New tds rates 26-27

S. No.	Nature of Payment	Old Section	New Section Code	Payment Code	Threshold Limit	TDS Rate
1	Salary (Other than Govt. Employees)	192	392	1001	Basic exemption limit	Slab Rates
2	Salary (Govt. Employees)	192	392	1002	Basic exemption limit	Slab Rates
3	Interest on Securities	193	393(1) [Sl.5(i)]	1019	₹10,000	10%
4	Dividend	194	393(1) [Sl.7]	1029	Nil	10%
5	Interest other than Securities	194A
	A) Senior Citizens		393(1)[Sl.5(ii).D(a)]	1020	₹1,00,000	10%
	B) Other Individuals		393(1)[Sl.5(ii).D(b)]	1021	₹50,000	10%
	C) Others		393(1)[Sl.5(iii)]	1022	₹10,000	10%
6	Contractors / Sub-contractors	194C
	A) Individual / HUF		393(1)[Sl.6(i).D(a)]	1023	₹30,000 / ₹1,00,000	1%
	B) Others		393(1)[Sl.6(i).D(b)]	1024	Same	2%
7	Commission / Brokerage	194H	393(1)[Sl.1(ii)]	1006	₹20,000	2%
8	Rent	194I
	A) Plant & Machinery	194I(a)	393(1)[Sl.2(ii).D(a)]	1008	₹50,000/month	2%
	B) Land/Building/Furniture	194I(b)	393(1)[Sl.2(ii).D(b)]	1009	₹50,000/month	10%
9	Professional / Technical Fees	194J
	A) Technical Services		393(1)[Sl.6(iii).D(a)]	1026	₹50,000	2%
	B) Professional Services		393(1)[Sl.6(iii).D(b)]	1027	₹50,000	10%
	C) Director Fees		393(1)[Sl.6(iii).D(b)]	1028		10%
10	Perquisite / Benefit	194R
	A) Cash		393(1)[Sl.8(iv)]	1034	₹20,000	10%
	B) In Kind / Mixed		393(1)[Sl.8(iv) Note 6]	1035	₹20,000	10%
11	Payment to Partners (Firm)	194T	393(3)[Sl.7]	1067	₹20,000	10%
12	Purchase of Goods	194Q	393(1)[Sl.8(ii)]	1031	₹50 Lakh	0.10%
13	PF Withdrawal	192A	393(7)	1004	₹50,000	10%
14	Sale of Scrap (TCS)	206C(1)	394(1)[Sl.4]	1073	Nil	1%