TDS, TCS Details
TDS (Tax Deducted at Source)
| ID | Name | Section | Tax | Apply On |
|---|---|---|---|---|
| 1 | EPF premature withdrawal | 192A | 10.0 | Net Amount |
| 2 | Interest of securities | 193 | 10.0 | Net Amount |
| 3 | Dividends | 194 | 10.0 | Net Amount |
| 4 | Interest (Banks) | 194A | 10.0 | Net Amount |
| 5 | Senior Citizens | 194A | 10.0 | Net Amount |
| 6 | Single contractor payment (Individual & HUF) | 194C | 1.0 | Net Amount |
| 7 | Aggregate contractor payment (Individual & HUF) | 194C | 1.0 | Net Amount |
| 8 | Insurance commission | 194D | 5.0 | Net Amount |
| 9 | Insurance commission on Life Insurance policies | 194DA | 5.0 | Net Amount |
| 10 | NSS | 194EE | 10.0 | Net Amount |
| 11 | Repurchase Units by MFs | 194F | 20.0 | Net Amount |
| 12 | Commission – Lottery | 194G | 5.0 | Net Amount |
| 13 | Commission/Brokerage | 194H | 5.0 | Net Amount |
| 14 | Plant/Equipment/Machinery Rent | 194I(a) | 2.0 | Net Amount |
| 15 | Land Building and furniture rent | 194I(b) | 10.0 | Net Amount |
| 16 | Transfer of certain immovable property other than agricultural land | 194IA | 1.0 | Net Amount |
| 17 | Rent by Individual / HUF | 194IB | 5.0 | Net Amount |
| 18 | Payment under specified agreement applicable for F.Y: 2017-18 onwards | 194IC | 10.0 | Net Amount |
| 19 | Fees-tech services, call centre, royalty for sale etc. | 194J(a) | 2.0 | Net Amount |
| 20 | Fee for professional service or royalty etc.. | 194J(b) | 10.0 | Net Amount |
| 21 | Payment of dividends by mutual funds | 194K | 10.0 | Net Amount |
| 22 | Compensation on the transfer of certain immovable property other than agricultural land | 194LA | 10.0 | Net Amount |
| 23 | Income on infrastructure debt fund(non-resident) | 194LB | 5.0 | Net Amount |
| 24 | Income from a business trust (applicable from 01.10.2014) | 194LBA | 10.0 | Net Amount |
| 25 | Income from a business trust to non-resident (applicable from 01.10.2014) | 194LBA | 5.0 | Net Amount |
| 26 | Interest on certain bonds and Govt. securities (from 01.06.2013) | 194LD | 5.0 | Net Amount |
| 27 | Payment to commission or brokerage by individual & HUF | 194M | 5.0 | Net Amount |
| 28 | Cash withdrawal exceeding 1 crore during the previous year from 1 or more accounts with a bank or co | 194N | 2.0 | Net Amount |
| 29 | TDS on e-commerce participants | 194O | 1.0 | Net Amount |
| 30 | Purchase of Goods (Recommended by Income Tax) | 194Q | 0.1 | Total Amount |
| 31 | Single contractor payment (Others) | 194C | 2.0 | Net Amount |
| 32 | Aggregate contractor payment (Others) | 194C | 2.0 | Net Amount |
| 33 | Perquisite or benefit to a business or profession | 194R | 10.0 | Net Amount |
| 34 | TDS on the transfer of virtual digital assets | 194S | 1.0 | Net Amount |
| 45 | Purchase of Goods (Taxable Amount). Use this on your own discretion. | 194Q | 0.1 | Net Amount |
| 49 | Short Term Capital gains under section 111A | 195 | 15.0 | Net Amount |
| 50 | Insurance commission on Life Insurance policies - New | 194DA | 2.0 | Net Amount |
