TDS RATES, CALCULATION ITEM WISE

tds rates & calculation item wise formula

I want tds rate for the financial year 2008-2009

Please send me TDS Rates for the Financial Year 2008-09

Dear Sir,

             Pls send me TDS rates For Asses. year 2009-10, As early as possible.

 

nothing

I want tds rate chart for financial year 2008 -09

please send me TDS rate for the financial year 2008-09

pls send me the TDS rate for the financial year 2008-09

dfas

I WANT TO CONFIRM AS FOLLOWS:

TDS RATES, CALCULATION ITEM WISE FOR THE ASST. YEAR 2008-09 

i want to know different types of tds rates on various items and calculation

What is T.D.S. & F.B.T. rate for the Assessment year 2009-10.?

 

caluculation of  T.D.S.

u ca view all these at;

https://vinaybansal1987.googlepages.com

   Hellow i attached tds rates chart for the A.Y-2008-09,

  

Interest on Securities
    IT SC IT+Sur EC NET
  Company <= 1 crore 20 0 20 3 20.6
  Company > 1 crore 20 10 22 3 22.66
  Firm <= 1 crore 10 0 10 3 10.3
  Firm > 1 crore 10 10 11 3 11.33
  Individual /HUF <= 10 lacs 10 0 10 3 10.3
  Individual /HUF>10 lacs 10 10 11 3 11.33
  Co-Operative Societies 10 0 10 3 10.3
  Local Authority 10 0 10 3 10.3
             
Interest other than Interest on Securities
  Threshold Limit - Rs. 5000. (For Banki          
    IT SC IT+Sur EC NET
  Company <= 1 crore 20 0 20 3 20.6
  Company > 1 crore 20 10 22 3 22.66
  Firm <= 1 crore 10 0 10 3 10.3
  Firm > 1 crore 10 10 11 3 11.33
  Individual /HUF <= 10 lacs 10 0 10 3 10.3
  Individual /HUF>10 lacs 10 10 11 3 11.33
  Co-Operative Societies 10 0 10 3 10.3
  Local Authority 10 0 10 3 10.3
             
Payment to Contractors
  Threshold Limit - Rs. 20000          
    IT SC IT+Sur EC NET
  Company <= 1 crore 2 0 2 3 2.06
  Company > 1 crore 2 10 2.2 3 2.266
  Firm <= 1 crore 2 0 2 3 2.06
  Firm > 1 crore 2 10 2.2 3 2.266
  Individual /HUF <= 10 lacs 2 0 2 3 2.06
  Individual /HUF>10 lacs 2 10 2.2 3 2.266
  Co-Operative Societies 2 0 2 3 2.06
  Local Authority 2 0 2 3 2.06
             
Payment to Sub-Contract/Adv Contract
  Threshold Limit - Rs. 20000          
    IT SC IT+Sur EC NET
  Company <= 1 crore 1 0 1 3 1.03
  Company > 1 crore 1 10 1.1 3 1.133
  Firm <= 1 crore 1 0 1 3 1.03
  Firm > 1 crore 1 10 1.1 3 1.133
  Individual /HUF <= 10 lacs 1 0 1 3 1.03
  Individual /HUF>10 lacs 1 10 1.1 3 1.133
  Co-Operative Societies 1 0 1 3 1.03
  Local Authority 1 0 1 3 1.03
             
Rent on Plant / Machinery
  Threshold Limit - Rs. 120000          
    IT SC IT+Sur EC NET
  Company <= 1 crore 10 0 10 3 10.3
  Company > 1 crore 10 10 11 3 11.33
  Firm <= 1 crore 10 0 10 3 10.3
  Firm > 1 crore 10 10 11 3 11.33
  Individual /HUF <= 10 lacs 10 0 10 3 10.3
  Individual /HUF>10 lacs 10 10 11 3 11.33
  Co-Operative Societies 10 0 10 3 10.3
  Local Authority 10 0 10 3 10.3
             
