TDS Surcharge Rates for FY 2024-2025
| Sl. No. | Form Type | Section | Deductee Category (Non-Resident) | Surcharge Slab Whether deductee opting out of taxation regime u/s 115BAC(1A)? (N) | Surcharge Slab Whether deductee opting out of taxation regime u/s 115BAC(1A)? (Y) |
|---|---|---|---|---|---|
| 1 | 27Q | 192A, 194B, 194BA, 194BB, 194E, 194EE, 194F, 194G, 194LB, 194LBA, 194LBB, 194LBC, 194LC, 194LD, 194N, 196A, 196B, 196C, 196D (Any other nature of remittance except 'Dividend') | Individual Hindu Undivided Family Body of Individual Association of Persons (AOP) except in case of AOP consisting of only companies as its members Artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act 1961 | 0-50,00,000 = 0% 50,00,001-1,00,00,000=10% 1,00,00,001-2,00,00,000=15% Above 2,00,00,000=25% | 0-50,00,000= 0% 50,00,001-1,00,00,000=10% 1,00,00,001-2,00,00,000=15% 2,00,00,001-5,00,00,000=25% Above 5,00,00,000=37% |
| 27Q | 196D (Dividend/No Nature of Remittance present) | Association of Persons (AOP) except in case of AOP consisting of only companies as its members, Association of Persons (AOP) consisting of only companies as its membersArtificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act 1961 | 0-50,00,000 = 0% 50,00,001-1,00,00,000=10% Above 1,00,00,000=15% | 0-50,00,000 = 0% 50,00,001-1,00,00,000=10% Above 1,00,00,000=15% | |
| 27Q | 195 with Nature of Remittance (Dividend, 111A-Tax on short term capital gains in certain cases, 112-Tax on long-term capital gain, 112A-Tax on Long Term Capital Gain (Equity)) | Individual Hindu Undivided Family Body of Individual Association of Persons (AOP) except in case of AOP consisting of only companies as its members, Association of Persons (AOP) consisting of only companies as its members Artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act 1961 | 0-50,00,000 = 0% 50,00,001-1,00,00,000=10% 1,00,00,001-2,00,00,000=15% Above 2,00,00,000=15% | 0-50,00,000 = 0% 50,00,001-1,00,00,000=10% 1,00,00,001-2,00,00,000=15% Above 2,00,00,000=15% | |
| 27Q | Any section code (except 195) with Nature of Remittance (Dividend, 111A-Tax on short term capital gains in certain cases, 112-Tax on long-term capital gain, 112A-Tax on Long Term Capital Gain (Equity)) | Individual Hindu Undivided Family Body of Individual Association of Persons (AOP) except in case of AOP consisting of only companies as its members Artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act 1961 | 0-50,00,000 = 0% 50,00,001-1,00,00,000=10% 1,00,00,001-2,00,00,000=15% Above 2,00,00,000=25% | 0-50,00,000= 0% 50,00,001-1,00,00,000=10% 1,00,00,001-2,00,00,000=15% 2,00,00,001-5,00,00,000=25% Above 5,00,00,000=37% | |
| 27Q | 195 (Except Dividend, 111A-Tax on short term capital gains in certain cases, 112-Tax on long-term capital gain, 112A-Tax on Long Term Capital Gain (Equity)) | Individual Hindu Undivided Family Body of Individual Association of Persons (AOP) except in case of AOP consisting of only companies as its members Artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act 1961 | 0-50,00,000 = 0% 50,00,001-1,00,00,000=10% 1,00,00,001-2,00,00,000=15% Above 2,00,00,000=25% | 0-50,00,000= 0% 50,00,001-1,00,00,000=10% 1,00,00,001-2,00,00,000=15% 2,00,00,001-5,00,00,000=25% Above 5,00,00,000=37% | |
| 2 | 27Q | 192A, 194B, 194BA, 194BB, 194E, 194EE, 194F, 194G, 194LB, 194LBA, 194LBB, 194LBC, 194LC, 194LD, 194N, 194NF, 195 (All nature of remittance), 196A, 196B, 196C, 196D (All nature of remittance), Any section code (except 195) with nature of remittance(Dividend, 111A-Tax on short term capital gains in certain cases, 112-Tax on long-term capital gain, 112A-Tax on Long Term Capital Gain (Equity)) | Company, other than domestic company | 0-1,00,00,000= 0% 1,00,00,001-10,00,00,000=2% Above 10,00,00,000=5% | 0-1,00,00,000= 0% 1,00,00,001-10,00,00,000=2% Above 10,00,00,000=5% |
| 3 | 27Q | 192A, 194B, 194BA, 194BB, 194E, 194EE, 194F, 194G, 194LB, 194LBA, 194LBB, 194LBC, 194LC, 194LD, 194N, 194NF, 195 (All nature of remittance), 196A, 196B, 196C, 196D (All nature of remittance), Any section code(except 195) with nature of remittance(Dividend, 111A-Tax on short term capital gains in certain cases, 112-Tax on long-term capital gain, 112A-Tax on Long Term Capital Gain (Equity)) | Firm | 0-1,00,00,000= 0% Above 1,00,00,000=12% | 0-1,00,00,000= 0% Above 1,00,00,000=12% |
| 4 | 27Q | 192A, 194B, 194BB, 194E, 194EE, 194F, 194G, 194LB, 194LBA, 194LBB, 194LBC, 194LC, 194LD, 194N, 194NF, 196A, 196B, 196C | Association of Persons (AOP) consisting of only companies as its members | 0-50,00,000 = 0% 50,00,001-1,00,00,000=10% Above 1,00,00,000=15% | 0-50,00,000 = 0% 50,00,001-1,00,00,000=10% Above 1,00,00,000=15% |
| 5 | 27Q | 192A, 194B, 194BA, 194BB, 194E, 194EE, 194F, 194G, 194LB, 194LBA, 194LBB, 194LBC, 194LC, 194LD, 194N, 194NF, 195 (All nature of remittance), 196A, 196B, 196C, 196D (All nature of remittance), Any section code (except 195) with nature of remittance(Dividend, 111A-Tax on short term capital gains in certain cases, 112-Tax on long-term capital gain, 112A-Tax on Long Term Capital Gain (Equity)) | Co-operative Society | `0-1,00,00,000= 0% 1,00,00,001-10,00,00,000=7% Above 10,00,00,000=12% | 0-1,00,00,000= 0% 1,00,00,001-10,00,00,000=7% Above 10,00,00,000=12% |
