Applicable TDS rates are:   Tax Rate Health and Education Cess TOTAL Resident Individuals & HUF 10% Nil 10% Corporate Entity 10% Nil 10% NRO/ foreign companies 30% 4% 31.2%* Firms 10% Nil 10%   Disclaimers: As per section 206AA introduced by Finance (No. 2) Act, 2009 w.e.f. 01.04.2010, every person who receives income on which TDS is deductible shall furnish his PAN, failing which TDS shall be deducted at rate of 20% in case resident individuals and domestic companies and 31.2% (plus surcharge wherever applicable) in case of NRO/ foreign company deposits. Tax laws are subject to change and amendments from time to time which may affect above rates. *Rate may further be increased by the surcharge wherever applicable.