15 January 2013
It depends upon both. . Different rates have been prescribed according to the nature of payment. . Individual and HUF payee in certain TDS Sections, enjoys lesser rates in compare to other payees. .
15 January 2013
Thanks for the reply, we contracted with one courier Company (Pvt Ltd.) company's pan fourth Digit shows P (Individual) than which rate should be apply.2% or 1%