Rent
  Threshold Limit - Rs. 120000          
    IT SC IT+Sur EC NET
  Company <= 1 crore 20 0 20 3 20.6
  Company > 1 crore 20 10 22 3 22.66
  Firm <= 1 crore 20 0 20 3 20.6
  Firm > 1 crore 20 10 22 3 22.66
  Individual /HUF <= 10 lacs 15 0 15 3 15.45
  Individual /HUF>10 lacs 15 10 16.5 3 16.995
  Co-Operative Societies 20 0 20 3 20.6
  Local Authority 20 0 20 3 20.6
             
Fees for Professional / Technical Services upto 31/05/2007
  Threshold Limit - Rs. 20000          
    IT SC IT+Sur EC NET
  Company <= 1 crore 5 0 5 3 5.15
  Company > 1 crore 5 10 5.5 3 5.665
  Firm <= 1 crore 5 0 5 3 5.15
  Firm > 1 crore 5 10 5.5 3 5.665
  Individual /HUF <= 10 lacs 5 0 5 3 5.15
  Individual /HUF>10 lacs 5 10 5.5 3 5.665
  Co-Operative Societies 5 0 5 3 5.15
  Local Authority 5 0 5 3 5.15
             
Fees for Professional / Technical Services after 01/06/2007
  Threshold Limit - Rs. 20000          
    IT SC IT+Sur EC NET
  Company <= 1 crore 10 0 10 3 10.3
  Company > 1 crore 10 10 11 3 11.33
  Firm <= 1 crore 10 0 10 3 10.3
  Firm > 1 crore 10 10 11 3 11.33
  Individual /HUF <= 10 lacs 10 0 10 3 10.3
  Individual /HUF>10 lacs 10 10 11 3 11.33
  Co-Operative Societies 10 0 10 3 10.3
  Local Authority 10 0 10 3 10.3
             
Winning from Lotteries & Puzzles
    IT SC IT+Sur EC NET
  Company <= 1 crore 30 0 30 3 30.9
  Company > 1 crore 30 10 33 3 33.99
  Firm <= 1 crore 30 0 30 3 30.9
  Firm > 1 crore 30 10 33 3 33.99
  Individual /HUF <= 10 lacs 30 0 30 3 30.9
  Individual /HUF>10 lacs 30 10 33 3 33.99
  Co-Operative Societies 30 0 30 3 30.9
  Local Authority 30 0 30 3 30.9
             
Winning from Horse Races
    IT SC IT+Sur EC NET
  Company <= 1 crore 30 0 30 3 30.9
  Company > 1 crore 30 10 33 3 33.99
  Firm <= 1 crore 30 0 30 3 30.9
  Firm > 1 crore 30 10 33 3 33.99
  Individual /HUF <= 10 lacs 30 0 30 3 30.9
  Individual /HUF>10 lacs 30 10 33 3 33.99
  Co-Operative Societies 30 0 30 3 30.9
  Local Authority 30 0 30 3 30.9
             
Insurance Commission
    IT SC IT+Sur EC NET
  Company <= 1 crore 20 0 20 3 20.6
  Company > 1 crore 20 10 22 3 22.66
  Firm <= 1 crore 10 0 10 3 10.3
  Firm > 1 crore 10 10 11 3 11.33
  Individual /HUF <= 10 lacs 10 0 10 3 10.3
  Individual /HUF>10 lacs 10 10 11 3 11.33
  Co-Operative Societies 10 0 10 3 10.3
  Local Authority 10 0 10 3 10.3
             
Non-resident Sportsman or Sports Association
    IT SC IT+Sur EC NET
  Company <= 1 crore 0 0 0 3 0
  Company > 1 crore 0 0 0 3 0
  Firm <= 1 crore 10 0 10 3 10.3
  Firm > 1 crore 10 10 11 3 11.33
  Individual /HUF <= 10 lacs 10 0 10 3 10.3
  Individual /HUF>10 lacs 10 10 11 3 11.33
  Co-Operative Societies 10 0 10 3 10.3
  Local Authority 10 0 10 3 10.3
             
Commision on Sale of Lottery Tickets
    IT SC IT+Sur EC NET
  Company <= 1 crore 10 0 10 3 10.3
  Company > 1 crore 10 10 11 3 11.33
  Firm <= 1 crore 10 0 10 3 10.3
  Firm > 1 crore 10 10 11 3 11.33
  Individual /HUF <= 10 lacs 10 0 10 3 10.3
  Individual /HUF>10 lacs 10 10 11 3 11.33
  Co-Operative Societies 10 0 10 3 10.3
  Local Authority 10 0 10 3 10.3
             
