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Key Points on TDS for NRIs:

1. Interest on Accounts:

   • NRO Account: TDS on interest is 30%.

   • NRE and FCNR Accounts: No TDS is applicable on interest earned.

2. Rent and Other Income:

   • Rent from House Property/Other Rent, Commission/Brokerage: TDS is 30%.

   • Dividends: Exempt from TDS if Dividend Distribution Tax (DDT) is paid by the company.

3. Mutual Fund Investments for 2024-25:

   • Equity Oriented Mutual Funds:

     • LTCG (Long-Term Capital Gains): 10%.

     • STCG (Short-Term Capital Gains): 15%.

   • Non-Equity Oriented Mutual Funds:

     • LTCG (Listed): 20% (with indexation).

     • LTCG (Unlisted): 10% (without indexation).

     • STCG: 30% (assuming the investor is in the highest tax bracket).

4. Property Sale:

   • Long-Term Capital Gains (LTCG): Buyer must deduct TDS at 20%.

   • Short-Term Capital Gains (STCG): If the property is sold within 2 years of purchase, TDS of 30% applies.

5. Income Threshold for TDS:

   • If net taxable income (from employment) is less than ₹2,50,000, no tax shall be deducted at source.

TDS Certificates:

• Form 16: Issued for TDS on salary by the employer.

• Form 16A: Issued for TDS on non-salary income by the bank.

• Form 26AS: Reflects the TDS deducted and is used for tax filing by the taxpayer.

For more detailed information, you can refer to the Income Tax India website.