TDS Changes

There is no change in the rates comparing to the budget (2) of 2009.

However, for fy10-11, only qualifying seems to have been changed w.e.f. 01.07.2010

that too for NOT ALL However for only few.  They are (revised)

194C-single payment -Rs.30,000

aggregate payment-Rs.75,000

194B-Rs.10,000

194D-Rs.20,000

194I-Rs.1,80,000

194J-Rs.30,000

Others, i don't know

Also, check https://www.simpletaxindia.org/2010/03/tds-rates-10-11-tds-rate-chart-10-11.html

Different rates & their applicable dates are attached in the file.

The TDS certificates are to be issued on Form 16-A on quarterly basis i.e. where the payment or credit has been made in between the year , but where at the end  only one TDS certificate