Commision/Brokerage upto 31/05/2007
  Threshold Limit - Rs. 2500          
    IT SC IT+Sur EC NET
  Company <= 1 crore 5 0 5 3 5.15
  Company > 1 crore 5 10 5.5 3 5.665
  Firm <= 1 crore 5 0 5 3 5.15
  Firm > 1 crore 5 10 5.5 3 5.665
  Individual /HUF <= 10 lacs 5 0 5 3 5.15
  Individual /HUF>10 lacs 5 10 5.5 3 5.665
  Co-Operative Societies 5 0 5 3 5.15
  Local Authority 5 0 5 3 5.15
             
Commision/Brokerage after 01/06/2007
  Threshold Limit - Rs. 2500          
    IT SC IT+Sur EC NET
  Company <= 1 crore 10 0 10 3 10.3
  Company > 1 crore 10 10 11 3 11.33
  Firm <= 1 crore 10 0 10 3 10.3
  Firm > 1 crore 10 10 11 3 11.33
  Individual /HUF <= 10 lacs 10 0 10 3 10.3
  Individual /HUF>10 lacs 10 10 11 3 11.33
  Co-Operative Societies 10 0 10 3 10.3
  Local Authority 10 0 10 3 10.3
             
TCS : Scrap
    IT SC IT+Sur EC NET
  Company <= 1 crore 1 0 1 3 1.03
  Company > 1 crore 1 10 1.1 3 1.133
  Firm <= 1 crore 1 0 1 3 1.03
  Firm > 1 crore 1 10 1.1 3 1.133
  Individual /HUF <= 10 lacs 1 0 1 3 1.03
  Individual /HUF>10 lacs 1 10 1.1 3 1.133
  Co-Operative Societies 1 0 1 3 1.03
  Local Authority 1 0 1 3 1.03
             
TCS : Alcoholic Liquor for Human Consumption
    IT SC IT+Sur EC NET
  Company <= 1 crore 1 0 1 3 1.03
  Company > 1 crore 1 10 1.1 3 1.133
  Firm <= 1 crore 1 0 1 3 1.03
  Firm > 1 crore 1 10 1.1 3 1.133
  Individual /HUF <= 10 lacs 1 0 1 3 1.03
  Individual /HUF>10 lacs 1 10 1.1 3 1.133
  Co-Operative Societies 1 0 1 3 1.03
  Local Authority
Interest on Securities
    IT SC IT+Sur EC NET
  Company <= 1 crore 20 0 20 3 20.6
  Company > 1 crore 20 10 22 3 22.66
  Firm <= 1 crore 10 0 10 3 10.3
  Firm > 1 crore 10 10 11 3 11.33
  Individual /HUF <= 10 lacs 10 0 10 3 10.3
  Individual /HUF>10 lacs 10 10 11 3 11.33
  Co-Operative Societies 10 0 10 3 10.3
  Local Authority 10 0 10 3 10.3
             
Interest other than Interest on Securities
  Threshold Limit - Rs. 5000. (For Banki          
    IT SC IT+Sur EC NET
  Company <= 1 crore 20 0 20 3 20.6
  Company > 1 crore 20 10 22 3 22.66
  Firm <= 1 crore 10 0 10 3 10.3
  Firm > 1 crore 10 10 11 3 11.33
  Individual /HUF <= 10 lacs 10 0 10 3 10.3
  Individual /HUF>10 lacs 10 10 11 3 11.33
  Co-Operative Societies 10 0 10 3 10.3
  Local Authority 10 0 10 3 10.3
             
Payment to Contractors
  Threshold Limit - Rs. 20000          
    IT SC IT+Sur EC NET
  Company <= 1 crore 2 0 2 3 2.06
  Company > 1 crore 2 10 2.2 3 2.266
  Firm <= 1 crore 2 0 2 3 2.06
  Firm > 1 crore 2 10 2.2 3 2.266
  Individual /HUF <= 10 lacs 2 0 2 3 2.06
  Individual /HUF>10 lacs 2 10 2.2 3 2.266
  Co-Operative Societies 2 0 2 3 2.06
  Local Authority 2 0 2 3 2.06
             
