{"id":97,"date":"2015-05-02T13:14:57","date_gmt":"2015-05-02T13:14:57","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=97"},"modified":"2021-11-15T16:51:52","modified_gmt":"2021-11-15T11:21:52","slug":"new-changes-on-tds-changes-in-withholding-tax","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/","title":{"rendered":"NEW CHANGES ON TDS &#8211; CHANGES IN WITHHOLDING TAX"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6abe64b168168\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6abe64b168168\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/#NEW_CHANGES_ON_TDS\" >NEW CHANGES ON TDS:<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/#Section_192_2D_%E2%80%93_TDS_on_Salary\" >Section 192 (2D) \u2013 TDS on Salary:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/#Section_195_%E2%80%93_Payment_to_Non-Resident\" >Section 195 \u2013 Payment to Non-Resident:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/#Section_194_C_%E2%80%93_Deduction_of_Tax_on_Transporter\" >Section 194 C \u2013 Deduction of Tax on Transporter:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/#TDS_Rate_Chart_for_FY_2020-21_AY_2021-22\" >TDS Rate Chart for F.Y. 2020-21 (A.Y: 2021-22)<\/a><\/li><\/ul><\/nav><\/div>\n<figure id=\"attachment_5949\" aria-describedby=\"caption-attachment-5949\" style=\"width: 1030px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/08\/image.jpeg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-5949\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2019\/08\/image.jpeg\" alt=\"www.carajput.com;Income Tax\" width=\"1030\" height=\"686\" \/><\/a><figcaption id=\"caption-attachment-5949\" class=\"wp-caption-text\"><span style=\"color: #ffffff;\">www.carajput.com; Income Tax<\/span><\/figcaption><\/figure>\n<h1><span class=\"ez-toc-section\" id=\"NEW_CHANGES_ON_TDS\"><\/span>NEW CHANGES ON TDS:<span class=\"ez-toc-section-end\"><\/span><\/h1>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Section_192_2D_%E2%80%93_TDS_on_Salary\"><\/span><strong><em><span style=\"color: #008000;\">Section 192 (2D) \u2013 TDS on Salary:<\/span> <\/em><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">The person responsible for making the payment referred to in sub-section (1) shall, to estimate the income of the assessee or computing <a href=\"https:\/\/carajput.com\/blog\/tag\/applicable-transfer-pricing-documentation\/\">tax-deductible<\/a> under sub-section (1), obtain from the assessee the evidence or proof or particulars of prescribed claims (including the claim for set-off of loss) under the provisions of the Act in such form and manner as may be prescribed.<\/p>\n<p style=\"text-align: justify;\">Now the employer is responsible to verify all the supporting documents before determining the applicable Tax liability of employees.<\/p>\n<p style=\"text-align: justify;\"><em>Applicable with effect from<\/em>\u00a01 June 2015<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Section_195_%E2%80%93_Payment_to_Non-Resident\"><\/span><span style=\"color: #008000;\"><strong><em>Section 195 \u2013 Payment to Non-Resident: <\/em><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">The person responsible for making the payment referred to in sub-section (1) shall, to estimate the income of the assessee or computing tax-deductible under sub-section (1), obtain from the assessee the evidence or proof or particulars of prescribed claims (including a claim for set-off of loss) under the provisions of the Act in such form and manner as may be prescribed.<\/p>\n<p style=\"text-align: justify;\">Now the 15 CA should be furnished for the cases even if the tax at source is not applicable<\/p>\n<p style=\"text-align: justify;\"><em>Applicable with effect from<\/em>\u00a01 June 2015<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Section_194_C_%E2%80%93_Deduction_of_Tax_on_Transporter\"><\/span><span style=\"color: #008000;\"><strong><em>Section 194 C \u2013 Deduction of Tax on Transporter<\/em>: <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">In section 194C of the Income-tax Act, in sub-section (6), with effect from the 1st day of June 2015, for the words &#8220;on furnishing of&#8221;, the words &#8220;where such contractor owns ten or fewer goods carriages at any time during the previous year and furnishes a declaration to that effect along with&#8221; shall be substituted.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/carajput.com\/tds.php\">Aslo read: <strong>TDS\/ TCS provisions within<\/strong><\/a> <a href=\"https:\/\/www.caindelhiindia.com\/blog\/implication-of-cash-transaction-under-income-tax-act\/\"><strong>the income tax Act<\/strong><\/a><\/p>\n<p style=\"text-align: justify;\">Now the transporter needs to provide above stated declaration along with PAN to get the payment without ant <a href=\"https:\/\/carajput.com\/tds.php\">Tax Deduction<\/a><\/p>\n<h1><span class=\"ez-toc-section\" id=\"TDS_Rate_Chart_for_FY_2020-21_AY_2021-22\"><\/span><span style=\"color: #000080;\">TDS Rate Chart for F.Y. 2020-21 (A.Y: 2021-22)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h1>\n<table width=\"99%\">\n<tbody>\n<tr>\n<td