27 June 2011
TDS Rates Chart assessment year 2012-13 or financial year 2011-12 (ay 12-13 / fy 11-12) Relevant Section Nature of Payment (to resident) Threshold Limit Individual HUF (Resident in India) Company Firm/Co-op Sec. Local Authority (Domestic Company) 192 Payment of salary to a resident/non-resident Normal Income Tax Rates: See Income Tax Slab 193 Interest on securities 10 10 194 Deemed dividends u/s 2(22)(e) 10 10 194A Interest other than Interest on securities 5000 10 10 194B Lottery or crossword puzzle or card game or other game of any sort. 10000 30 30 194BB Horse races 5000 30 30 194C Contracts/sub-contracts 30000 1 2 194D Insurance Commission 20000 10 10 194EE Payment in respect of deposits under NSS 2500 20 - 194F Payment on account of repurchase of units of MF or UTI 1000 20 10 194G Commission on sale of lottery tickets 1000 10 10 194H Commission or brokerage 5000 10 10 194-I Rent of Plant and Machinery 180000 2 2 Rent of Land or Building or Furniture and Fitting 180000 10 10 194J Fees for professional or technical services 30000 10 10 194LA Payment of compensation to a resident on acquisition of certain immovable property 100000 10 10 Notes: we.f. 1.10.2009, no TDS is to be deducted on payment to a contractor/sub-contractor, during the course of business of plying, hiring or leasing goods carriages, if the payee furnishes his PAN to the deductor [sec. 194C(6)]