|
S. No.
|
Section No.
|
Nature of Payment in brief
|
Cut Off (Rs.)
|
Rate
%
|
|
|
HUF/Ind.
|
Others
|
||||
|
1
|
192
|
Salaries
|
Average
Rate
|
||
|
2
|
193
|
Interest on debentures
|
5000
|
10
|
10
|
|
3
|
194
|
Deemed dividend
|
-
|
10
|
10
|
|
4
|
194A
|
Interest other
than Int. on securities (by Bank)
|
10000
|
10
|
10
|
|
4A
|
194A
|
Interest other than Int. 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) furniture & fittings)
|
180000
|
10
|
10
|
|
Rent (P & M ,
Equipment)
|
180000
|
2
|
2
|
||
|
15
|
194 IA
|
TDS on transfer of immovable
property other than agriculture land (wef 01.06.13)
|
50
Lakh
|
1
|
1
|
|
16
|
194J
|
Professional/Technical
charges/ Royalty & Non-compete fees
|
30000
|
10
|
10
|
|
17
|
194J(1)(ba)
|
Any
remuneration or commission paid to director of the company (Effective from 1 July 2012)
|
NIL
|
10
|
10
|
|
18
|
194LA
|
Compensation on
acquisition of immovable property
|
200000
|
10
|
10
|
Surcharge on
tax is not deductible/collectible at
source in case of resident individual/HUF/Firm/ AOP / BOI/Domestic Company
in respect of payment of income other than salary.
Surcharge on TDS on salary is applicable if taxable salary
is more than one crore @10% because TDS on salary is to be deducted on
average basis per month of annual tax liability.
