Please give tds calculator upto 2009-2010 year.
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TDS RATE FOR THE AY 2009-2010
I want TDS calculator upto 200-2010 Years
Request you to kindly send me the TDS rates which needs to be deducted out of Salary, Professional fees, Rent & Sub-contracts.
Thanks for your immediate response.
Pradipta Biswas
Kolkata
| Originally posted by :Guest | ||
| " | pls send tds rate chart of A Y 2009 - 10 & als vat , service tax ,excise duty , sales tax etc. |
" |
| Originally posted by :Guest | ||
| " | What are the TDS Rates of the AY 2009-010 | " |
| Originally posted by :Guest | ||
| " | i want to tds rtes for the a.y of 2009-2010 | " |
| Section 192 | Payment of Salary and Wages | |||
|---|---|---|---|---|
| Criterion of Deduction | TDS is deducted if the estimated income of the employee is taxable.
Employer must not deduct tax on non-taxable allowances like conveyance allowance, rent allowance, medical allowance and deductible investments under sections like 80C, 80CC, 80D, 80DD, 80DDB, 80E, 80GG and 80U. No tax is required to be deducted at source if the estimated total income of the employee is less than the minimum taxable income. |
|||
| Applicable TDS Rate | Income Tax, Surcharge and Education Cess at the applicable rate on the estimated income of employee for the year. | |||
| Section 193 | Payment of Interest on Securities | |||
|---|---|---|---|---|
| Criterion of Deduction | TDS is deductible if payment is in excess of Rs. 5,000/- per annum. | |||
| Applicable TDS Rate | Income Tax | Surcharge | Education Cess | Total |
| If the recipient is a Company, Firm or Cooperative Society | 20.00% | 2.00% | 0.66% | 22.66% |
| If the recipient is an Individual or HUF and payment exceeds Rs. 10 lac per annum. | 10.00% | 1.00% | 0.33% | 11.33% |
| If the recipient is an Individual or HUF and payment does not exceed Rs. 10 lac per annum. | 10.00% | 0.00% | 0.30% | 10.30% |
 |
 |
| Section 194 B | Winnings from Lotteries or Cross Word Puzzle or Card Game or any other Game | |||
|---|---|---|---|---|
| Criterion of Deduction | TDS is deductible if payment is in excess of Rs. 5,000/-. | |||
| Applicable TDS Rate | Income Tax | Surcharge | Education Cess | Total |
| If the recipient is an Individual or HUF and payment exceeds Rs. 10 lac per annum. | 30.00% | 3.00% | 0.99 | 33.99% |
| If the recipient is an Individual or HUF and payment does not exceed Rs. 10 lac per annum. | 30.00% | 0.00% | 0.90 | 30.90% |
| Section 194 BB | Winnings from Horse Race | |||
|---|---|---|---|---|
| Criterion of Deduction | TDS is deductible if payment is in excess of Rs. 2,500/- per annum. | |||
| Applicable TDS Rate | Income Tax | Surcharge | Education Cess | Total |
| If the recipient is an Individual or HUF and payment exceeds Rs. 10 lac per annum. | 30.00% | 3.00% | 0.99 | 33.99% |
| If the recipient is an Individual or HUF and payment does not exceed Rs. 10 lac per annum. | 30.00% | 0.00% | 0.90 | 30.90% |
|
|
| Section 194 A | Payment of Interest | |||
|---|---|---|---|---|
| Criterion of Deduction | TDS is deductible if payment is in excess of Rs. 5,000/- per annum. | |||
| Applicable TDS Rate | Income Tax | Surcharge | Education Cess | Total |
| If the recipient is a Company, Firm or Cooperative Society | 20.00% | 2.00% | 0.66% | 22.66% |
| If the recipient is an Individual or HUF and payment exceeds Rs. 10 lac per annum. | 10.00% | 1.00% | 0.33% | 11.33% |
| If the recipient is an Individual or HUF and payment does not exceed Rs. 10 lac per annum. | 10.00% | 0.00% | 0.30% | 10.30% |
| Section 194 C | Payment to Contractors / Sub-contractors (In case of Advertising Contracts) | |||
|---|---|---|---|---|
| Criterion of Deduction | Payment in excess of Rs. 20,000/- per contract or Rs. 50,000/- per annum. | |||
| Applicable TDS Rate | Income Tax | Surcharge | Education Cess | Total |