| 51 | Commission – Lottery - New | 194G | 2.0 | Net Amount |
| 52 | TDS on e-commerce participants - New | 194O | 0.1 | Net Amount |
| 53 | Commission/Brokerage - New | 194H | 2.0 | Net Amount |
TCS (Tax Collected at Source)
| ID | Name | Section | Tax | Apply On |
|---|---|---|---|---|
| 35 | TCS upon receivables | 206C(IH) | 0.1 | Total Amount |
| 36 | Liquor of alcoholic nature, made for consumption by humans | 206C | 1.0 | Total Amount |
| 37 | Timber wood under a forest leased | 206C | 2.5 | Total Amount |
| 38 | Tendu leaves | 206C | 5.0 | Total Amount |
| 39 | Timber wood by any other mode than forest leased | 206c | 2.5 | Total Amount |
| 40 | Forest produce other than Tendu leaves and timber | 206C | 2.5 | Total Amount |
| 41 | Scrap | 206C | 1.0 | Total Amount |
| 42 | Minerals like lignite, coal and iron ore | 206C | 1.0 | Total Amount |
| 43 | Purchase of Motor vehicle exceeding Rs.10 Lakhs | 206C | 1.0 | Total Amount |
| 44 | Parking lot, Toll Plaza and Mining and Quarrying | 206C | 2.0 | Total Amount |
| 46 | Remittance out of India under the Liberalized Remittance Scheme of RBI | 206C(1G)(a) | 5.0 | Net Amount |
| 47 | TCS on selling of overseas tour package | 206C(1G)(b) | 5.0 | Net Amount |
| 48 | Collection at source on remittance under LRS except for the purposes of education or medical treatment | 206C | 20.0 | Net Amount |
Currency Details
| Country Name | Currency ID | Currency Name |
|---|---|---|
| Zimbabwe | BWP | Botswana pula |
| Zambia | ZMW | Zambian kwacha |
| South Africa | ZAR | South African rand |
| Yemen | YER | Yemeni rial |
| Jersey | GBP | British pound |
| Samoa | WST | Samoan tālā |
| Vanuatu | VUV | Vanuatu vatu |
| Vietnam | VND | Vietnamese đồng |
| Venezuela | VEF | Venezuelan bolívar |
| Saint Vincent And The Grenadines | XCD | East Caribbean dollar |
| Uzbekistan | UZS | Uzbekistani Som |
| Uruguay | UYU | Uruguayan peso |
| United States | USD | United States dollar |
| Uganda | UGX | Ugandan shilling |
| Ukraine | UAH | Ukrainian hryvnia |
| Tanzania | TZS | Tanzanian shilling |
| Taiwan | TWD | New Taiwan dollar |
| Tuvalu | AUD | Australian dollar |
| Trinidad And Tobago | TTD | Trinidad and Tobago dollar |
| Turkey | TRY | Turkish lira |
| East Timor | USD | United States dollar |
| Tonga | TOP | Tongan paʻanga |
| Tunisia | TND | Tunisian dinar |
| Turkmenistan | TMT | Turkmenistan manat |
| Tajikistan | TJS | Tajikistani somoni |
| Thailand | THB | Thai baht |
| Togo | XOF | West African CFA franc |
| Chad | XAF | Central African CFA franc |
| Turks And Caicos Islands | USD | United States dollar |
| Swaziland | SZL | Swazi lilangeni |
| El Salvador | USD | United States dollar |
| Sao Tome and Principe | STD | São Tomé and Príncipe dobra |
| South Sudan | SSP | South Sudanese pound |
| Suriname | SRD | Surinamese dollar |
| Somalia | SOS | Somali shilling |
| Senegal | XOF | West African CFA franc |
| San Marino | EUR | Euro |
| Sierra Leone | SLL | Sierra Leonean leone |
| Sri Lanka | LKR | Sri Lanka Rupee |
| Slovakia | EUR | Euro |
| Slovenia | EUR | Euro |
