|
TDS Rates For The A.y. 2012-13 (In %)
|
|
Section |
Nature of Payment |
Paid/Credited to |
|
|
|
Threshold Limit |
An Individual, HUF, BOI, AOP Payments |
Firm |
A Co-op. Soc., Local Authority |
Domestic Company |
Foreign Company Payments |
|
|
|
(in Rs.) |
|
|
|
|
< 1 crore |
> 1 crore |
|
192 |
Salary |
* |
Normal Rate + 3% cess |
N.A. |
N.A. |
N.A. |
N.A. |
N.A. |
|
* after considering deduction u/Ch
VIA–Male: Rs. 1,80,000;Female: Rs.1,90,000; Senior citizen: Rs. 2,50,000;
uper Sr. Citizen Rs. 5,00,000/- |
|
193 |
Interest on Securities to any resident
(i) Interest on Debentures or securities (Listed) |
2,500 |
10% |
0% |
0% |
0% |
N.A. |
N.A. |
|
|
(ii) Interest on 8% Savings (Taxable)
Bonds, 2003 |
10,000 |
10% |
10% |
10% |
10% |
N.A. |
N.A. |
|
|
(iii) Any Other Interest on securities
(Unlisted) |
Any Amount |
10% |
10% |
10% |
10% |
N.A. |
N.A. |
|
194 |
Dividend other than dividend covered
by Section 115-O to Resident |
2,500 |
10% |
10% |
10% |
10% |
N.A. |
N.A. |
|
194A |
Interest other than interest on securities
Where the payer is-
(i) Banking company
(ii) Co-operative Society engaged in banking
(iii) Post office under a deposit scheme
framed by Central Government
(iv) Others |
10,000
5,000
|
10%
10%
|
10%
10% |
10%
10% |
10%
10% |
N.A.
10% |
N.A.
10% |
|
194B |
Winning from Lotteries |
10,000 |
30% |
30% |
30% |
30% |
30.90% |
31.518% |
|
194BB |
Winnings from Horse Races |
5,000 |
30% |
30% |
30% |
30% |
30.90% |
31.518% |
|
194C |
Payment to Resident Contractors All
Contracts other than Transport Contract) |
30,000**
per payment/ credit |
1% |
2% |
2% |
2% |
N.A. |
N.A. |
|
|
Transport Contract $ |
|
Nil |
Nil |
Nil |
Nil |
Nil |
Nil |
|
** The payments in a year in aggregate excess of Rs.
75,000 in a year also attract TDS at above rates. |
|
$ The Nil rates are applicable only if the PAN
details are obtained from the Transport Contractors. |
|
194D |
Insurance Commission to Resident |
20,000 |
10% |
10% |
10% |
10% |
N.A. |
N.A. |
|
194E |
Non-Resident sportsman/ sports
association/s Resident Non-Resident |
Any Amount |
10.00%
10.30% |
N.A.
10.30% |
N.A.
10.30% |
N.A.
N.A. |
N.A.
10.30% |
N.A.
10.506% |
|
194EE |
Deposits under NSS and if the payment
is to Resident
Non-Resident |
2,500 |
20%
20.60% |
N.A.
N.A. |
N.A.
N.A. |
N.A.
N.A. |
N.A.
20.60% |
N.A.
21.012% |
|
194F |
Repurchase of units of MF/UTI
Resident
Non-Resident (Indl.) |
Any Amount |
20%
20.60% |
20%
N.A. |
20%
N.A. |
20%
N.A. |
N.A.
20.60% |
N.A.
21.012% |
|
94G |
Commission on sale of lottery tickets
to Resident
Non-Resident — (Indl.) |
1,000 |
10%
10.30% |
10%
10.30% |
10%
10.30% |
10%
10.30% |
N.A.
10.30% |
N.A.
10.506% |
|
194H |
Commission or brokerage Brokerage to
resident |
5,000 |
10% |
10% |
10% |
10% |
N.A. |
N.A. |
|
194-I |
Rent to Resident for
(a) machinery/plant/ equipments
(b) For Land/Building |
1,80,000 |
2%
10% |
2%
10% |
2%
10% |
2%
10% |
N.A.
N.A. |
N.A.
N.A. |
|
194J |
Fees for Professional/Technical
services to Resident |
30,000 |
10% |
10% |
10% |
10% |
N.A. |
N.A. |
|
194LA |
Compensation to Resident for
compulsory acquisition of immovable property |
100,000 |
10% |
10% |
10% |
10% |
N.A. |
N.A. |
|
194LB |
Payment for interest by Infrastructure
Debt Fund (w.e.f. 01.06.2011) |
— |
N.A. |
N.A. |
N.A. |
N.A. |
5.15% |
5.253% |
|
196B |
Income from units
(including long-term
capital gain on transfer of such units) to an offshore fund Non-Resident |
— |
N.A. |
N.A. |
N.A. |
N.A. |
10.30% |
10.506% |
|
196C |
Income from foreign currency bonds or
GDR of Indian company |
— |
N.A. |
N.A. |
N.A. |
N.A. |
10.30% |
10.506% |
|
196D |
Income of FII from Securities not
being dividend, long-term and short-term capital gain |
— |
N.A. |
N.A. |
N.A. |
N.A. |
20.60% |
21.012% |
TCS RATES FOR THE A.Y. 2011-12 (IN %)
|
Section |
Nature of Payment |
Paid/Credited to |
|
|
|
Threshold Limit
(in Rs.) |
An Individual, HUF, BOI, AOP Payments |
Firm |
A Co-op. Soc., Local Authority |
Domestic Company |
Foreign Company Payments |
|
|
|
|
|
|
|
|
< 1 crore |
> 1 crore |
|
206C |
Scrap |
Any Amount |
1% |
1% |
1% |
1% |
1.03% |
1.0506% |
|
206C |
Tendu leaves |
Any Amount |
5% |
5% |
5% |
5% |
5.15% |
5.253% |
|
206C |
Timber & Other Forest Produce obtained
under forest lease |
Any Amount |
2.5% |
2.5% |
2.5% |
2.5% |
2.575% |
2.6265% |
|
206C |
Alcoholic liquor for human consumption |
Any Amount |
1% |
1% |
1% |
1% |
1.03% |
1.0506% |
|
206C |
Receipts for arrangement Lease,
Licence plaza, mining and other such agreements for quarrying parking lot,
toll plaza, mining and quarrying |
Any Amount |
2% |
2% |
2% |
2% |
2.06% |
2.1012% |
|
