NEW TDS RATES FROM 01.07.2010
PARTICULARS	NEW TDS RATE % IF DEDUCTEE IS	
Section	Nature of Payment	Threshold	Individual & HUF	Others	
194A 	Interest from a Banking Company 	Rs. 10000/p.a. 	10.00	
194A 	Interest other than From a Banking Co.	Rs. 5000/p.a. 	10.00	
194C 	Payment to Contractors (Sub Contractors And Payment for Advertising Contracts, Other Contractors) 	Rs. 30000/per Contract or Rs.75000/p.a. 	1.00	2.00	
194C 	Transport Contractors engaged In the business of playing, hiring or leasing goods carriages 	NIL*	
194H 	Commission or Brokerage 	Rs. 5000/p.a. 	10.00	
194I 	Rent other than Plant, Machinery and Equipments 	Rs. 180000/p.a. 	10.00	
194I 	Rent of Plant, Machinery and Equipments 	Rs. 180000/p.a. 	2.00	
194J 	Professional and technical Services 	Rs. 30000/p.a. 	10.00	
* The nil rate will be applicable if the transporter Quotes his PAN.
Note:-1. No Surcharge and Cess on Tax deducted on nonsalary payments made to resident tax payers.
2. The rate of TDS will be 20% or the rate specified in above table whichever is higher, if PAN is not quoted by deductee.	

Applicability of surcharge and Cess for TDS rate:
Status	Payment	Surcharge	Cess	
Resident	Corporate	Other than Salaries	N	N	
Resident	Non-corporate	Other than Salaries	N	N	
Resident	Non- Corporate	Salaries	N	Y	
Non-Resident	Corporate	<= 1 crore	N	Y	
Non-Resident	Corporate	> 1 crore	Y	Y	
Non-Resident	Non- Corporate	 	N	Y