29 February 2008
sec 192 to 196 deal with tds rates applicable to different heads of income and vary for corp./non corp. assessees and also differ for brackets of below Rs. 10 lakhs and above Rs. 10 lakhs amounts which are subject to tds. as said by our members the rates of tds applicable are available in any ready reckoner or our ca club share files. R.V.RAO