Budget 2024: Proposed changes in TDS structure

By Prakhar Sachdeo

Published July 23, 2024

CNBC-TV18.com

Finance Minister Nirmala Sitharaman proposed several changes in the tax deducted at source structure while presenting the Union Budget 2024. Here is a look at changes in the TDS structure. 

There will be a reduction in TDS rate for e-commerce operators to 0.1 per cent from existing 1%

Nirmala Sitharaman has proposed that the 5% TDS rate on many payments is being merged into the 2 per cent TDS rate

The Finance Minsiter also said that the 20 % TDS rate on repurchase of units by mutual funds or UTI is being withdrawn

The new proposed TDS rate on commission etc of sale of lottery tickets in 2% from earlier TDS rate of 5%.  

The preset TDS rate of 5% on brokrage will come down to 2%

The new TDS rate for payment in life insurance policy is 2% . The earlier TDS rate was 5%.