| TDS RATE GUIDE FOR FINANCIAL YEAR 2009-2010 w.e.f. 01.10.2009 to 31.03.2010 | ||||||
| TDS RATE GUIDE FOR FINANCIAL YEAR 2009-2010 w.e.f. 01.10.2009 | Rates of TDS (Inclusive of surcharge and educational cess) | |||||
| Nature of Payment | Category of Payment | Exempted Amount (Rs.) | STATUS OF PAYEE | |||
| Gross Payments to a single party in one Financial Year | ||||||
| Individual / HUF | Partnership Firm | Companies | ||||
| 194A | Interest - (Other than Interest on Securities)-FD Interest | Interest | Rs. 5000 p.a. | 10.000% | 20.000% | 20.000% |
| 194C | Labour Charges/Jobwork | Contractual | Rs. 20000 with respect | 1.000% | 2.000% | 2.000% |
| " | Office Cleaning Services | " | to one contract | |||
| " | Clearing & Forwarding Charges | " | OR | |||
| " | Courier | " | Rs. 50000 with respect to | |||
| " | Printing | " | the aggregate of contracts | |||
| " | Repairing work | " | entered during the year | |||
| " | Maintenance Contract | " | ||||
| " | Car Hire charges | " | ||||
| " | Work Contract Tax Purchases | " | ||||
| " | Broadcasting & Telecasting | " | ||||
| 194C | Advertisement | " | As above | 1.000% | 2.000% | 2.000% |
| " | Sub-contractual payments of above nature | " | ||||
| 194H | Commission/Brokerage to FD Brokers,Others Brokers(Property) & Channel Partner (Other than Commission on Shares & Securities) | Commission | Rs. 2500 p.a. | 10.000% | 10.000% | 10.000% |
| 194I | Rent / Hire Charges: | Rent | Rs.120000 p.a. | |||
| For Immoveable Property (including Godown & Car Parking Charges) & Furniture and Fittings | 10.000% | 10.000% | 10.000% | |||
| For Machinery, Plant & Equipment: (Eg:- AC, Refrigerator, Computers, Printers, Projectors, Cameras etc.) | 2.000% | 2.000% | 2.000% | |||
| 194J | Professional Fees | Professional | Rs. 20000 p.a. | 10.000% | 10.000% | 10.000% |
| Retainership Charges | " | " | ||||
| Training Fees | " | " | ||||
| Consultancy Fees | " | " | ||||
| Audit Fees | " | " | ||||
| Legal Fees | " | " | ||||
| Technical Fees | " | " | ||||
| Credit Rating Fees/Surveillence Fees | " | " | ||||
| Royalty | " | " | ||||
| Drafting Advertisement matter | " | " | ||||
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