| Saint Helena | SHP | Saint Helena pound |
| Singapore | SGD | Singapore Dollar |
| Sweden | SEK | Swedish krona |
| Sudan | SDG | Sudanese pound |
| Solomon Islands | SBD | Solomon Islands dollar |
| Saudi Arabia | SAR | Saudi riyal |
| Rwanda | RWF | Rwandan franc |
| Russia | RUB | Russian Ruble |
| Serbia | RSD | Serbian Dinar |
| Romania | RON | Romanian leu |
| Qatar | QAR | Qatari riyal |
| Paraguay | PYG | Paraguayan guaraní |
| Palau | Palauan dollar | |
| Portugal | EUR | Euro |
| Palestine | PSP | Palestine pound |
| Puerto Rico | USD | US Dollar |
| Poland | PLN | Polish złoty |
| Pakistan | PKR | Pakistani rupee |
| Philippines | PHP | Philippine peso |
| Papua new Guinea | PGK | Papua New Guinean kina |
| French Polynesia | XPF | CFP franc |
| Peru | PEN | Peruvian nuevo sol |
| Panama | PAB | Panamanian balboa |
| Oman | OMR | Omani rial |
| New Zealand | NZD | New Zealand dollar |
| Niue | NZD | New Zealand dollar |
| Nauru | AUD | Australian dollar |
| Nepal | NPR | Nepalese rupee |
| Norway | NOK | Norwegian krone |
| Netherlands | EUR | Euro |
| Nicaragua | NIO | Nicaraguan córdoba |
| Nigeria | NGN | Nigerian naira |
| Niger | XOF | West African CFA franc |
| New Caledonia | XPF | CFP franc |
| Namibia | NAD | Namibian dollar |
| Mozambique | MZN | Mozambican metical |
| Malaysia | MYR | Malaysian ringgit |
| Mexico | MXN | Mexican peso |
| Malawi | MWK | Malawian kwacha |
| Maldives | MVR | Maldivian rufiyaa |
| Mauritius | MUR | Mauritian rupee |
| Malta | EUR | Euro |
| Montserrat | XCD | East Caribbean dollar |
| Mauritania | MRO | Mauritanian ouguiya |
| Mongolia | MNT | Mongolian tögrög |
| Myanmar | MMK | Burmese kyat |
| Mali | XOF | West African CFA franc |
| Marshall Islands | USD | United States dollar |
| Madagascar | MGA | Malagasy ariary |
| Moldova | MDL | Moldovan leu |
| Monaco | EUR | Euro |
| Morocco | MAD | Moroccan dirham |
| Libya | LYD | Libyan dinar |
| Latvia | EUR | Euro |
| Luxembourg | EUR | Euro |
| Lithuania | EUR | Euro |
| Lesotho | LSL | Lesotho loti |
| Liberia | LRD | Liberian dollar |
| Liechtenstein | CHF | Swiss franc |
| Saint Lucia | XCD | East Caribbean dollar |
| Lebanon | LBP | Lebanese pound |
| Laos | LAK | Lao kip |
| Kazakhstan | KZT | Kazakhstani Tenge |
| Cayman Islands | KYD | Cayman Islands dollar |
| Kuwait | KWD | Kuwaiti dinar |
| Republic of Korea (South Korea) | KRW | South Korean Won |
| Saint Kitts And Nevis | XCD | East Caribbean dollar |
| Comoros | KMF | Comorian franc |
| Kiribati | AUD | Australian dollar |
| Cambodia | KHR | Cambodian riel |
| Kyrgyzstan | KGS | Kyrgyzstani som |
| Kenya | KES | Kenyan shilling |
| Japan | JPY | Japanese yen |
| Jordan | JOD | Jordanian dinar |
| Jamaica | JMD | Jamaican dollar |
| Italy | EUR | Euro |
| Iceland | ISK | Icelandic króna |
| Iran | IRR | Iranian rial |
| Iraq | IQD | Iraqi dinar |
| British Indian Ocean Territory | USD | United States dollar |
| India | INR | Indian rupee |
| Isle of Man | IMP | Isle of Man Pound |
| Israel | ILS | Israeli new shekel |
| Ireland | EUR | Euro |
