TDS Rates

Posted by Unknown on 10:03 in | Comments : 0

Commission on sale of Lottery tickets:

Applicable Section: 194G

TDS: 10%

Surcharge : 0%

Cess @ 3% : 0.3%

Total TDS : 10.3%

Limit : Rs. 1000/-

 

Insurance

Applicable Section: 194D

TDS: 10%

Surcharge : 0%

Cess @ 3% : 0.3%

Total TDS : 10.3%

Limit : Rs. .20000/-

Contract

Contract – TDS: 0% With Valid PAN

Applicable Section: 194C

Contract – Other

TDS: 2%

Surcharge : 0%

Cess @ 3% : 0.06%

Total TDS : 2.06%

Limit : 30000 Per Payment / 75000 Per Annum

Contract

Applicable Section: 194A

TDS: 10%

Surcharge : 0%

Cess @ 3% : 0.3%

Total TDS : 10.3%

Limit : 5000 (Non Banking) / 10000 (Banking)
 

Rent (Plant/Machinery)

Applicable Section: 194I

TDS: 2%

Surcharge : 0%

Cess @ 3% : 0.06%

Total TDS : 2.06%

Limit : Rs. .1,80,000/-

Rent (Land, Building/Furniture)

Applicable Section: 194I

TDS: 10%

Surcharge : 0%

Cess @ 3% : 0.3%

Total TDS : 10.3%

Limit : Rs. 1,80,000/-

Lotterie

Applicable Section: 194B

TDS: 30%

Surcharge : 0%

Cess @ 3% : 0.9%

Total TDS : 30.9%

Limit : Rs.10,000

 

Commission/Brokerage

Applicable Section: 194H

TDS: 10%

Surcharge : 0%

Cess @ 3% : 0.3%

Total TDS : 10.3%

Limit : Rs. Rs.5000

 

Compensation on property Acquisitior
Applicable Section: 194LA
TDS: 10%
Surcharge : 0%
Cess @ 3% : 0.3%
Total TDS : 10.3%
Limit : Rs.1,00,000

 

Debentures & Securities
Applicable Section: 193
TDS: 10%
Surcharge : 0%
Cess @ 3% : 0.3%
Total TDS : 10.3%
Limit : Rs.2500

 

Deemed Dividend
Applicable Section: 194
TDS: 10%
Surcharge : 0%
Cess @ 3% : 0.3%
Total TDS : 10.3%
Limit : Rs.2500

 

Professional / TechnicalFees
Applicable Section: 194J
TDS: 10%
Surcharge : 0%
Cess @ 3% : 0.3%
Total TDS : 10.3%
Limit : Rs. 30000