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TDS on contract on sub-contractor

Gautam (16 Points)

10 May 2007

what will be the TDS applicble on resident/ non-resident sub-contractor and non-resident contractor

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Bhim Ahuja (16 Points)
Replied 10 May 2007

Dear Gautam,
The rates are as under

Resident Cont. (other than advt.) - 2%+Surcharge+E.cess
Resident Sub - Cont. (other) - 1% + Surcharge +E.cess
Resident Cont (Advt.) - 1% +SC+ECess
Resident sub-cont.(Advt) - 1%+SC+Ecess
Non Res. Cont. - if not covered under any other prov. for NRI i.e royalty, intt. fees for professional service etc..(pls read entire chapter for further clarifications), then the rate is 30%+E.cess (NO SURCHARGE IN CASE OF NRI)