tds related quiery

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Alex Antony (Querist)
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11 January 2008 What should be the rate of tds to be collected, if no tds was collected in the previous year and in the subsequent year the rate of tds has been increased?
eg. in the case of fee to prifessinal

CA Hemant T Dewani

CA Hemant T Dewani (Expert)
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11 January 2008 tds u/s 194j is 5%+s c+ed cess for the fy 2006-07 and for the fy2007-08 tds rate is 10%+sc+ed ces+she cess if a indiudal total income is greater than rs.10/lakhs surcharge is to be deducted at the rate of 10% and in the case of partnership/p ltd total income is greater than rs 100/lakhs surcharge is to be deducted