|
TDS(tax deducted at Source) Rate chart For Financial Year 2010-11 |
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|
Made To resident |
Threshhold |
Company,firm.Co-op Society,Local authority |
HUF , Individual |
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|
Section |
Nature of payments |
up to 30.06.10 |
wef 01.07.10 |
Rate in % |
|
|
194A |
Interest From Bank |
10000 |
10000 |
10 |
10 |
|
194A |
Other Interest |
5000 |
5000 |
10 |
10 |
|
194B |
Winning from Lotteries |
5000 |
10000 |
30 |
30 |
|
194BB |
winning from Horse races |
2500 |
5000 |
30 |
30 |
|
194C |
Payment to Contractors , Pay to Advt/Sub Contr , Payment to Transportor |
20000(50000 in a year) |
30000 (75000 IN year) |
2 |
1 |
|
194D |
Insurance Commission |
5000 |
20000 |
10 |
10 |
|
194H |
Commission/Brokerage |
2500 |
5000 |
10 |
10 |
|
194I |
Rent-property |
120000 |
180000 |
10 |
10 |
|
194I |
Rent-Plant / Machinery |
120000 |
180000 |
2 |
2 |
|
194J |
Professional Fees |
20000 |
30000 |
10 |
10 |
|
Note -1 |
For Section 194C Rs. 20000 for single payment & Rs. 50000/75000 for aggregate Payment during a financial year. |
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|
Note -2 |
Payment Made to Transportor ,Tds is Not required If pan is provided By the Transportor |
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|
Note-3 |
Surcharge and Cess Is not applicable on tds from 01,04,2009 on any payment made to resident. |
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|
Note-4 |
If pan not provided by the deductee then rate as per above table or 20% which ever is higher is to be charged.(effective from 01.04.2010 section 206AA) |
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