Payment to Sub-Contract/Adv Contract
  Threshold Limit - Rs. 20000          
    IT SC IT+Sur EC NET
  Company <= 1 crore 1 0 1 3 1.03
  Company > 1 crore 1 10 1.1 3 1.133
  Firm <= 1 crore 1 0 1 3 1.03
  Firm > 1 crore 1 10 1.1 3 1.133
  Individual /HUF <= 10 lacs 1 0 1 3 1.03
  Individual /HUF>10 lacs 1 10 1.1 3 1.133
  Co-Operative Societies 1 0 1 3 1.03
  Local Authority 1 0 1 3 1.03
             
Rent on Plant / Machinery
  Threshold Limit - Rs. 120000          
    IT SC IT+Sur EC NET
  Company <= 1 crore 10 0 10 3 10.3
  Company > 1 crore 10 10 11 3 11.33
  Firm <= 1 crore 10 0 10 3 10.3
  Firm > 1 crore 10 10 11 3 11.33
  Individual /HUF <= 10 lacs 10 0 10 3 10.3
  Individual /HUF>10 lacs 10 10 11 3 11.33
  Co-Operative Societies 10 0 10 3 10.3
  Local Authority 10 0 10 3 10.3
             
Rent
  Threshold Limit - Rs. 120000          
    IT SC IT+Sur EC NET
  Company <= 1 crore 20 0 20 3 20.6
  Company > 1 crore 20 10 22 3 22.66
  Firm <= 1 crore 20 0 20 3 20.6
  Firm > 1 crore 20 10 22 3 22.66
  Individual /HUF <= 10 lacs 15 0 15 3 15.45
  Individual /HUF>10 lacs 15 10 16.5 3 16.995
  Co-Operative Societies 20 0 20 3 20.6
  Local Authority 20 0 20 3 20.6
             
Fees for Professional / Technical Services upto 31/05/2007
  Threshold Limit - Rs. 20000          
    IT SC IT+Sur EC NET
  Company <= 1 crore 5 0 5 3 5.15
  Company > 1 crore 5 10 5.5 3 5.665
  Firm <= 1 crore 5 0 5 3 5.15
  Firm > 1 crore 5 10 5.5 3 5.665
  Individual /HUF <= 10 lacs 5 0 5 3 5.15
  Individual /HUF>10 lacs 5 10 5.5 3 5.665
  Co-Operative Societies 5 0 5 3 5.15
  Local Authority 5 0 5 3 5.15
             
Fees for Professional / Technical Services after 01/06/2007
  Threshold Limit - Rs. 20000          
    IT SC IT+Sur EC NET
  Company <= 1 crore 10 0 10 3 10.3
  Company > 1 crore 10 10 11 3 11.33
  Firm <= 1 crore 10 0 10 3 10.3
  Firm > 1 crore 10 10 11 3 11.33
  Individual /HUF <= 10 lacs 10 0 10 3 10.3
  Individual /HUF>10 lacs 10 10 11 3 11.33
  Co-Operative Societies 10 0 10 3 10.3
  Local Authority 10 0 10 3 10.3
             
Winning from Lotteries & Puzzles
    IT SC IT+Sur EC NET
  Company <= 1 crore 30 0 30 3 30.9
  Company > 1 crore 30 10 33 3 33.99
  Firm <= 1 crore 30 0 30 3 30.9
  Firm > 1 crore 30 10 33 3 33.99
  Individual /HUF <= 10 lacs 30 0 30 3 30.9
  Individual /HUF>10 lacs 30 10 33 3 33.99
  Co-Operative Societies 30 0 30 3 30.9
  Local Authority 30 0 30 3 30.9
             
Winning from Horse Races
    IT SC IT+Sur EC NET
  Company <= 1 crore 30 0 30 3 30.9
  Company > 1 crore 30 10 33 3 33.99
  Firm <= 1 crore 30 0 30 3 30.9
  Firm > 1 crore 30 10 33 3 33.99
  Individual /HUF <= 10 lacs 30 0 30 3 30.9
  Individual /HUF>10 lacs 30 10 33 3 33.99
  Co-Operative Societies 30 0 30 3 30.9
  Local Authority 30 0 30 3 30.9
             
