S. No.
|
Section of Act
|
Nature
of Payment in brief
|
Cut Off Amount
|
Rate %
|
||||
HUF/IND
|
Others
|
|||||||
1
|
192
|
Salaries
|
Salary income must be more than
exemption limit after deductions.
|
Average
Rate
|
||||
2
|
193
|
Interest on debentures
|
5000
|
10
|
10
|
|||
3
|
194
|
Deemed dividend
|
-
|
10
|
10
|
|||
4
|
194A
|
Interest other than interest on
securities (by Bank)
|
10000
|
10
|
10
|
|||
4A
|
194A
|
Interest other than interest on
securities (by others)
|
5000
|
10
|
10
|
|||
5
|
194B
|
Lottery/Cross Word Puzzle
|
10000
|
30
|
30
|
|||
6
|
194BB
|
Winnings from Horse Race
|
5000
|
30
|
30
|
|||
7
|
194C(1)
|
Contracts
|
30000
|
1
|
2
|
|||
8
|
194C(2)
|
Sub-contracts/Advertisements
|
30000
|
1
|
2
|
|||
9
|
194D
|
Insurance Commission
|
20000
|
10
|
10
|
|||
10
|
194EE
|
Payments out of deposits under NSS
|
2500
|
20
|
-
|
|||
11
|
194F
|
Repurchase of units by MF/UTI
|
1000
|
20
|
20
|
|||
12
|
194G
|
Commission on sale of
lottery tickets
|
1000
|
10
|
10
|
|||
13
|
194H
|
Commission or Brokerage
|
5000
|
10
|
10
|
|||
14
|
194I
|
Rent (Land & Building)
|
180000
|
10
|
10
|
|||
Rent (P & M, Equipment,
Furniture & Fittings)
|
180000
|
2
|
2
|
|||||
15
|
194J
|
Professional/Technical
charges/Royalty and Non-compete fees
|
30000
|
10
|
10
|
|||
16
|
194J(1) (ba)
|
Any remuneration or commission paid
to director of the company (w.e.f. 01/07/2012)
|
On any amount paid as
remuneration/comm.
|
10
|
10
|
|||
17
|
194LA
|
Compensation on acquisition of
immovable property
|
200000
|
10
|
10
|
|||
18
|
194LLA
|
Payment on transfer of certain
immovable property other than agricultural land (w.e.f. 01/10/2012)
|
(a) INR 50 lakhs in case such property is situated in a
specified urban agglomeration; or
(b) INR 20 lakhs in case such property is situated in any other
area (w.e.f. 01/10/12)
|
1
|
1
|
|||
Friday, May 4, 2012
TDS Rates for Financial Year 2012-13
