How does TDS work for NRI accounts at FYERS?

How does TDS work for NRI accounts at FYERS?

Tax Deducted at Source (TDS) for NRI accounts at FYERS is deducted in accordance with Indian tax laws. This ensures compliance with the Income Tax Act, requiring brokers to deduct TDS on capital gains from the sale of securities.

How TDS Works:  

1. Provisional TDS BlockingWhen you sell securities, we block a provisional TDS amount at the end of the trading day (T+0). This provisional block is based on the transaction value and the applicable tax rate.
2. Final TDS Deduction or Reversal: On the next working day (T+1), we reverse the provisional block and apply the actual TDS based on the realised capital gains in the ledger.

Note: The final TDS amount is determined by considering the overall realised capital gains for the financial year, not just the specific trade. This ensures accurate tax deduction in compliance with applicable regulations.

Applicable TDS Rates:  
  1. Short-Term Capital Gains (STCG): 23.92% TDS (incl. cess & surcharge) is applicable on profits from securities held for less than 365 days.
  1. Long-Term Capital Gains (LTCG): 14.95% TDS (incl. cess & surcharge) is applicable on profits exceeding ₹1,25,000 for securities held for more than 365 days.
To know the break up of TDS in detail, kindly refer to this article.