SL. NO.

SECTION

NATURE OF PAYMENT

THRESHOLD LIMIT

RATE %

1^ST APRIL,2012

1^ST JULY, .2012

H.U.F./ INDIVIDUAL

OTHERS

1

192

SALARIES

SALARY INCOME MUST BE MORE THEN EXEMPTION LIMIT AFTER DEDUCTIONS.

AVERAGE RATE

2

193

INTEREST ON DEBENTURES

2500

5000

10

10

3

194

DEEMED DIVIDEND

-

-

10

10

4

194A

INTEREST OTHER THAN INT ON SECURITIES (BY BANK)

10000

10000

10

10

4A

194A

INTEREST OTHER THAN INT. ON SECURITIES (BY OTHERS)

5000

5000

10

10

5

194B

LOTTERY / CROSS WORD PUZZLE

10000

10000

30

30

6

194BB

WINNINGS FROM HORSE RACE

5000

5000

30

30

7

194C(1)

CONTRACTS

30000

30000

1

2

8

194C(2)

SUB-CONTRACTS/ ADVERTISEMENTS

30000

30000

1

2

9

194D

INSURANCE COMMISSION

20000

20000

10

10

10

194EE

PAYMENTSOUT OF DEPOSITS UNDER NSS

2500

2500

20

-

11

194F

REPURCHASE OF UNITS BY MF/UTI

1000

1000

20

20

12

194G

COMMISSION ON SALE OF LOTTERY TICKETS

1000

1000

10

10

13

194H

COMMISSION OR BROKERAGE

5000

5000

10

10

14

194I

RENT (LAND & BUILDING)

180000

180000

10

10

RENT (P & M , EQUIPMENT, FURNITURE & FITTINGS)

180000

180000

2

2

15

194J

PROFESSIONAL/TECHNICAL CHARGES/ROYALTY & NON-COMPETE FEES

30000

30000

10

10

16

194J(1)(BA) 

ANY REMUNERATION OR COMMISSION PAID TO DIRECTOR OF THE COMPANY(EFFECTIVE FROM 1 JULY 2012)

NA

NIL

10

10

17

194LA

COMPENSATION ON ACQUISITION OF IMMOVABLE PROPERTY

100000

200000

10

10

18

194LLA

PAYMENT ON TRANSFER OF CERTAIN IMMOVABLE PROPERTY OTHER THAN AGRICULTURAL LAND (APPLICABLE ONLY IF AMOUNT EXCEEDS : (A) INR 50 LAKHS IN CASE SUCH PROPERTY IS SITUATED IN A SPECIFIED URBAN AGGLOMERATION; OR(B) INR 20 LAKHS IN CASE SUCH PROPERTY IS SITUATED IN ANY OTHER AREA) (EFFECTIVE FROM 1 OCTOBER 2012)

NA

(A) RS. 50 LAKHS IN CASE SUCH PROPERTY IS SITUATED IN A SPECIFIED URBAN AGGLOMERATION; OR(B) RS. 20 LAKHS IN CASE SUCH PROPERTY IS SITUATED IN ANY OTHER AREA) (EFFECTIVE FROM 1ST OCTOBER 2012)

1

1

SL.NO.

NATURE OF GOODS

RATES %

1^ST APRIL,2012

1^ST JULY, .2012

1.

ALCOHOLIC LIQUOR FOR HUMAN CONSUMPTION

1

1

2.

TENDU LEAVES

5

5

3.

TIMBER OBTAINED UNDER FOREST LEASE

2.5

2.5

4.

TIMBER OBTAINED BY ANY MODE OTHER THAN A FOREST LEASE

2.5

2.5

5.

ANY OTHER FOREST PRODUCE NOT BEING TIMBER OR TENDU LEAVES

2.5

2.5

6.

SCRAP

1

1

7.

PARKING LOT

2

2

8.

TOLL PLAZA

2

2

9.

MINING & QUARRYING

2

2

10

MINERALS, BEING COAL OR LIGNITE OR IRON ORE 

NA

1

11

BULLION OR JEWELLERY (IF THE SALE CONSIDERATION IS PAID IN CASH EXCEEDING INR 2 LAKHS) 

NA

1