Insurance Commission
    IT SC IT+Sur EC NET
  Company <= 1 crore 20 0 20 3 20.6
  Company > 1 crore 20 10 22 3 22.66
  Firm <= 1 crore 10 0 10 3 10.3
  Firm > 1 crore 10 10 11 3 11.33
  Individual /HUF <= 10 lacs 10 0 10 3 10.3
  Individual /HUF>10 lacs 10 10 11 3 11.33
  Co-Operative Societies 10 0 10 3 10.3
  Local Authority 10 0 10 3 10.3
             
Non-resident Sportsman or Sports Association
    IT SC IT+Sur EC NET
  Company <= 1 crore 0 0 0 3 0
  Company > 1 crore 0 0 0 3 0
  Firm <= 1 crore 10 0 10 3 10.3
  Firm > 1 crore 10 10 11 3 11.33
  Individual /HUF <= 10 lacs 10 0 10 3 10.3
  Individual /HUF>10 lacs 10 10 11 3 11.33
  Co-Operative Societies 10 0 10 3 10.3
  Local Authority 10 0 10 3 10.3
             
Commision on Sale of Lottery Tickets
    IT SC IT+Sur EC NET
  Company <= 1 crore 10 0 10 3 10.3
  Company > 1 crore 10 10 11 3 11.33
  Firm <= 1 crore 10 0 10 3 10.3
  Firm > 1 crore 10 10 11 3 11.33
  Individual /HUF <= 10 lacs 10 0 10 3 10.3
  Individual /HUF>10 lacs 10 10 11 3 11.33
  Co-Operative Societies 10 0 10 3 10.3
  Local Authority 10 0 10 3 10.3
             
Commision/Brokerage upto 31/05/2007
  Threshold Limit - Rs. 2500          
    IT SC IT+Sur EC NET
  Company <= 1 crore 5 0 5 3 5.15
  Company > 1 crore 5 10 5.5 3 5.665
  Firm <= 1 crore 5 0 5 3 5.15
  Firm > 1 crore 5 10 5.5 3 5.665
  Individual /HUF <= 10 lacs 5 0 5 3 5.15
  Individual /HUF>10 lacs 5 10 5.5 3 5.665
  Co-Operative Societies 5 0 5 3 5.15
  Local Authority 5 0 5 3 5.15
             
Commision/Brokerage after 01/06/2007
  Threshold Limit - Rs. 2500          
    IT SC IT+Sur EC NET
  Company <= 1 crore 10 0 10 3 10.3
  Company > 1 crore 10 10 11 3 11.33
  Firm <= 1 crore 10 0 10 3 10.3
  Firm > 1 crore 10 10 11 3 11.33
  Individual /HUF <= 10 lacs 10 0 10 3 10.3
  Individual /HUF>10 lacs 10 10 11 3 11.33
  Co-Operative Societies 10 0 10 3 10.3
  Local Authority 10 0 10 3 10.3
             
TCS : Scrap
    IT SC IT+Sur EC NET
  Company <= 1 crore 1 0 1 3 1.03
  Company > 1 crore 1 10 1.1 3 1.133
  Firm <= 1 crore 1 0 1 3 1.03
  Firm > 1 crore 1 10 1.1 3 1.133
  Individual /HUF <= 10 lacs 1 0 1 3 1.03
  Individual /HUF>10 lacs 1 10 1.1 3 1.133
  Co-Operative Societies 1 0 1 3 1.03
  Local Authority 1 0 1 3 1.03
             
TCS : Alcoholic Liquor for Human Consumption
    IT SC IT+Sur EC NET
  Company <= 1 crore 1 0 1 3 1.03
  Company > 1 crore 1 10 1.1 3 1.133
  Firm <= 1 crore 1 0 1 3 1.03
  Firm > 1 crore 1 10 1.1 3 1.133
  Individual /HUF <= 10 lacs 1 0 1 3 1.03
  Individual /HUF>10 lacs 1 10 1.1 3 1.133
  Co-Operative Societies 1 0 1 3 1.03
  Local Authority

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