new and old tds provisions

i have uploaded a file which contains some important provisions (like rates and exemption limit) which shall be applicable w.e.f. 01-07-2010 as per Budget-2010.

 

 

found it on the following link

/share_files/tds-rates-23855.asp

Replies (7)

for old provisions :

 

 

/share_files/tds-rates-relavant-to-a-y-2009-10-23840.asp

to the best of my knowledge and believe, the provisions contained in these files are correct, still please inform me if any mistake has remained in these.

thanks for sharing information.

a small correction u/s 192, salaries "EXCEEDS Rs. 1,60,000" you mentioned it as 1,50,000.

if iam worng excuse

Originally posted by : mallela.ravikiran

thanks for sharing information.

a small correction u/s 192, salaries "EXCEEDS Rs. 1,60,000" you mentioned it as 1,50,000.

if iam worng excuse

 i appreciate ur efforts.

for clarification:

i have mentioned limit of Rs.150000 for requirement of furnishing details of perquisites in form 12BA as mentioned in rule 26A.

Plz don't take it as exemption available in case of salary for non-deduction of tax.

 

Rule 26A can be read on the follwoing link:

https://law.incometaxindia.gov.in/TaxmannDit/Displaypage/dpage2.aspx?md=24&typ=cn&yr=2009&chp=174

 

thanking you

Originally posted by : anshu agarwal

to the best of my knowledge and believe, the provisions contained in these files are correct, still please inform me if any mistake has remained in these.

 there remained an ERROR in case of rate applicable, which i made.

 

section                  wrong rate (i mentioned  in file )                  correct rate

193                       10%interest                                                                              
                              on non listed debenture -20 %                     10 % in all cases
                              interest to a domestic company - 20%

 

 194                    20%                                                                     10%

 

194A                  10%                                                                      10% in all cases
                           interest to a domestic company - 20%

 

194D                10%,                                                                    10% in all cases
                         payment to a company-20%

 

194EE            20%                                                                   10%

 

194F              20%                                                                   10%

please find the corrected file for some important provisions (like rates and exemption limit) which shall be applicable w.e.f. 01-07-2010 as per Budget-2010. 

corrected file for old provision

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