Rate of deduction from income of non-residents
under section 56
SL.
No
Description of services or payments Rate of
deduction
of tax
1 Advisory or consultancy service 20%
2 Pre-shipment inspection service 20%
3 Professional service, technical services,
technical know-how or technical
assistance
20%
4 Architecture, interior design or landscape
design, fashion design or process design
20%
5 Certification, rating etc. 20%
6 Charge or rent for satellite, airtime or
frequency, rent for channel broadcast
20%
7 Legal service 20%
8 Management service including event
management
20%
9 Commission 20%
10 Royalty, license fee or payments related
to intangibles
20%
11 Interest 20%
12 Advertisement broadcasting 20%
13 Advertisement making or Digital
marketing
15%
14 Air transport or water transport not being
the carrying services mentioned in
sections 102 or 103A
7.5%
171
SL.
No
Description of services or payments Rate of
deduction
of tax
15 Contractor or sub-contractor of
manufacturing, process or conversion,
civil work, construction, engineering or
works of similar nature
7.5%
16 Supplier 7.5%
17 Capital gain 15%
18 Insurance premium 10%
19 Rental of machinery, equipment etc. 15%
20 Dividend-
(a) company, fund and trust--
(b) any other person, not being a
company fund and trust --
20%
30%
21 Artist, singer or player 30%
22 Salary or remuneration 30%
23 Exploration or drilling in petroleum
operations
5.25%
24 Survey for coal, oil or gas exploration 5.25%
24A Fees, etc. of surveyors of general
insurance company
20%
25 Any service for making connectivity
between oil or gas field and its export
point
5.25%
26 Any payments against any services not
mentioned above
20%
27 Any other payments 30%.
172