TDS Chart for AY 2009-10
This query is : Resolved
01 April 2008
Can i get TDs chart for AY 2009-10 along containing following details
1.Nature of payment alonwith sec
2.Rate of TDS for diffrenet categories like individual,companyetc
3.Amount after which the tax is to be deducted
4.When to deduct the tax
5.Due Date of deposit of the tax
6.Days within which TDS certificate is to be issued
7.Due date of filing Quarterely return
1.Nature of payment alonwith sec
2.Rate of TDS for diffrenet categories like individual,companyetc
3.Amount after which the tax is to be deducted
4.When to deduct the tax
5.Due Date of deposit of the tax
6.Days within which TDS certificate is to be issued
7.Due date of filing Quarterely return
01 April 2008
Particulars Due Date Rates
Section Nature of Payment Criteria for Deduction Actual Payment/Credit Credit/Provision on March-31st If the recipient is a Company, Co-operative Society, Firm. If recipient is an Ind. Or HUF & payment does not exceed Rs.10,00,000 If recipient is an Ind. Or HUF & payment does exceed Rs.10,00,000
IT SC(10%) EC(2%) Secondary & Higher Education Cess (1%) Total IT SC EC(2%) Secondary & Higher Education Cess (1%) Total IT SC(10%) EC(2%) Secondary & Higher Education Cess (1%) Total
Sec-194A Interest Payment in excess of Rs.5,000 p.a One week from the last day of the month in which deduction is made With in 2 Months from the end of the month in which deduction is made. 20.0000 2.0000 0.4400 0.2200 22.6600 10.0000 0.0000 0.2000 0.1000 10.3000 10.0000 1.0000 0.2200 0.1100 11.3300
Sec-194C Contractors & CF Agents (incase of Advertising Contracts) & Payment to Sub-Contrctor Payment in excess of Rs.20,000/- per contract or Rs.50,000 p.a One week from the last day of the month in which deduction is made With in 2 Months from the end of the month in which deduction is made. 1.0000 0.1000 0.0220 0.0110 1.1330 1.0000 0.0000 0.0200 0.0100 1.0300 1.0000 0.1000 0.0220 0.0110 1.1330
Sec-194C Contractors & CF Agents (Others) Payment in excess of Rs.20,000/- per contract or Rs.50,000 p.a One week from the last day of the month in which deduction is made With in 2 Months from the end of the month in which deduction is made. 2.0000 0.2000 0.0440 0.0220 2.2660 2.0000 0.0000 0.0400 0.0200 2.0600 2.0000 0.2000 0.0440 0.0220 2.2660
Sec-194H Commission or Brokerage Payment in excess of Rs.2,500 p.a One week from the last day of the month in which deduction is made With in 2 Months from the end of the month in which deduction is made. 10.0000 1.0000 0.2200 0.1100 11.3300 10.0000 0.0000 0.2000 0.1000 10.3000 10.0000 1.0000 0.2200 0.1100 11.3300
Sec-194I Rent Payment in excess of Rs.1,20,000 p.a One week from the last day of the month in which deduction is made With in 2 Months from the end of the month in which deduction is made. 20.0000 2.0000 0.4400 0.2200 22.6600 15.0000 0.0000 0.3000 0.1500 15.4500 15.0000 1.5000 0.3300 0.1650 16.9950
Sec-194I Rent of Plant & Machinery Payment in excess of Rs.1,20,000 p.a One week from the last day of the month in which deduction is made With in 2 Months from the end of the month in which deduction is made. 10.0000 1.0000 0.2200 0.1100 11.3300 10.0000 0.0000 0.2000 0.1000 10.3000 10.0000 1.0000 0.2200 0.1100 11.3300
Sec-194J Professional Charges Payment in excess of Rs.20,000 p.a One week from the last day of the month in which deduction is made With in 2 Months from the end of the month in which deduction is made. 10.0000 1.0000 0.2200 0.1100 11.3300 10.0000 0.0000 0.2000 0.1000 10.3000 10.0000 1.0000 0.2200 0.1100 11.3300
Section Nature of Payment Criteria for Deduction Actual Payment/Credit Credit/Provision on March-31st If the recipient is a Company, Co-operative Society, Firm. If recipient is an Ind. Or HUF & payment does not exceed Rs.10,00,000 If recipient is an Ind. Or HUF & payment does exceed Rs.10,00,000
IT SC(10%) EC(2%) Secondary & Higher Education Cess (1%) Total IT SC EC(2%) Secondary & Higher Education Cess (1%) Total IT SC(10%) EC(2%) Secondary & Higher Education Cess (1%) Total
Sec-194A Interest Payment in excess of Rs.5,000 p.a One week from the last day of the month in which deduction is made With in 2 Months from the end of the month in which deduction is made. 20.0000 2.0000 0.4400 0.2200 22.6600 10.0000 0.0000 0.2000 0.1000 10.3000 10.0000 1.0000 0.2200 0.1100 11.3300
Sec-194C Contractors & CF Agents (incase of Advertising Contracts) & Payment to Sub-Contrctor Payment in excess of Rs.20,000/- per contract or Rs.50,000 p.a One week from the last day of the month in which deduction is made With in 2 Months from the end of the month in which deduction is made. 1.0000 0.1000 0.0220 0.0110 1.1330 1.0000 0.0000 0.0200 0.0100 1.0300 1.0000 0.1000 0.0220 0.0110 1.1330
Sec-194C Contractors & CF Agents (Others) Payment in excess of Rs.20,000/- per contract or Rs.50,000 p.a One week from the last day of the month in which deduction is made With in 2 Months from the end of the month in which deduction is made. 2.0000 0.2000 0.0440 0.0220 2.2660 2.0000 0.0000 0.0400 0.0200 2.0600 2.0000 0.2000 0.0440 0.0220 2.2660
Sec-194H Commission or Brokerage Payment in excess of Rs.2,500 p.a One week from the last day of the month in which deduction is made With in 2 Months from the end of the month in which deduction is made. 10.0000 1.0000 0.2200 0.1100 11.3300 10.0000 0.0000 0.2000 0.1000 10.3000 10.0000 1.0000 0.2200 0.1100 11.3300
Sec-194I Rent Payment in excess of Rs.1,20,000 p.a One week from the last day of the month in which deduction is made With in 2 Months from the end of the month in which deduction is made. 20.0000 2.0000 0.4400 0.2200 22.6600 15.0000 0.0000 0.3000 0.1500 15.4500 15.0000 1.5000 0.3300 0.1650 16.9950
Sec-194I Rent of Plant & Machinery Payment in excess of Rs.1,20,000 p.a One week from the last day of the month in which deduction is made With in 2 Months from the end of the month in which deduction is made. 10.0000 1.0000 0.2200 0.1100 11.3300 10.0000 0.0000 0.2000 0.1000 10.3000 10.0000 1.0000 0.2200 0.1100 11.3300
Sec-194J Professional Charges Payment in excess of Rs.20,000 p.a One week from the last day of the month in which deduction is made With in 2 Months from the end of the month in which deduction is made. 10.0000 1.0000 0.2200 0.1100 11.3300 10.0000 0.0000 0.2000 0.1000 10.3000 10.0000 1.0000 0.2200 0.1100 11.3300
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