width=\"74\"><strong>U\/s\u00a0<\/strong><\/td>\n<td width=\"182\"><strong>Payment Nature<\/strong><\/td>\n<td width=\"80\"><strong>Basic\u00a0 Limit<\/strong><\/td>\n<td colspan=\"2\" width=\"136\"><strong>Applicable with effect from 14\/05\/2020 to 31\/03\/2021<\/strong><\/td>\n<td colspan=\"3\" width=\"137\"><strong>Applicable from 01\/04\/2020 to 13\/05\/2020<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"74\"><strong>\u00a0<\/strong><\/td>\n<td width=\"182\"><strong>\u00a0<\/strong><\/td>\n<td width=\"80\"><strong>\u00a0<\/strong><\/td>\n<td width=\"72\"><strong>Resident<\/strong><\/td>\n<td width=\"64\"><strong>Resident<\/strong><\/td>\n<td width=\"64\"><strong>Non-resident *<\/strong><\/td>\n<td width=\"71\"><strong>Non-resident *<\/strong><\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\"><strong>\u00a0<\/strong><\/td>\n<td width=\"182\"><strong>\u00a0<\/strong><\/td>\n<td width=\"80\"><strong>Rs.\u00a0<\/strong><\/td>\n<td width=\"72\"><strong>TDS Rate (%)<\/strong><\/td>\n<td width=\"64\"><strong>TDS Rate (%)<\/strong><\/td>\n<td width=\"64\"><strong>TDS Rate (%)<\/strong><\/td>\n<td width=\"71\"><strong>TDS Rate (%)<\/strong><\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">192<\/td>\n<td width=\"182\">Salaries<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">Normal slab rate<\/td>\n<td width=\"64\">Normal slab rate<\/td>\n<td width=\"64\">Normal slab rate<\/td>\n<td width=\"71\">Normal slab rate<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">195<\/td>\n<td width=\"182\">Income of Investment made by an NRI<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">&#8211;<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"64\">20<\/td>\n<td width=\"71\">20<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">195<\/td>\n<td width=\"182\">Long-term capital gain<\/p>\n<p>&#8211; Under Section &#8211; 115E\/<\/p>\n<p>112(1)(c)(iii)\/112A<\/p>\n<p>&#8211; Any Other Gains<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&#8211;<\/p>\n<p>&#8211;<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&#8211;<\/p>\n<p>&#8211;<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>10<\/p>\n<p>20<\/td>\n<td width=\"71\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>10<\/p>\n<p>20<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">195<\/td>\n<td width=\"182\">Short-term capital gain &#8211; 111A<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">&#8211;<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"64\">15<\/td>\n<td width=\"71\">15<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">195<\/td>\n<td width=\"182\">Royalty<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">&#8211;<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"64\">10<\/td>\n<td width=\"71\">10<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">195<\/td>\n<td width=\"182\">Fees for technical services<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">&#8211;<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"64\">10<\/td>\n<td width=\"71\">10<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">195<\/td>\n<td width=\"182\">Interest income payable by Govt.\/Indian concern (other than section 194LB or 194LC)<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">&#8211;<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"64\">20<\/td>\n<td width=\"71\">20<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">195<\/td>\n<td width=\"182\">Any Other Income &#8211; Other than Company<\/p>\n<p>&#8211; Company<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">&#8211;<\/p>\n<p>&nbsp;<\/p>\n<p>&#8211;<\/td>\n<td width=\"64\">&#8211;<\/p>\n<p>&nbsp;<\/p>\n<p>&#8211;<\/td>\n<td width=\"64\">30<\/p>\n<p>&nbsp;<\/p>\n<p>40<\/td>\n<td width=\"71\">30<\/p>\n<p>&nbsp;<\/p>\n<p>40<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">196A<\/td>\n<td width=\"182\">Income in respect \u2013<\/p>\n<p>&#8211; of units of a Mutual Fund specified under clause (23D) of section 10; or<\/p>\n<p>&#8211; from the specified company referred to in the Explanation to clause (35) of section 10<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">&#8211;<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"64\">20<\/td>\n<td width=\"71\">20<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">196B<\/td>\n<td width=\"182\">Income from units\u00a0to an offshore fund<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">&#8211;<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"64\">10<\/td>\n<td width=\"71\">10<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">196C<\/td>\n<td width=\"182\">Income from foreign currency bonds or GDR of an Indian company<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">&#8211;<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"64\">10<\/td>\n<td width=\"71\">10<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">196D<\/td>\n<td width=\"182\">The income of Foreign Institutional Investors from securities (not being dividend or capital gain)<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">&#8211;<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"64\">20<\/td>\n<td