A. TDS Rate Chart for A Y 2014-15 on Payments other than Salary and Wages
|
Section No. |
Nature of Payment |
Threshold |
Payment to |
|
|
Individual |
Others |
|||
|
193 |
Interest on Debentures |
Rs. 5000/- |
10% |
10% |
|
194 |
Deemed Dividend |
- |
10% |
10% |
|
194 A |
Interest by banks (Other than interest on securities) |
Rs. 10000/- |
10% |
10% |
|
194 A |
Interest by Others (Other than interest on securities) |
Rs. 5000/- |
10% |
10% |
|
194 B |
Winnings from Lotteries / Puzzle / Game |
Rs. 10000/- |
30% |
30% |
|
194 BB |
Winnings from Horse Race |
Rs. 5000/- |
30% |
30% |
|
194 C (1) |
Payment to Contractors |
Rs. 30000/- |
1% |
2% |
|
194 C (2) |
Payment to Sub-Contractors / for Advertisements |
Rs. 30000/- |
1% |
2% |
|
194 D |
Payment of Insurance Commission |
Rs. 20000/- |
10% |
10% |
|
194 EE |
Out of deposits under NSS |
Rs. 2500/- |
20% |
NA |
|
194 G |
Commission on Sale of Lottery tickets |
Rs. 1000/- |
10% |
10% |
|
194 H |
Commission or Brokerage |
Rs. 5000/- |
10% |
10% |
|
194 I |
Rent of Land, Building or Furniture |
Rs. 180000/- |
10% |
10% |
|
194 I |
Rent of Plant & Machinery |
Rs. 180000/- |
2% |
2% |
|
194 J |
Professional / technical services, royalty |
Rs. 30000/- |
10% |
10% |
|
194 J |
Remuneration / commission to director of the company |
- |
10% |
10% |
| 194 J (ba) | w.e.f. 01 .07.2012, Any remuneration / fees / commission to a director of a company, other than those on which tax is deductible under section 192. |
- |
10% |
10% |
|
194 LA |
Compensation on acquisition of certain immovable property |
Rs. 2,00,000/- |
10% |
10% |
|
194 IA |
Compensation on transfer of certain immovable property other than agricultural land (w.e.f. 01 .06.2013) |
Consideration is |
1% |
1% |
|
194LD |
Interest on certain bonds & Govt. securities (w.e.f. 01 .06.2013) |
5% |
5% |
|
B. The Tax Collection at Source Rates for the Financial Year 2013-14 is tabulated below:
|
Sl. No. |
Nature of Goods |
Rates in % |
|
1 |
Alcoholic liquor for human Consumption |
1 |
|
2 |
Tendu leaves |
5 |
|
3 |
Timber obtained under forest lease |
2.5 |
|
4 |
Timber obtained by any mode other than a forest lease |
2.5 |
|
5 |
Any other forest produce not being timber or tendu leaves |
2.5 |
|
6 |
Scrap |
1 |
|
7 |
Parking lot |
2 |
|
8 |
Toll plaza |
2 |
|
9 |
Mining & Quarrying |
2 |
|
10 |
Minerals, being coal or lignite or iron ore |
1 |
|
11 |
Bullion or jewellery (if the sale consideration is paid in cash exceeding INR 2 lakhs) |
1 |
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