TDS rates
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Replies (2)
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TDS Rate Chart
Assessment Year : 2010-2011 Financial Year : 2009-2010 |
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Particulars
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Individual / HUF
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Domestic Company / Firm
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Criteria for Deduction
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| Nature of Payments |
Section Code
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Rate
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Rate
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| 1. Salary |
192
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As per the prescribe rates applicable to Individual / Women & Senior Citizens
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| 2. Interest other than Interest on Securities |
194A
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10
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10
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Payment in excess of
Rs 5,000/- p.a. |
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| 3. Winning from Lotteries & Puzzles |
194B
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30
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30
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| 4. Payment to Contractors |
194C
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1a
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2
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Payment in excess of
Rs 20,000/- per contract or Rs. 50,000/- p.a. |
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| 4.1 Payment to Adverting / Sub Contractors |
194C
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1b
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2b
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| 5. Insurance Commision |
194D
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10
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10
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6. Commision & Brokerage |
194H
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10
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10
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Payment in excess of
Rs 2,500/- p.a. |
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| 7. Rent - Land & Building |
194I
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10c
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10d
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Payment in excess of
Rs 1,20,000/- p.a. |
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| 7.1 Rent - Plant & Machinery |
194I
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2e
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2e
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| 8. Professional Fees & Technical Services |
194J
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10
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10
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Payment in excess of
Rs 20,000/- p.a. |
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Please note that
1. Surcharge is only applicable in case of payment to foreign company when payment is more than 1 crore. 2. Education cess is applicable only in case of Salary TDS and in case of payment to non-resident or foreign company. a. Before 01-10-2009 IT - 2 b. Before 01-10-2009 IT - 1 c. Before 01-10-2009 IT - 15 d. Before 01-10-2009 IT - 20 e. Before 01-10-2009 IT - 10 |
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