| If the recipient is a Company, Firm or Cooperative Society | 1.00% | 0.10% | 0.033% | 1.133% |
| If the recipient is an Individual or HUF and payment exceeds Rs. 10 lac per annum. | 1.00% | 0.10% | 0.033% | 1.133% |
| If the recipient is an Individual or HUF and payment does not exceed Rs. 10 lac per annum. | 1.00% | 0.00% | 0.03% | 1.03% |
|
|
| Section 194 C | Payment to Contractors / Sub-contractors (In case of Other than Advertising Contracts) | |||
|---|---|---|---|---|
| Criterion of Deduction | Payment in excess of Rs. 20,000/- per contract or Rs. 50,000/- per annum. | |||
| Applicable TDS Rate | Income Tax | Surcharge | Education Cess | Total |
| If the recipient is a Company, Firm or Cooperative Society | 2.00% | 0.20% | 0.066% | 2.266% |
| If the recipient is an Individual or HUF and payment exceeds Rs. 10 lac per annum. | 2.00% | 0.20% | 0.066% | 2.266% |
| If the recipient is an Individual or HUF and payment does not exceed Rs. 10 lac per annum. | 2.00% | 0.00% | 0.060% | 2.06% |
| Section 194 H | Payment of Commission or Brokerage | |||
|---|---|---|---|---|
| Criterion of Deduction | TDS is deductible if payment is in excess of Rs. 2,500/- per annum. | |||
| Applicable TDS Rate | Income Tax | Surcharge | Education Cess | Total |
| If the recipient is a Company, Firm or Cooperative Society | 10.00% | 1.00% | 0.33% | 11.33% |
| If the recipient is an Individual or HUF and payment exceeds Rs. 10 lac per annum. | 10.00% | 1.00% | 0.33% | 11.33% |
| If the recipient is an Individual or HUF and payment does not exceed Rs. 10 lac per annum. | 10.00% | 0.00% | 0.30% | 10.30% |
|
|
| Section 194 I | Payment of Rent of Land, Building or Furniture | |||
|---|---|---|---|---|
| Criterion of Deduction | TDS is deductible if payment is in excess of Rs. 1,20,000/- per annum.
Individuals and HUFs whose sales/gross receipts in business is less than Rs 40 lac or professional receipts is less than Rs 10 lac are not required to deduct TDS |
|||
| Applicable TDS Rate | Income Tax | Surcharge | Education Cess | Total |
| If the recipient is a Company, Firm or Cooperative Society | 20.00% | 2.00% | 0.66% | 22.66% |
| If the recipient is an Individual or HUF and payment exceeds Rs. 10 lac per annum. | 15.00% | 1.50% | 0.495% | 16.995% |
| If the recipient is an Individual or HUF and payment does not exceed Rs. 10 lac per annum. | 15.00% | 0.00% | 0.45% | 15.45% |
| Section 194 I | Payment of Rent of Plant & Machinery | |||
|---|---|---|---|---|
| Criterion of Deduction | TDS is deductible if payment is in excess of Rs. 1,20,000/- per annum. | |||
| Applicable TDS Rate | Income Tax | Surcharge | Education Cess | Total |
| If the recipient is a Company, Firm or Cooperative Society | 10.00% | 1.00% | 0.33% | 11.33% |
| If the recipient is an Individual or HUF and payment exceeds Rs. 10 lac per annum. | 10.00% | 1.00% | 0.33% | 11.33% |
| If the recipient is an Individual or HUF and payment does not exceed Rs. 10 lac per annum. | 10.00% | 0.00% | 0.30% | 10.30% |
|
|
|
| Section 194 J | Payment of Professional Charges | |||
|---|---|---|---|---|
| Criterion of Deduction | TDS is deductible if payment is in excess of Rs. 20,000/- per annum. | |||
| Applicable TDS Rate | Income Tax | Surcharge | Education Cess | Total |
| If the recipient is a Company, Firm or Cooperative Society | 10.00% | 1.00% | 0.33% | 11.33% |
| If the recipient is an Individual or HUF and payment exceeds Rs. 10 lac per annum. | 10.00% | 1.00% | 0.33% | 11.33% |
| If the recipient is an Individual or HUF and payment does not exceed Rs. 10 lac per annum. | 10.00% | 0.00% | 0.30% | 10.30% |
Important :
- TDS deducted is required to be deposited within one week from the last day of the month of deduction.
- If TDS amount is not deposited by the due date, then for each month a penalty of interest equal to 1% of the TDS amount is to be paid.
