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Discussion > Income Tax > TDS >

TDS RATE FOR F.Y. 2009-10

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PBN-KOL-PUNE-CHENNAI ("A PHILOSOPHER")

[ Scorecard : 25417]
Posted On 06 October 2010 at 13:44 Report Abuse

 

TDS rates for Financial Year 2009-10 (From 01st April 2009 to 30th September 2009)

Form 26Q:

Section Nature of Payment Status Tax (%)
       
193 Interest on Debentures & Securities COMPANY 20
OTHERS 10
194A Other Interest
  •  > Rs. 10,000 for Banking Co’s , etc.
  •  > Rs.   5,000
COMPANY 20
OTHERS   10
194B Lottery/Crossword Puzzle > Rs.5,000   30
194BB Winnings from Horse Race > Rs. 2,500   30
194C(1) Payment to a contractor (in the case of advertising contracts)   1
194C(2) Payment to a contractor (other than an advertising contracts)   2
194C(3) Payment to a sub-contractor   1
194D Insurance Commission > Rs.5,000 COMPANY 20
OTHERS 10
194EE Withdrawal from NSS > Rs.2,500   20
194F Repurchase of Units by MF/UTI   20
194G Commission on Sale of Lottery Tickets > Rs.1,000   10
194H Commission or Brokerage > Rs.2,500   10
194I Rent > Rs.1,20,000 p. a.
           Rent of Plant & Machinery
  10
           Rent of Land, Building, Furniture, etc INDIVIDUAL /HUF 15
OTHERS 20
194J Professional or Technical Fess > Rs.20,000   10
194LA Compensation on Compulsory Acquisition of immovable property >Rs.1,00,000 during the financial year   10
Surcharge ( On Tax) Applicable for Companies/Firm. Also, Individual/HUF, if the total income exceeds or is likely to exceed Rs.10,00,000 10
Education Cess on Tax deducted Plus Surcharge 3

Form 27Q:

Section

Nature of Payment

Status

Tax (%)

       
194E Payment to nonresident sportsmen or sports association   10
195(a) Income from foreign exchange assets payable to an Indian citizen   20
195(b) Income by way of long-term capital gains   10
195(c) Income from other long-term capital gains   20
195(d) Income by way of interest payable by Government / Indian concern on money borrowed or debt incurred by Government or Indian concern in foreigh currency   20
195(e) Royalty payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern after March 31, 1976, where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to section 115A(1A) to the Indian concern or in respect of computer software referred to in the second proviso to section 115(1A), to a person resident in India -    
1.Where the agreement is made before June 1, 1997 COMPANY 30
OTHERS 30
2.Where the agreement is made after May 31, 1997 but before June 1, 2005 COMPANY 20
OTHERS 30
3.Where the agreement is made on or after June 1, 2005 COMPANY 10
OTHERS 30
195(f) Royalty (not being royalty of the nature referred to in (e) sub para) payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with that policy    
1.Where the agreement is made after March 31, 1961 but before April 1, 1976 COMPANY 50
OTHERS 30
2.Where the agreement is made after March 31, 1976 but before June 1, 1997 COMPANY 30
OTHERS 30
3.Where the agreement is made after May 31, 1997 but before June 1, 1997 COMPANY 20
OTHERS 30
4.Where the agreement is made on or after June 1, 2005 COMPANY 10
OTHERS 30
195(g) Fee for technical services payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with the policy -    
1.Where the agreement is made after February 29, 1964 but before April 1, 1976 COMPANY 50
OTHERS 30
2.Where the agreement is made after March 31, 1976 but before June 1, 1997 COMPANY 30
OTHERS 30
3.Where the agreement is made after May 31, 1997 but before June 1, 2005 COMPANY 20
OTHERS 30
4.Where the agreement is made on or after June 1, 2005 COMPANY 10
OTHERS 30
196A Income in respect of Units of Non-residents   20
196B Income and Long-term Capital gain from units of an Off shore fund COMPANY 10
OTHERS 10
196C Income and Long-term Capital Gain from Foreign Currency Bonds or shares of indian companies COMPANY 10
OTHERS 10
196D Income of Foreign Institutional Investors for Securities COMPANY 20
OTHERS 20
Surcharge ( On Tax) Applicable for Companies/Firm. Also, Individual/HUF, if the total income exceeds or is likely to exceed Rs.10,00,000 10
Education Cess on Tax deducted Plus Surcharge 3

Form 27EQ:

Collection Code

Nature of Purchase

Tax (%)

6CA Alcoholic liquor for human consumption 1
6CB Timber obtained under a forest lease 2.5
6CC Timber obtained under any mode other than forest lease 2.5
6CD Any other forest product not being timber or tendu leave 2.5
6CE Scrap 1
6CF Parking Lot 2
6CG Toll plaza 2
6CH Mining and quarrying 2
6CI Tendu leaves 5
Surcharge 
( On Tax)
Applicable for Companies/Firm. Also, Individual/HUF, if the total income exceeds or is likely to exceed Rs.10,00,000 10
For a Non-Domestic Company 2.5
Education Cess on Tax Collected Plus Surcharge 3

