TDS Rates [Assessment year 2022-23]
Rates for tax deduction at source * [For Assessment year 2022-23] Particulars TDS Rates (in %) 1. In the case of a person other than a company 1.1 where the person is resident in India- Section 192 : Payment of salary Normal Slab Rate Section 192A : Payment of accumulated balance of provident fund which is taxable in the hands of an employee. 10 Section 193 : Interest on securities a) any debentures or securities for money issued by or on behalf of any local authority or a corporation established by a Central, State or Provincial Act; 10 b) any debentures issued by a company where such debentures are listed on a recognised stock exchange in accordance with the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and any rules made thereunder; ...
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