There are a variety of TDS provisions applicable with different rates and different thresholds. There are about 33 Sections in the Income- Tax Act, under which, TDS rates vary from 0.1% to 30%, leading to complexity and unwarranted disputes as also blockage of working capital. The budget proposed a reduction in TDS, including a decrease in insurance commission rates from 5% to 2%, raising the TDS exemption on interest, threshold for dividend income from unit of mutual fund from Rs 5,000 to Rs 10,000 and compensation on property acquisition from Rs 2.5 lakh to Rs 5 lakh, which experts say, will offers relief to small taxpayers.