Rate OF TDS

TDS / TCS RATES FOR F.Y.2024-25

           
Section Nature of Payment Threshold Limit of Payment   Rates
      Basic Exemption Limit  
      For Old regime For New regime  
192 Income from Salary Super Senior Citizen (80 Years or more) Rs. 5,00,000 Rs. 3,00,000 Average rate of Tax + Health & Education Cess (Surcharge if Salary > 50 Lacs)                                                        TDS as per Tax Regime selected by employee. If not selected, TDS deduction as per New Regime.
Senior Citizen (60 Years or more) Rs. 3,00,000 Rs. 3,00,000
Others Rs. 2,50,000 Rs. 3,00,000
192A Premature Withdrawal from EPF  Rs. 50,000   PAN available : 10%
PAN Not available : 20% 
193 Interest on Securities (including Listed Debentures) Rs. 5,000
(Rs. 10,000 on 8% Savings (Taxable) Bonds, 2003) 
  10%
194