Section 194N - Cash withdrawal from bank/post office

IT Act 2025→Section 393, Chapter X

Rate (Individual / HUF)

2%

Rate (Company / Firm)

2%

Threshold limit

₹1,00,00,000 p.a.

20% for non-filers when withdrawal exceeds ₹20L

Full worked examples and FAQs for Section 194N are being compiled. See the complete TDS rate chart for how this section compares to others.

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