- If the quarterly TDS return is not filed by the due date, a penalty of Rs. 100 per day subject to maximum limit equal to the TDS amount is chargeable.
| Section 192 | Payment of Salary and Wages | |||
|---|---|---|---|---|
| Criterion of Deduction | TDS is deducted if the estimated income of the employee is taxable.
Employer must not deduct tax on non-taxable allowances like conveyance allowance, rent allowance, medical allowance and deductible investments under sections like 80C, 80CC, 80D, 80DD, 80DDB, 80E, 80GG and 80U. No tax is required to be deducted at source if the estimated total income of the employee is less than the minimum taxable income. |
|||
| Applicable TDS Rate | Income Tax, Surcharge and Education Cess at the applicable rate on the estimated income of employee for the year. | |||
| Section 193 | Payment of Interest on Securities | |||
|---|---|---|---|---|
| Criterion of Deduction | TDS is deductible if payment is in excess of Rs. 5,000/- per annum. | |||
| Applicable TDS Rate | Income Tax | Surcharge | Education Cess | Total |
| If the recipient is a Company, Firm or Cooperative Society | 20.00% | 2.00% | 0.66% | 22.66% |
| If the recipient is an Individual or HUF and payment exceeds Rs. 10 lac per annum. | 10.00% | 1.00% | 0.33% | 11.33% |
| If the recipient is an Individual or HUF and payment does not exceed Rs. 10 lac per annum. | 10.00% | 0.00% | 0.30% | 10.30% |
|
|
| Section 194 B | Winnings from Lotteries or Cross Word Puzzle or Card Game or any other Game | |||
|---|---|---|---|---|
| Criterion of Deduction | TDS is deductible if payment is in excess of Rs. 5,000/-. | |||
| Applicable TDS Rate | Income Tax | Surcharge | Education Cess | Total |
| If the recipient is an Individual or HUF and payment exceeds Rs. 10 lac per annum. | 30.00% | 3.00% | 0.99 | 33.99% |
| If the recipient is an Individual or HUF and payment does not exceed Rs. 10 lac per annum. | 30.00% | 0.00% | 0.90 | 30.90% |
| Section 194 BB | Winnings from Horse Race | |||
|---|---|---|---|---|
| Criterion of Deduction | TDS is deductible if payment is in excess of Rs. 2,500/- per annum. | |||
| Applicable TDS Rate | Income Tax | Surcharge | Education Cess | Total |
| If the recipient is an Individual or HUF and payment exceeds Rs. 10 lac per annum. | 30.00% | 3.00% | 0.99 | 33.99% |
| If the recipient is an Individual or HUF and payment does not exceed Rs. 10 lac per annum. | 30.00% | 0.00% | 0.90 | 30.90% |
|
|
| Section 194 A | Payment of Interest | |||
|---|---|---|---|---|
| Criterion of Deduction | TDS is deductible if payment is in excess of Rs. 5,000/- per annum. | |||
| Applicable TDS Rate | Income Tax | Surcharge | Education Cess | Total |
| If the recipient is a Company, Firm or Cooperative Society | 20.00% | 2.00% | 0.66% | 22.66% |
| If the recipient is an Individual or HUF and payment exceeds Rs. 10 lac per annum. | 10.00% | 1.00% | 0.33% | 11.33% |
| If the recipient is an Individual or HUF and payment does not exceed Rs. 10 lac per annum. | 10.00% | 0.00% | 0.30% | 10.30% |
| Section 194 C | Payment to Contractors / Sub-contractors (In case of Advertising Contracts) | |||
|---|---|---|---|---|
| Criterion of Deduction | Payment in excess of Rs. 20,000/- per contract or Rs. 50,000/- per annum. | |||
| Applicable TDS Rate | Income Tax | Surcharge | Education Cess | Total |
| If the recipient is a Company, Firm or Cooperative Society | 1.00% | 0.10% | 0.033% | 1.133% |
| If the recipient is an Individual or HUF and payment exceeds Rs. 10 lac per annum. | 1.00% | 0.10% | 0.033% | 1.133% |
| If the recipient is an Individual or HUF and payment does not exceed Rs. 10 lac per annum. | 1.00% | 0.00% | 0.03% | 1.03% |
|
|
| Section 194 C | Payment to Contractors / Sub-contractors (In case of Other than Advertising Contracts) | |||
|---|---|---|---|---|
| Criterion of Deduction | Payment in excess of Rs. 20,000/- per contract or Rs. 50,000/- per annum. | |||