width=\"71\">20<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">192A<\/td>\n<td width=\"182\">Premature withdrawal from EPF<\/td>\n<td width=\"80\">50000<\/td>\n<td width=\"72\">10<\/td>\n<td width=\"64\">10<\/td>\n<td width=\"64\">10<\/td>\n<td width=\"71\">10<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">193<\/td>\n<td width=\"182\">Interest on securities &#8211; 8% Savings (Taxable) Bonds, 2003 or 7.75% Savings (Taxable) Bonds, 2018 during the financial year<\/td>\n<td width=\"80\">10000<\/td>\n<td width=\"72\">7.5<\/td>\n<td width=\"64\">10<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"71\">&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">193<\/td>\n<td width=\"182\">Interest on securities &#8211; Interest on securities for money issued by or on behalf of any local authority\/statutory corporation, listed debentures of a company(other than Demat form), any other interest on securities<\/td>\n<td width=\"80\">5000<\/td>\n<td width=\"72\">7.5<\/td>\n<td width=\"64\">10<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"71\">&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194<\/td>\n<td width=\"182\">Dividends<\/td>\n<td width=\"80\">5000<\/td>\n<td width=\"72\">7.5<\/td>\n<td width=\"64\">10<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"71\">&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194A<\/td>\n<td width=\"182\">Interest (Banking co., co-operative society engaged in banking, post office)<\/td>\n<td width=\"80\">40000<\/td>\n<td width=\"72\">7.5<\/td>\n<td width=\"64\">10<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"71\">&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194A<\/td>\n<td width=\"182\">Interest (Any other person)<\/td>\n<td width=\"80\">5000<\/td>\n<td width=\"72\">7.5<\/td>\n<td width=\"64\">10<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"71\">&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194B<\/td>\n<td width=\"182\">Winning from lotteries<\/td>\n<td width=\"80\">10000<\/td>\n<td width=\"72\">30<\/td>\n<td width=\"64\">30<\/td>\n<td width=\"64\">30<\/td>\n<td width=\"71\">30<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194BB<\/td>\n<td width=\"182\">Winning from Horse race<\/td>\n<td width=\"80\">10000<\/td>\n<td width=\"72\">30<\/td>\n<td width=\"64\">30<\/td>\n<td width=\"64\">30<\/td>\n<td width=\"71\">30<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194C<\/td>\n<td width=\"182\">Contractor-Single<\/p>\n<p>transaction-Individual\/HUF<\/p>\n<p>-Others<\/td>\n<td width=\"80\">30000<\/td>\n<td width=\"72\">&nbsp;<\/p>\n<p>0.75<\/p>\n<p>1.5<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>1<\/p>\n<p>2<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>&#8211;<\/p>\n<p>&#8211;<\/td>\n<td width=\"71\">&nbsp;<\/p>\n<p>&#8211;<\/p>\n<p>&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194C<\/td>\n<td width=\"182\">Contractor \u2013 Consolidated Payment During the F.Y.<\/p>\n<p>&#8211; Individual\/HUF<\/p>\n<p>&#8211; Others<\/td>\n<td width=\"80\">100000<\/td>\n<td width=\"72\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>0.75<\/p>\n<p>1.5<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>1<\/p>\n<p>2<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&#8211;<\/p>\n<p>&#8211;<\/td>\n<td width=\"71\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&#8211;<\/p>\n<p>&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194D<\/td>\n<td width=\"182\">Insurance commission<\/p>\n<p>&#8211; Other than Company<\/p>\n<p>&#8211; Company<\/td>\n<td width=\"80\">15000<\/td>\n<td width=\"72\">&nbsp;<\/p>\n<p>3.75<\/p>\n<p>10<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>5<\/p>\n<p>10<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>&#8211;<\/p>\n<p>&#8211;<\/td>\n<td width=\"71\">&nbsp;<\/p>\n<p>&#8211;<\/p>\n<p>&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194DA<\/td>\n<td width=\"182\">Maturity of Life insurance policy<\/td>\n<td width=\"80\">100000<\/td>\n<td width=\"72\">3.75<\/td>\n<td width=\"64\">5<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"71\">&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194E<\/td>\n<td width=\"182\">Non-resident sportsmen or sports association<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">&#8211;<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"64\">20<\/td>\n<td width=\"71\">20<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194EE<\/td>\n<td width=\"182\">NSS<\/td>\n<td width=\"80\">2500<\/td>\n<td width=\"72\">7.5<\/td>\n<td width=\"64\">10<\/td>\n<td width=\"64\">10<\/td>\n<td width=\"71\">10<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194F<\/td>\n<td width=\"182\">Repurchase units by MFs<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">15<\/td>\n<td width=\"64\">20<\/td>\n<td width=\"64\">20<\/td>\n<td width=\"71\">20<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194G<\/td>\n<td width=\"182\">Commission-Lottery<\/td>\n<td width=\"80\">15000<\/td>\n<td width=\"72\">3.75<\/td>\n<td width=\"64\">5<\/td>\n<td width=\"64\">5<\/td>\n<td width=\"71\">5<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194H<\/td>\n<td width=\"182\">Commission\/Brokerage<\/td>\n<td