13 July 2009
rates of tds under section 194 C to be changed from 1 October 2009 rate 1 % for individual and huf and 2 % other than individual and huf Payment to a transport operator Nil (2% if no PAN is quoted for payments made up to 31.3.2010 and 20% thereafter) also rate of tds under section 194 I has been changed 2 % on plant & machinery 10 % on land & building