Please send me TDS rate Chart for the A.Y. 2013-14
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Tds rate chart(a.y.2013-14)
Replies (12)
There is no change in TDS rates this year...
Agreed with Rahul ji
No changes in other than Salary . So you should consider TDS on salry.
YES RIGHT SAID ABOVE .
THERE IS NO CHANGE IN TDS RATE IN 2012-2013....SAME AS 2011-2012..
I am attaching the TDS chart which is applicable for AY 2012-13 as there is not much change in the TDS provisions in AY 2013-14 also.
Now I am attaching the amendments which are made in the Budget 2012 Speech.
I request you to read both the files together to know the exact interpretation
of the provisions amended by the budget 2012.
Happy Reading.
Source : https://www.aubsp.com/2012/03/provision-of-tds-as-per-finance-bill.html
| TDS RATE CHART | |||||
| ASSESSMENT YEAR 2013-2014 | |||||
| FINANCIAL YEAR 2012-2013 | |||||
|
Nature of Payments Made to Resident |
Threshold |
Company Firm Co-op Soc. Local Authority |
Individual HUF |
If No PAN OR Invalid PAN |
|
| Sec. | Descripttion | Amount | RATE | RATE | RATE |
|
194A |
Interest - Payable by Banks | 10,000 | 10 | 10 | 20 |
| Interest - Payable by Others | 5,000 | 10 | 10 | 20 | |
| 194B | Winning from Lotteries / Crossword Puzzle | 10,000 | 30 | 30 | 30 |
| 194C | Payment to Contractors - Single Transaction | 30,000 | 2 | 1 | 20 |
| Payment to Contractors - Aggregate during FY | 75,000 | 2 | 1 | 20 | |
| 194D | Insurance Commission | 20,000 | 10 | 10 | 20 |
| 194H | Commission / Brokerage | 5,000 | 10 | 10 | 20 |
| 194 I | Rent | 1,80,000 | 10 | 10 | 20 |
| Rent - Plant / Machinery | 1,80,000 | 2 | 2 | 20 | |
| 194J | Professional Fees | 30,000 | 10 | 10 | 20 |
INFORMATIVE
| TDS RATE CHART | |||||
| ASSESSMENT YEAR 2012-2013 | |||||
| FINANCIAL YEAR 2011-2012 | |||||
|
Nature of Payments Made to Resident |
Threshold |
Company Firm Co-op Soc. Local Authority |
Individual HUF |
If No PAN OR Invalid PAN |
|
| Sec. | Descripttion | Amount | RATE | RATE | RATE |
|
194A |
Interest - Payable by Banks | 10,000 | 10 | 10 | 20 |
| Interest - Payable by Others | 5,000 | 10 | 10 | 20 | |
| 194B | Winning from Lotteries / Crossword Puzzle | 10,000 | 30 | 30 | 30 |
| 194C | Payment to Contractors - Single Transaction | 30,000 | 2 | 1 | 20 |
| Payment to Contractors - Aggregate during FY | 75,000 | 2 | 1 | 20 | |
| 194D | Insurance Commission | 20,000 | 10 | 10 | 20 |
| 194H | Commission / Brokerage | 5,000 | 10 | 10 | 20 |
| 194 I | Rent | 1,80,000 | 10 | 10 | 20 |
| Rent - Plant / Machinery | 1,80,000 | 2 | 2 | 20 | |
| 194J | Professional Fees | 30,000 | 10 | 10 | 20 |
NOW SMALL CHANGES IN 194 j THAT IS ANY REMUNERATION/COMMISSION PAID TO DIRECTOR OF THE COMPANY ( EFF FROM 1st JULY 2012 IS DEDUCTABLE @ 10%
BAnk interest 12000
TDS on Registration also added at 1% of Sale consideration with effect from 1st October 2012.
|
194LLA |
Payment on transfer of certain immovable property other than agricultural land (Effective from 1 October 2012) |
(a) INR 50 lakhs in case such property is situated in a specified urban agglomeration; or(b) INR 20 lakhs in case such property is situated in any other area) (Effective from 1 October 2012) |
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