width=\"80\">15000<\/td>\n<td width=\"72\">3.75<\/td>\n<td width=\"64\">5<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"71\">&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194I<\/td>\n<td width=\"182\">Rent of &#8211; Plant\/Machinery \/Equipment<\/p>\n<p>&#8211; Land and Building\/Furniture &amp; Fixture<\/td>\n<td width=\"80\">240000<\/td>\n<td width=\"72\">1.5<\/p>\n<p>7.5<\/td>\n<td width=\"64\">2<\/p>\n<p>10<\/td>\n<td width=\"64\">&#8211;<\/p>\n<p>&#8211;<\/td>\n<td width=\"71\">&#8211;<\/p>\n<p>&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194IA<\/td>\n<td width=\"182\">Transfer of certain immovable property other than agricultural land<\/td>\n<td width=\"80\">50 lakh<\/td>\n<td width=\"72\">0.75<\/td>\n<td width=\"64\">1<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"71\">&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194IB<\/td>\n<td width=\"182\">Rent by Individual\/HUF<\/td>\n<td width=\"80\">50000 per month<\/td>\n<td width=\"72\">3.75<\/td>\n<td width=\"64\">5<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"71\">&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194IC<\/td>\n<td width=\"182\">Payment\u00a0under Joint Development Agreements\u00a0to Individual\/HUF<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">7.5<\/td>\n<td width=\"64\">10<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"71\">&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194J<\/td>\n<td width=\"182\">Professional Fees<\/td>\n<td width=\"80\">30000<\/td>\n<td width=\"72\">7.5<\/td>\n<td width=\"64\">10<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"71\">&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194J<\/td>\n<td width=\"182\">Technical Fees (w.e.f. 01.04.2020)<\/td>\n<td width=\"80\">30000<\/td>\n<td width=\"72\">1.5<\/td>\n<td width=\"64\">2<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"71\">&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194J<\/td>\n<td width=\"182\">Payment to call center operator (w.e.f. 01.06.2017)<\/td>\n<td width=\"80\">30000<\/td>\n<td width=\"72\">1.5<\/td>\n<td width=\"64\">2<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"71\">&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194J<\/td>\n<td width=\"182\">Director&#8217;s fees<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">7.5<\/td>\n<td width=\"64\">10<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"71\">&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194K<\/td>\n<td width=\"182\">Payment of any income in respect of<\/p>\n<p>(a)\u00a0units of a mutual fund as per section 10(23D); or<\/p>\n<p>(b)\u00a0the units from the administrator; or<\/p>\n<p>(c) units from a specified company<\/p>\n<p>(w.e.f. 01.04.2020)<\/td>\n<td width=\"80\">5000<\/td>\n<td width=\"72\">7.5<\/td>\n<td width=\"64\">10<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"71\">&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194LA<\/td>\n<td width=\"182\">Compensation on the transfer of certain immovable property other than agricultural land<\/p>\n<p>(TDS exempted if covered under RFCTLARR Act w.e.f. 01.04.2017)<\/td>\n<td width=\"80\">250000<\/td>\n<td width=\"72\">7.5<\/td>\n<td width=\"64\">10<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"71\">&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194LB<\/td>\n<td width=\"182\">Income by way of interest from infrastructure debt fund<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">&#8211;<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"64\">5<\/td>\n<td width=\"71\">5<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194LBA<\/td>\n<td width=\"182\">Income from units of business trust<\/p>\n<p>&#8211; interest received or receivable from a special purpose vehicle; or<\/p>\n<p>&#8211; dividend referred to in sub-section (7) of section 115-O<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">&nbsp;<\/p>\n<p>7.5<\/p>\n<p>&nbsp;<\/p>\n<p>7.5<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>10<\/p>\n<p>&nbsp;<\/p>\n<p>10<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>5<\/p>\n<p>&nbsp;<\/p>\n<p>10<\/td>\n<td width=\"71\">&nbsp;<\/p>\n<p>5<\/p>\n<p>&nbsp;<\/p>\n<p>10<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194LBA<\/td>\n<td width=\"182\">Distribution of rental income to unitholders<\/p>\n<p>&#8211; Other than Company<\/p>\n<p>&#8211; Company<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>7.5<\/p>\n<p>7.5<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>10<\/p>\n<p>10<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>30<\/p>\n<p>40<\/td>\n<td width=\"71\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>30<\/p>\n<p>40<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194LBB<\/td>\n<td width=\"182\">Income in respect of units of investment fund<\/p>\n<p>&#8211; Other than Company<\/p>\n<p>&#8211; Company<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>7.5<\/p>\n<p>7.5<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>10<\/p>\n<p>10<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>30<\/p>\n<p>40<\/td>\n<td width=\"71\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>30<\/p>\n<p>40<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194LBC<\/td>\n<td