| Applicable TDS Rate | Income Tax | Surcharge | Education Cess | Total |
| If the recipient is a Company, Firm or Cooperative Society | 2.00% | 0.20% | 0.066% | 2.266% |
| If the recipient is an Individual or HUF and payment exceeds Rs. 10 lac per annum. | 2.00% | 0.20% | 0.066% | 2.266% |
| If the recipient is an Individual or HUF and payment does not exceed Rs. 10 lac per annum. | 2.00% | 0.00% | 0.060% | 2.06% |
| Section 194 H | Payment of Commission or Brokerage | |||
|---|---|---|---|---|
| Criterion of Deduction | TDS is deductible if payment is in excess of Rs. 2,500/- per annum. | |||
| Applicable TDS Rate | Income Tax | Surcharge | Education Cess | Total |
| If the recipient is a Company, Firm or Cooperative Society | 10.00% | 1.00% | 0.33% | 11.33% |
| If the recipient is an Individual or HUF and payment exceeds Rs. 10 lac per annum. | 10.00% | 1.00% | 0.33% | 11.33% |
| If the recipient is an Individual or HUF and payment does not exceed Rs. 10 lac per annum. | 10.00% | 0.00% | 0.30% | 10.30% |
|
|
| Section 194 I | Payment of Rent of Land, Building or Furniture | |||
|---|---|---|---|---|
| Criterion of Deduction | TDS is deductible if payment is in excess of Rs. 1,20,000/- per annum.
Individuals and HUFs whose sales/gross receipts in business is less than Rs 40 lac or professional receipts is less than Rs 10 lac are not required to deduct TDS |
|||
| Applicable TDS Rate | Income Tax | Surcharge | Education Cess | Total |
| If the recipient is a Company, Firm or Cooperative Society | 20.00% | 2.00% | 0.66% | 22.66% |
| If the recipient is an Individual or HUF and payment exceeds Rs. 10 lac per annum. | 15.00% | 1.50% | 0.495% | 16.995% |
| If the recipient is an Individual or HUF and payment does not exceed Rs. 10 lac per annum. | 15.00% | 0.00% | 0.45% | 15.45% |
| Section 194 I | Payment of Rent of Plant & Machinery | |||
|---|---|---|---|---|
| Criterion of Deduction | TDS is deductible if payment is in excess of Rs. 1,20,000/- per annum. | |||
| Applicable TDS Rate | Income Tax | Surcharge | Education Cess | Total |
| If the recipient is a Company, Firm or Cooperative Society | 10.00% | 1.00% | 0.33% | 11.33% |
| If the recipient is an Individual or HUF and payment exceeds Rs. 10 lac per annum. | 10.00% | 1.00% | 0.33% | 11.33% |
| If the recipient is an Individual or HUF and payment does not exceed Rs. 10 lac per annum. | 10.00% | 0.00% | 0.30% | 10.30% |
|
|
|
| Section 194 J | Payment of Professional Charges | |||
|---|---|---|---|---|
| Criterion of Deduction | TDS is deductible if payment is in excess of Rs. 20,000/- per annum. | |||
| Applicable TDS Rate | Income Tax | Surcharge | Education Cess | Total |
| If the recipient is a Company, Firm or Cooperative Society | 10.00% | 1.00% | 0.33% | 11.33% |
| If the recipient is an Individual or HUF and payment exceeds Rs. 10 lac per annum. | 10.00% | 1.00% | 0.33% | 11.33% |
| If the recipient is an Individual or HUF and payment does not exceed Rs. 10 lac per annum. | 10.00% | 0.00% | 0.30% | 10.30% |
Important :
- TDS deducted is required to be deposited within one week from the last day of the month of deduction.
- If TDS amount is not deposited by the due date, then for each month a penalty of interest equal to 1% of the TDS amount is to be paid.
- If the quarterly TDS return is not filed by the due date, a penalty of Rs. 100 per day subject to maximum limit equal to the TDS amount is chargeable.
I have need the TDS for the F.Y. 2008-09 urgently
| Originally posted by :Guest | ||
| " | TDS Rate Chart for the A.Y.2009-2010 | " |
hi all i would like to know tds rate for 2009-10 please send me all rates
SEND ME TDS & REGULAR TAX RATE .
| Originally posted by :Guest | ||
| " | Send Me TDS Rate Chart For A Y 2009-10 |
" |
Please send me the TDS rates fro A.Y 2009 -10
i am a accountant by proffesion andi want to know the tds rate
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