| Indonesia | IDR | Indonesian rupiah |
| Hungary | HUF | Hungarian forint |
| Haiti | HTG | Haitian gourde |
| Croatia | HRK | Croatian kuna |
| Honduras | HNL | Honduran lempira |
| Hong Kong | HKD | Hong Kong Dollar |
| Egypt | EGP | Egyptian pound |
| Guyana | GYD | Guyanese dollar |
| Guinea-Bissau | XOF | West African CFA franc |
| Guatemala | GTQ | Guatemalan quetzal |
| Greece | EUR | Euro |
| Equatorial Guinea | XAF | Central African CFA franc |
| Guinea | GNF | Guinean franc |
| Gibraltar | GIP | Gibraltar pound |
| Ghana | GHS | Ghana cedi |
| Georgia | GEL | Georgian lari |
| Grenada | XCD | East Caribbean dollar |
| United Kingdom | GBP | British pound |
| Gabon | XAF | Central African CFA franc |
| France | EUR | Euro |
| Faroe Islands | DKK | Danish krone |
| Micronesia | Micronesian dollar | |
| Falkland Islands | FKP | Falkland Islands pound |
| Finland | EUR | Euro |
| Ethiopia | ETB | Ethiopian birr |
| Spain | EUR | Euro |
| Eritrea | ERN | Eritrean nakfa |
| Estonia | EUR | Euro |
| Ecuador | USD | United States dollar |
| Algeria | DZD | Algerian dinar |
| Dominican Republic | DOP | Dominican peso |
| Dominica | XCD | East Caribbean dollar |
| Denmark | DKK | Danish krone |
| Djibouti | DJF | Djiboutian franc |
| Germany | EUR | Euro |
| Czech Republic | CZK | Czech koruna |
| Cyprus | EUR | Euro |
| Curacao | ANG | Antillean Guilder |
| Cuba | CUC | Cuban convertible peso |
| Costa Rica | CRC | Costa Rican colón |
| Colombia | COP | Colombian peso |
| Cameroon | XAF | Central African CFA franc |
| Chile | CLP | Chilean peso |
| Cook Islands | NZD | New Zealand dollar |
| Côte d’Ivoire (Ivory Coast) | XOF | West African CFA franc |
| China | CNY | Chinese Yuan |
| Switzerland | CHF | Swiss franc |
| Democratic Republic of Congo | CDF | Congolese Franc |
| Central African Republic | XAF | Central African CFA franc |
| Canada | CAD | Canadian dollar |
| Belize | BZD | Belize dollar |
| Belarus | BYR | Belarusian ruble |
| Botswana | BWP | Botswana pula |
| Bhutan | BTN | Bhutanese ngultrum |
| Brazil | BRL | Brazilian real |
| Bolivia | BOB | Bolivian boliviano |
| Brunei | BND | Brunei dollar |
| Bermuda | BMD | Bermudian dollar |
| Benin | XOF | West African CFA franc |
| Burundi | BIF | Burundian franc |
| Bahrain | BHD | Bahraini dinar |
| Bulgaria | BGN | Bulgarian lev |
| Burkina Faso | XOF | West African CFA franc |
| Belgium | EUR | Euro |
| Bangladesh | BDT | Bangladeshi taka |
| Barbados | BBD | Barbadian dollar |
| Bosnia and Herzegovina | KM | konvertibilna marka |
| Azerbaijan | AZN | Azerbaijani Manat |
| Aruba | AWG | Aruban florin |
| Australia | AUD | Australian dollar |
| Austria | EUR | Euro |
| Argentina | ARS | Argentine peso |
| Angola | AOA | Angolan kwanza |
| Armenia | AMD | Congolese Franc |
| Albania | ALL | Albanian lek |
| Anguilla | XCD | East Caribbean dollar |
| Antigua And Barbuda | XCD | East Caribbean dollar |
| Afghanistan | AFN | Afghan afghani |
| United Arab Emirates | AED | United Arab Emirates dirham |
| Andorra | EUR | Euro |