width=\"182\">Income in respect of investment in securitization fund<\/p>\n<p>&#8211; Individual\/HUF<\/p>\n<p>&#8211; Company<\/p>\n<p>&#8211; Other Person<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>18.75<\/p>\n<p>22.5<\/p>\n<p>22.5<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>25<\/p>\n<p>30<\/p>\n<p>30<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>30<\/p>\n<p>40<\/p>\n<p>30<\/td>\n<td width=\"71\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>30<\/p>\n<p>40<\/p>\n<p>30<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194LC<\/td>\n<td width=\"182\">Income by way of interest by an Indian specified company to a non-resident\/foreign company on foreign currency approved loan \/ long-term infrastructure bonds from outside India<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">&#8211;<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"64\">5<\/td>\n<td width=\"71\">5<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194LC<\/td>\n<td width=\"182\">Income by way of interest by an Indian specified company on rupee-denominated bond \/ any long-term bonds from outside India, which is listed only on a recognized stock exchange located in any International Financial Services Centre<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">&#8211;<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"64\">4<\/td>\n<td width=\"71\">4<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194LD<\/td>\n<td width=\"182\">Interest on certain bonds from Govt. securities<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">&#8211;<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"64\">5<\/td>\n<td width=\"71\">5<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194M<\/td>\n<td width=\"182\">Certain payments by Individual\/HUF<\/td>\n<td width=\"80\">50 lakh<\/td>\n<td width=\"72\">3.75<\/td>\n<td width=\"64\">5<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"71\">&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194N<\/td>\n<td width=\"182\">Payment of a certain amount in cash<\/td>\n<td width=\"80\">1 Crore<\/td>\n<td width=\"72\">2<\/td>\n<td width=\"64\">2<\/td>\n<td width=\"64\">2<\/td>\n<td width=\"71\">2<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194N<\/td>\n<td width=\"182\">Payment of certain amount in cash (first proviso of section 194N)if-<\/p>\n<p>&#8211;\u00a0\u00a0Amount is more than Rs.20 lakh but up to Rs. 1 crore<\/p>\n<p>&#8211;\u00a0\u00a0Amount exceeds Rs. 1 crore (Applicable from 01.07.2020)<\/td>\n<td width=\"80\"><\/td>\n<td width=\"72\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>2<\/p>\n<p>&nbsp;<\/p>\n<p>5<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>N.A.<\/p>\n<p>&nbsp;<\/p>\n<p>N.A.<\/td>\n<td width=\"64\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>N.A.<\/p>\n<p>&nbsp;<\/p>\n<p>N.A.<\/td>\n<td width=\"71\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>2<\/p>\n<p>&nbsp;<\/p>\n<p>5<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<tr>\n<td width=\"74\">194-O<\/td>\n<td width=\"182\">Applicable for e-commerce operator for the sale of goods or provision of services facilitated by it through its digital or electronic facility or platform (Applicable from 01.10.2020)<\/td>\n<td width=\"80\">&#8211;<\/td>\n<td width=\"72\">0.75<\/td>\n<td width=\"64\">N.A<\/td>\n<td width=\"64\">&#8211;<\/td>\n<td width=\"71\">&#8211;<\/td>\n<td width=\"1\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances; Hope the information will assist you in your Professional\u00a0endeavors. For query or help, contact:\u00a0\u00a0\u00a0<a href=\"mailto:singh@carajput.com\">singh@carajput.com<\/a><\/p>\n<p>Also Read:<\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/15cb-is-issued-for-payment-to-nri\/\">15CB issued for the payment to NRI<\/a><\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/corporate-and-professional-update-december-15-2015\/\">Amend rule for submission of Form 15CA and 15CB<\/a><\/p>\n<h3 style=\"text-align: justify;\"><\/h3>\n","protected":false},"excerpt":{"rendered":"<p>NEW CHANGES ON TDS: Section 192 (2D) \u2013 TDS on Salary: The person responsible for making the payment referred to in sub-section (1) shall, to estimate the income of the assessee or computing tax-deductible under sub-section (1), obtain from the assessee the evidence or proof or particulars of prescribed claims (including the claim for set-off &hellip;<\/p>\n","protected":false},"author":1,"featured_media":98,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[2618,2617,2615,2616],"class_list":["post-97","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","tag-computing-tax-deductible","tag-deduction-of-tax-on-transporter","tag-section-192-2d-tds-on-salary","tag-section-195-payment-to-non-resident"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"New changes on TDS - changes in withholding tax, Sec.192 (2D) -TDS on Salary, income of the assessee or computing tax-deductible under sub-sec. (1)\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; Associates\"\/>\n\t<meta name=\"keywords\" content=\"computing tax