, and 194J

194N R, NR Cash withdrawal exceeding a 1 crore 2%

certain amount

194N R, NR Cash withdrawal in case person -20 lakh to 1 crore 2%

not filing ITR for last three years -1 crore 5%
and the original ITR filing due date
194O R Payment for the sale of goods or 5,00,000 1%
provision of services by the e-
commerce operator through its
digital or electronic facility or
platform.

194P R Payment of pension or interest to Basic exemption limit of senior Normal

specified senior citizens of age 75 citizens or super senior citizens tax slab
years or more rates

194Q R Payments for the purchase of 50,00,000 0.10%

goods
194R R Perquisite or benefit to a business 20,000 10%
(Refer or profession
notes)
194S R TDS on the transfer of virtual Specified Persons- 50,000 1%
digital assets
 R TDS on the transfer of virtual 1%
digital assets

(Refer
notes)
Others- 10,000
195 NR Income on investments made by No limit 20%
NRI citizen

195 NR Income by way of LTCG referred No limit 10%

to in section 115E in the case of
NRI

195 NR, FC Income by way of LTCG under No limit 10%

section 112(1)(c)(iii)

195 NR, FC Income by way of LTCG No limit 10%

under section 112A

195 NR, FC Income by way of STCG No limit 15%

under section 111A

195 NR, FC Any other income by way of LTCG No limit 20%

195 NR, FC Interest payable on money No limit 20%

borrowed by the government or
Indian concern in foreign currency

195 NR, FC Income from royalty payable by No limit 10%

the Indian concern or the
government, for the copyright in a
subject referred in the first
proviso of section 115A or
computer software referred to in
the second proviso of section
115A

195 NR Income from royalty payable by No limit 10%

government or Indian concern in
pursuance of an agreement on
matters included in the industrial
policy

195 FC Income from royalty payable by No limit 50%

government or Indian concern in
pursuance of an agreement on
matters included in the industrial
policy
 If the agreement for such royalty
payment is entered in between
31st March 1961 and 1st April
1976

195 FC Income from royalty payable by No limit 10%

government or Indian concern in
pursuance of an agreement on
matters included in the industrial
policy

If the agreement for such royalty

payment is entered after 31st
March 1976

195 NR Income from technical fees No limit 10%

payable by government or Indian
concern in pursuance of an
agreement on matters related to
industrial policy

195 FC Income from technical fees No limit 50%

payable by government or Indian
concern in pursuance of an
agreement on matters related to
industrial policy

If the agreement for such

payment is entered in between
29th February 1964 and 1st April
1976

195 FC Income from technical fees No limit 10%

payable by government or Indian
concern in pursuance of an
agreement on matters related to
industrial policy

If the agreement for such

payment is entered after 31st
March 1976

195 NR Any other income No limit 30%

195 FC Any other income No limit 40%

196B NR, FC Income (including LTCG) from No limit 10%
units of an offshore fund

196C NR, FC Income (including LTCG) from No limit 10%

foreign currency bonds or GDR of
an Indian company

196D NR, FC Income (excluding dividend and No limit 20%

capital gain) from Foreign
Institutional Investors.

*”R” denotes Resident,

“FC” denotes Foreign company, and
“NR” denotes Non-Resident.
Note:
1. The Normal slab rates for FY 2022-23 for individuals and HUF remain unchanged in both the old and new tax regimes.
2. Applicable surcharge and health and education cess shall be deducted in addition to the TDS rates
deducted
3. In the above TDS rate chart, the forpayee
‘Resident’ NRI deductees.
under the column ‘TDS deducted’ includes
domestic companies.
4. New Sections-194R and 194S (discussed below) are inserted in Budget 2022.
Annexure 3
Category (deductor/collector) description
Central Government
State Government
Statutory body (Central Govt.)
Statutory body (State Govt.)
Autonomous body (Central Govt.)
Autonomous body (State Govt.)
Local Authority (Central Govt.)
Local Authority (State Govt.)
Company
Branch / Division of Company
Association of Person (AOP)
Association of Person (Trust)
Artificial Juridical Person
Body of Individuals
Individual/HUF
Firm
Annexure - 4

Ministry name
Agriculture
Atomic Energy
Fertilizers
Chemicals and Petrochemicals
Civil Aviation and Tourism
Coal
Consumer Affairs, Food and Public Distribution
Commerce and Textiles
Environment and Forests and Ministry of Earth Science
External Affairs and Overseas Indian Affairs
Finance
Central Board of Direct Taxes
Central Board of Excise and Customs
Contoller of Aid Accounts and Audit
Central Pension Accounting Office
Food Processing Industries
Health and Family Welfare
Home Affairs and Development of North Eastern Region
Human Resource Development
Industry
Information and Broadcasting
Telecommunication and Information Technology
Labour
Law and Justice and Company Affairs
Personnel, Public Grievances and Pensions
Petroleum and Natural Gas
Plannning, Statistics and Programme Implementation
Power
New and Renewable Energy
Rural Development and Panchayati Raj
Science And Technology
Space
Steel
Mines
Social Justice and Empowerment
Tribal Affairs
D/o Commerce (Supply Division)
Shipping and Road Transport and Highways
Urban Development, Urban Employment and Poverty Alleviation
Water Resources
President's Secretariat
Lok Sabha Secretariat
Rajya Sabha secretariat
Election Commission
Ministry of Defence (Controller General of Defence Accounts)
Ministry of Railways
Department of Posts
Department of Telecommunications
Andaman and Nicobar Islands Administration
Chandigarh Administration
Dadra and Nagar Haveli
Goa, Daman and Diu
Lakshadweep
Pondicherry Administration
Pay and Accounts Officers (Audit)
Ministry of Non-conventional energy sources
Government Of NCT of Delhi
Others
Annexure - 5
State Name
ANDAMAN AND NICOBAR ISLANDS
ANDHRA PRADESH
ARUNACHAL PRADESH
ASSAM
BIHAR
CHANDIGARH
DADRA & NAGAR HAVELI
DAMAN & DIU
DELHI
GOA
GUJARAT
HARYANA
HIMACHAL PRADESH
JAMMU & KASHMIR
KARNATAKA
KERALA
LAKSHWADEEP
MADHYA PRADESH
MAHARASHTRA
MANIPUR
MEGHALAYA
MIZORAM
NAGALAND
ORISSA
PONDICHERRY
PUNJAB
RAJASTHAN
SIKKIM
TAMILNADU
TRIPURA
UTTAR PRADESH
WEST BENGAL
CHHATISHGARH
UTTARANCHAL
JHARKHAND
OTHERS