Rate of tax deduction from income of non-resident under section 56 for the FY 2022-2023
| SI | Description of services or payments | Rate |
|---|---|---|
| 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% |
| 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– (b) any other person, not being a company– | 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 | Bandwith payment | 10% |
| 27 | Any other payments | 20% |