deductible,deduction of tax on transporter,section 192 (2d) \u2013 tds on salary,section 195 \u2013 payment to non-resident,income tax\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.2\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Rajput Jain &amp; Associates | Updates on GST, Taxation and Company Laws\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"NEW CHANGES ON TDS \u2013 CHANGES IN WITHHOLDING TAX | RJA\" \/>\n\t\t<meta property=\"og:description\" content=\"New changes on TDS - changes in withholding tax, Sec.192 (2D) -TDS on Salary, income of the assessee or computing tax-deductible under sub-sec. (1)\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/\" \/>\n\t\t<meta property=\"og:image\" content=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png\" \/>\n\t\t<meta property=\"og:image:secure_url\" content=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2015-05-02T13:14:57+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2021-11-15T11:21:52+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary\" \/>\n\t\t<meta name=\"twitter:title\" content=\"NEW CHANGES ON TDS \u2013 CHANGES IN WITHHOLDING TAX | RJA\" \/>\n\t\t<meta name=\"twitter:description\" content=\"New changes on TDS - changes in withholding tax, Sec.192 (2D) -TDS on Salary, income of the assessee or computing tax-deductible under sub-sec. (1)\" \/>\n\t\t<meta name=\"twitter:image\" content=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/new-changes-on-tds-changes-in-withholding-tax\\\/#article\",\"name\":\"NEW CHANGES ON TDS \\u2013 CHANGES IN WITHHOLDING TAX | RJA\",\"headline\":\"NEW CHANGES ON TDS &#8211; CHANGES IN WITHHOLDING TAX\",\"author\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/#author\"},\"publisher\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#organization\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/wp-content\\\/uploads\\\/2015\\\/05\\\/helping.png\",\"width\":988,\"height\":267,\"caption\":\"www.carajput.com; New Change In TDS\"},\"datePublished\":\"2015-05-02T13:14:57+05:30\",\"dateModified\":\"2021-11-15T16:51:52+05:30\",\"inLanguage\":\"en-US\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/new-changes-on-tds-changes-in-withholding-tax\\\/#webpage\"},\"isPartOf\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/new-changes-on-tds-changes-in-withholding-tax\\\/#webpage\"},\"articleSection\":\"Income Tax, computing tax deductible, Deduction of Tax on Transporter, Section 192 (2D) \\u2013 TDS on Salary, Section 195 \\u2013 Payment to Non-Resident\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/new-changes-on-tds-changes-in-withholding-tax\\\/#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#listItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/carajput.com\\\/blog\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/category\\\/income-tax\\\/#listItem\",\"name\":\"Income Tax\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/category\\\/income-tax\\\/#listItem\",\"position\":2,\"name\":\"Income Tax\",\"item\":\"https:\\\/\\\/carajput.com\\\/blog\\\/category\\\/income-tax\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/new-changes-on-tds-changes-in-withholding-tax\\\/#listItem\",\"name\":\"NEW CHANGES ON TDS &#8211; CHANGES IN WITHHOLDING TAX\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#listItem\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/new-changes-on-tds-changes-in-withholding-tax\\\/#listItem\",\"position\":3,\"name\":\"NEW CHANGES ON TDS &#8211; CHANGES IN WITHHOLDING TAX\",\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/category\\\/income-tax\\\/#listItem\",\"name\":\"Income Tax\"}}]},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#organization\",\"name\":\"Rajput Jain and Associates\",\"description\":\"Updates on GST, Taxation and Company Laws\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/\",\"telephone\":\"+919555555480\",\"logo\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/wp-content\\\/uploads\\\/2021\\\/05\\\/carajput-logo.png\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/new-changes-on-tds-changes-in-withholding-tax\\\/#organizationLogo\",\"width\":370,\"height\":70},\"image\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/new-changes-on-tds-changes-in-withholding-tax\\\/#organizationLogo\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/#author\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/\",\"name\":\"Rajput Jain &amp; Associates\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/new-changes-on-tds-changes-in-withholding-tax\\\/#authorImage\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/07fd68a5f3c96ec8a6607f448f2384b3247803a7c20f5da46c6657ee27490ea2?s=96&d=mm&r=g\",\"width\":96,\"height\":96,\"caption\":\"Rajput Jain &amp; Associates\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/new-changes-on-tds-changes-in-withholding-tax\\\/#webpage\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/new-changes-on-tds-changes-in-withholding-tax\\\/\",\"name\":\"NEW CHANGES ON TDS \\u2013 CHANGES IN WITHHOLDING TAX | RJA\",\"description\":\"New changes on TDS - changes in withholding tax, Sec.192 (2D) -TDS