06 October 2009
1. There is no cess for FY 2009-10 in case tds on payment to contractors.
2. Design Charges if falling u/s 194C, 2% or 1%, depending the status of the deductee. The design charges may also fall u/s 194J, being fee for technical service, depending on the fact of the case, liable to deduction of tds @ 10%.
3. Xerox Service, 2% or 1%, depending on the status of the deductee.
4. Travelling major bills, I presume, major bills raised by travel agents, 2% or 1%, depending on the status of the deductee
The rate under Section 194C(payment to contractor) w.e.f. 01.10.09 : -
1% in case of payment made to indivisual/HUF 2% in any other case