TDS Rates Chart assessment year 2012-13 or financial year 2011-12 (ay 12-13 / fy 11-12)
| Relevant Section | Nature of Payment (to resident) | Threshold Limit |
Individual HUF
(Resident in India) |
Company Firm/Co-op Sec. Local Authority (Domestic Company) |
| 192 | Payment of salary to a resident/non-resident | Normal Income tax rates: Income tax slabs | ||
| 193 | Interest on securities | 10 | 10 | |
| 194 | Deemed dividends u/s 2(22)(e) | 10 | 10 | |
| 194A | Interest other than Interest on securities | 5000 | 10 | 10 |
| 194B | Lottery or crossword puzzle or card game or other game of any sort. | 10000 | 30 | 30 |
| 194BB | Horse races | 5000 | 30 | 30 |
| 194C | Contracts/sub-contracts | 30000 | 1 | 2 |
| 194D | Insurance Commission | 20000 | 10 | 10 |
| 194EE | Payment in respect of deposits under NSS | 2500 | 20 | - |
| 194F | Payment on account of repurchase of units of MF or UTI | 1000 | 20 | 10 |
| 194G | Commission on sale of lottery tickets | 1000 | 10 | 10 |
| 194H | Commission or brokerage | 5000 | 10 | 10 |
| 194-I | Rent of Plant and Machinery | 180000 | 2 | 2 |
| Rent of Land or Building or Furniture and Fitting | 180000 | 10 | 10 | |
| 194J | Fees for professional or technical services | 30000 | 10 | 10 |
| 194LA | Payment of compensation to a resident on acquisition of certain immovable property | 100000 | 10 | 10 |
Notes: we.f. 1.10.2009, no TDS is to be deducted on payment to a contractor/sub-contractor, during the course of business of plying, hiring or leasing goods carriages, if the payee furnishes his PAN to the deductor [sec. 194C(6)]
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