on Salary, income of the assessee or computing tax-deductible under sub-sec. (1)\",\"inLanguage\":\"en-US\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#website\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/new-changes-on-tds-changes-in-withholding-tax\\\/#breadcrumblist\"},\"author\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/#author\"},\"creator\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/#author\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/wp-content\\\/uploads\\\/2015\\\/05\\\/helping.png\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/new-changes-on-tds-changes-in-withholding-tax\\\/#mainImage\",\"width\":988,\"height\":267,\"caption\":\"www.carajput.com; New Change In TDS\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/new-changes-on-tds-changes-in-withholding-tax\\\/#mainImage\"},\"datePublished\":\"2015-05-02T13:14:57+05:30\",\"dateModified\":\"2021-11-15T16:51:52+05:30\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/\",\"name\":\"Rajput Jain & Associates - Chartered Accountants in Delhi\",\"description\":\"Updates on GST, Taxation and Company Laws\",\"inLanguage\":\"en-US\",\"publisher\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#organization\"}}]}\n\t\t<\/script>\n\t\t<!-- All in One SEO -->\n\n","aioseo_head_json":{"title":"NEW CHANGES ON TDS \u2013 CHANGES IN WITHHOLDING TAX | RJA","description":"New changes on TDS - changes in withholding tax, Sec.192 (2D) -TDS on Salary, income of the assessee or computing tax-deductible under sub-sec. (1)","canonical_url":"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/","robots":"max-image-preview:large","keywords":"computing tax deductible,deduction of tax on transporter,section 192 (2d) \u2013 tds on salary,section 195 \u2013 payment to non-resident,income tax","webmasterTools":{"miscellaneous":""},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/#article","name":"NEW CHANGES ON TDS \u2013 CHANGES IN WITHHOLDING TAX | RJA","headline":"NEW CHANGES ON TDS &#8211; CHANGES IN WITHHOLDING TAX","author":{"@id":"https:\/\/carajput.com\/blog\/author\/carajputa\/#author"},"publisher":{"@id":"https:\/\/carajput.com\/blog\/#organization"},"image":{"@type":"ImageObject","url":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/05\/helping.png","width":988,"height":267,"caption":"www.carajput.com; New Change In TDS"},"datePublished":"2015-05-02T13:14:57+05:30","dateModified":"2021-11-15T16:51:52+05:30","inLanguage":"en-US","mainEntityOfPage":{"@id":"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/#webpage"},"isPartOf":{"@id":"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/#webpage"},"articleSection":"Income Tax, computing tax deductible, Deduction of Tax on Transporter, Section 192 (2D) \u2013 TDS on Salary, Section 195 \u2013 Payment to Non-Resident"},{"@type":"BreadcrumbList","@id":"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/#breadcrumblist","itemListElement":[{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/#listItem","position":1,"name":"Home","item":"https:\/\/carajput.com\/blog\/","nextItem":{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/category\/income-tax\/#listItem","name":"Income Tax"}},{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/category\/income-tax\/#listItem","position":2,"name":"Income Tax","item":"https:\/\/carajput.com\/blog\/category\/income-tax\/","nextItem":{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/#listItem","name":"NEW CHANGES ON TDS &#8211; CHANGES IN WITHHOLDING TAX"},"previousItem":{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/#listItem","name":"Home"}},{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/#listItem","position":3,"name":"NEW CHANGES ON TDS &#8211; CHANGES IN WITHHOLDING TAX","previousItem":{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/category\/income-tax\/#listItem","name":"Income Tax"}}]},{"@type":"Organization","@id":"https:\/\/carajput.com\/blog\/#organization","name":"Rajput Jain and Associates","description":"Updates on GST, Taxation and Company Laws","url":"https:\/\/carajput.com\/blog\/","telephone":"+919555555480","logo":{"@type":"ImageObject","url":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png","@id":"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/#organizationLogo","width":370,"height":70},"image":{"@id":"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/#organizationLogo"}},{"@type":"Person","@id":"https:\/\/carajput.com\/blog\/author\/carajputa\/#author","url":"https:\/\/carajput.com\/blog\/author\/carajputa\/","name":"Rajput Jain &amp; Associates","image":{"@type":"ImageObject","@id":"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/#authorImage","url":"https:\/\/secure.gravatar.com\/avatar\/07fd68a5f3c96ec8a6607f448f2384b3247803a7c20f5da46c6657ee27490ea2?s=96&d=mm&r=g","width":96,"height":96,"caption":"Rajput Jain &amp; Associates"}},{"@type":"WebPage","@id":"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/#webpage","url":"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/","name":"NEW CHANGES ON TDS \u2013 CHANGES IN WITHHOLDING TAX | RJA","description":"New changes on TDS - changes