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CA AYUSH AGRAWAL
PBN-KOL-PUNE-CHENNAI ("A PHILOSOPHER")

[ Scorecard : 25417]
Posted On 06 October 2010 at 13:47

 

TDS rate for f.y 2009-10 from 01/10/2009 to 31/03/2010

Form 24Q:

Male Female Senior Citizen Tax (%)
 For Income Between 0 to 1,60,000  For Income Between 0 to 1,90,000  For Income Between 0 to 2,40,000 0
 For Income Between 1,60,001 to 3,00,000  For Income Between 1,90,001 to 3,00,000  For Income Between 2,40,001 to 3,00,000 10
 For Income Between 3,00,001 to 5,00,000  For Income Between 3,00,001 to 5,00,000  For Income Between 3,00,001 to 5,00,000 20
 For Income above 5,00,001  For Income above 5,00,001  For Income above 5,00,001 30
     
Surcharge   0
Education Cess   3

Form 26Q:

Section Nature of Payment Status Tax (%)
       
193 Interest on Debentures & Securities   10
194
Deemed Dividend
  10
194A
Other Interest 

  > Aggregate sum exceeding10,000 for Banking Co’s , etc.per person during the financial year.

  > Aggregate sum exceeding5,000 per person during the financial year
  10
194B Lottery/Crossword Puzzle > 5,000   30
194BB Winnings from Horse Race >2,500   30
194C Contracts to Transporter, who has provided a valid PAN   0*
Contracts to Individuals/HUF   1
Contracts to others   2
194D Insurance Commission > 5,000   10
194EE Withdrawal from NSS > 2,500   20
194F Repurchase of Units by MF/UTI   20
194G Commission on Sale of Lottery Tickets > 1,000   10
194H Commission or Brokerage > 2,500   10
194I Rent > 1,20,000 p. a.

           Rent of Plant & Machinery
  2
           Rent of Land, Building, Furniture, etc   10
194J Professional or Technical Fess > 20,000   10
194LA Compensation on Compulsory Acquisition of immovable property >Rs.1,00,000 during the financial year   10
Surcharge   0
Education Cess   0
 
* If there is no PAN details, then @ 1% or @ 2%. From 1st April 2010 it is 20%.

Form 27Q:

Section

Nature of Payment

Status

Tax (%)

       
194E Payment to nonresident sportsmen or sports association   10
195(a) Income from foreign exchange assets payable to an Indian citizen   20
195(b) Income by way of long-term capital gain referred to in sec. 115E   10
195(c) Income by way of Short-term capital gains u/s. 111A   15
195(d) Income from other long-term capital gains   20
195(e) Income by way of interest payable by Government/Indian concern on money borrowed or debt incurred by Government or Indian concern in foreign currency   20
195(f) Royalty payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern after March 31, 1976, where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to section 115A(1A) to the Indian concern or in respect of computer software referred to in the second proviso to section 115(1A), to a person resident in India -    
1.Where the agreement is made before June 1, 1997   30
2.Where the agreement is made after May 31, 1997 but before June 1, 2005   20
3.Where the agreement is made on or after June 1, 2005   10
195(g) Royalty (not being royalty of the nature referred to in (e) sub para) payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with that policy    
1.Where the agreement is made after March 31, 1961 but before April 1, 1976 COMPANY 50
OTHERS 30
2.Where the agreement is made after March 31, 1976 but before June 1, 1997   30
3.Where the agreement is made after May 31, 1997 but before June 1, 1997   20
4.Where the agreement is made on or after June 1, 2005   10
195(h) Fee for technical services payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with the policy -    
1.Where the agreement is made after February 29, 1964 but before April 1, 1976 COMPANY 50
OTHERS 30
2.Where the agreement is made after March 31, 1976 but before June 1, 1997   30
3.Where the agreement is made after May 31, 1997 but before June 1, 2005   20
4.Where the agreement is made on or after June 1, 2005   10
195(i) Any other income COMPANY 40
OTHERS 30
196A Income in respect of Units of Non-residents   20
196B Income and Long-term Capital gain from units of an Off shore fund   10
196C Income and Long-term Capital Gain from Foreign Currency Bonds or shares of indian companies   10
196D Income of Foreign Institutional Investors for Securities   20
Surcharge ( On Tax) Applicable for Foreign Companies if payment/credit exceeds 1 crore of such companies 2.5
Education Cess on Tax deducted Plus Surcharge 3

Form 27EQ:

Collection Code

Nature of Purchase

Tax (%)

6CA Alcoholic liquor for human consumption 1
6CB Timber obtained under a forest lease 2.5
6CC Timber obtained under any mode other than forest lease 2.5
6CD Any other forest product not being timber or tendu leave 2.5
6CE Scrap 1
6CF Parking Lot 2
6CG Toll plaza 2
6CH Mining and quarrying 2
6CI Tendu leaves 5
Surcharge 

(On Tax)
Applicable for Foreign Companies if collections exceeds 1 crore of such companies 2.5
Education Cess Applicable for Foreign Companies 3



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