# Master Chart for TDS Threshold Limits

## Two Categories of Threshold Application

### Category 1: No TDS if Amount ≤ Threshold Limit (Default)

TDS applies only if amount paid is more than the threshold limit. Applies to all other sections.

### Category 2: TDS Applies Starting from Specified Amount (Special Cases)

## Why This Matters

The distinction is between:

## Summary - TDS Deductible Starting From

Worked example

### Example 1

Example: Sale consideration of immovable property is ₹49,99,999. Is TDS u/s 194-IA applicable?

Answer: No. Section 194-IA triggers only when amount is ₹50,00,000 or more. At ₹49,99,999, no TDS is required.

### Example 2

Example: PF withdrawal is ₹50,000. Is TDS u/s 192A applicable?

Answer: Yes. Section 192A triggers at ₹50,000 or more (not 'more than 50,000'). TDS @ 10% applies.

⚠️ Common exam mistakes

Reference:

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Master Chart of TDS Threshold Limits

Worked example