in withholding tax, Sec.192 (2D) -TDS on Salary, income of the assessee or computing tax-deductible under sub-sec. (1)","inLanguage":"en-US","isPartOf":{"@id":"https:\/\/carajput.com\/blog\/#website"},"breadcrumb":{"@id":"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/#breadcrumblist"},"author":{"@id":"https:\/\/carajput.com\/blog\/author\/carajputa\/#author"},"creator":{"@id":"https:\/\/carajput.com\/blog\/author\/carajputa\/#author"},"image":{"@type":"ImageObject","url":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/05\/helping.png","@id":"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/#mainImage","width":988,"height":267,"caption":"www.carajput.com; New Change In TDS"},"primaryImageOfPage":{"@id":"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/#mainImage"},"datePublished":"2015-05-02T13:14:57+05:30","dateModified":"2021-11-15T16:51:52+05:30"},{"@type":"WebSite","@id":"https:\/\/carajput.com\/blog\/#website","url":"https:\/\/carajput.com\/blog\/","name":"Rajput Jain & Associates - Chartered Accountants in Delhi","description":"Updates on GST, Taxation and Company Laws","inLanguage":"en-US","publisher":{"@id":"https:\/\/carajput.com\/blog\/#organization"}}]},"og:locale":"en_US","og:site_name":"Rajput Jain &amp; Associates | Updates on GST, Taxation and Company Laws","og:type":"article","og:title":"NEW CHANGES ON TDS \u2013 CHANGES IN WITHHOLDING TAX | RJA","og:description":"New changes on TDS - changes in withholding tax, Sec.192 (2D) -TDS on Salary, income of the assessee or computing tax-deductible under sub-sec. (1)","og:url":"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/","og:image":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png","og:image:secure_url":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png","article:published_time":"2015-05-02T13:14:57+00:00","article:modified_time":"2021-11-15T11:21:52+00:00","twitter:card":"summary","twitter:title":"NEW CHANGES ON TDS \u2013 CHANGES IN WITHHOLDING TAX | RJA","twitter:description":"New changes on TDS - changes in withholding tax, Sec.192 (2D) -TDS on Salary, income of the assessee or computing tax-deductible under sub-sec. (1)","twitter:image":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png"},"aioseo_meta_data":{"post_id":"97","title":"#post_title | RJA&nbsp;","description":"New changes on TDS - changes in withholding tax, Sec.192 (2D) -TDS on Salary, income of the assessee or computing tax-deductible under sub-sec. (1)","keywords":[],"keyphrases":{"focus":[],"additional":[]},"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":"","og_custom_url":null,"og_article_section":null,"og_article_tags":[],"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":{"id":"#aioseo-article-64b91882c4b6a","slug":"article","graphName":"Article","label":"Article","properties":{"type":"BlogPosting","name":"#post_title","headline":"#post_title","description":"#post_excerpt","image":"","keywords":"","author":{"name":"#author_name","url":"#author_url"},"dates":{"include":true,"datePublished":"","dateModified":""}}},"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"Article","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":"{\"article\":{\"articleType\":\"BlogPosting\"},\"course\":{\"name\":\"\",\"description\":\"\",\"provider\":\"\"},\"faq\":{\"pages\":[]},\"product\":{\"reviews\":[]},\"recipe\":{\"ingredients\":[],\"instructions\":[],\"keywords\":[]},\"software\":{\"reviews\":[],\"operatingSystems\":[]},\"webPage\":{\"webPageType\":\"WebPage\"}}","pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":"-1","robots_max_videopreview":"-1","robots_max_imagepreview":"large","priority":null,"frequency":"default","local_seo":null,"limit_modified_date":false,"created":"2021-04-26 18:30:26","updated":"2023-07-20 11:20:34","focus_keyword":null,"additional_keywords":null,"truseo_locale":null,"ai":null,"breadcrumb_settings":null,"seo_analyzer_scan_date":null},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/carajput.com\/blog\/\" title=\"Home\">Home<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/carajput.com\/blog\/category\/income-tax\/\" title=\"Income Tax\">Income Tax<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\tNEW CHANGES ON TDS \u2013 CHANGES IN WITHHOLDING TAX\n\t\t<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/carajput.com\/blog\/"},{"label":"Income Tax","link":"https:\/\/carajput.com\/blog\/category\/income-tax\/"},{"label":"NEW CHANGES ON TDS &#8211; CHANGES IN WITHHOLDING TAX","link":"https:\/\/carajput.com\/blog\/new-changes-on-tds-changes-in-withholding-tax\/"}],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/97","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=97"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/97\/revisions"}],"predecessor-version":[{"id":18876,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/97\/revisions\/18876"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media\/98"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=97"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=97"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=97"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}