TDS Charges Rate in India
TDS RATE CHART FINANCIAL YEAR 2011-12 (ASSESSMENT YEAR 12-13)
Sl. No.
Section Of Act
Nature of Payment in brief
CUT OFF AMOUNT
Rate %
30.06.2010
01.07.2010
HUF/IND
OTHERS
1
192
Salaries
Salary income must be more then exemption limit after deductions.
Average Rate
2
193
Interest on Securities
-
-
10
10
3
194
Deemed dividend u/s.2(22)(e) Dividends other than listed companies
-
-
10
10
4
194A
Interest other than Int on securities (by Bank)
10000
10000
10
10
4A
194A
Interest other than Int. on securities (By others)
5000
5000
10
10
5
194B
Lottery / Cross Word Puzzle
5000
10000
30
30
6
194BB
Winnings from Horse Race
2500
5000
30
30
7
194C(1)
Contracts
20000
30000
1
2
8
194C(2)
Sub-contracts/ Advertisements
20000
30000
1
2
9
194D
Insurance Commission
5000
20000
10
10
10
194EE
Payments out of deposits under NSS
2500
2500
20
-
11
194F
Repurchase of units by MF/UTI
1000
1000
20
20
12
194G
Commission on sale of lottery tickets
1000
1000
10
10
13
194H
Commission or Brokerage
2500
5000
10
10
14
194I
Rent (Land & building)
120000
180000
10
10
Rent (P & M , Equipment, furniture & fittings)
120000
180000
2
2
15
194J
Professional/Technical charges/Royalty & Non-compete fees
20000
30000
10
10
16
194LA
Compensation on acquisition of immovable property
100000
100000
10
10
17
195/196B/196C/196D/ 196E
Payment to non-residents
-
-
Rates in force
Rates in force
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