|
Section |
Particulars |
TDS |
Threshold Limit |
|
192 |
Salary |
Normal Rate |
As per normal computation of income |
|
193 |
Interest on Specified Securities |
10% |
Rs. 5,000 [Rs. 2,500 upto 30-6-2012] in case of Listed Debentures payable to resident individual or a Hindu undivided family, by a company in which public are substantially interestedRs. 10,000 in case of 8% Savings (Taxable) Bonds, 2003,
Rs. 10,000 in case of 6½ per cent Gold Bonds, 1977, or 7 per cent Gold Bonds, 1980, where the Bonds are held by an individual not being a non-resident, and the holder thereof makes a declaration in writing before the person responsible for paying the interest that the total nominal value of the 6½ per cent Gold Bonds, 1977, or, as the case may be, the 7 per cent Gold Bonds, 1980
No TDS on certain specified securities – see section 193 |
|
193 |
Interest other Securities |
10% |
|
194 |
Dividend (Deemed) |
10% |
Rs. 2,500 where shareholder is an individual |
|
194 |
Dividend (Other) |
Nil |
|
194A |
Interest other than interest on security |
10% |
(a) Rs. 10,000/- where the payer is a banking company
(b) Rs. 10,000/- where the payer is a co-operative society engaged in carrying on the business of banking;
(c) Rs. 10,000/- on any deposit with post office under any scheme framed by the Central Government and notified by it in this behalf; and
(d) Rs. 5,000/- in any other case |
|
194B |
Winning from Lotteries |
30% |
Rs. 10,000 |
|
194BB |
Winning for horse race |
30% |
Rs. 5,000 |
|
194C |
Payment to Individuals and HUF |
1% |
Rs. 30,000 per single contract or Rs. 75,000 in aggregate during the Finance Year
No TDS on GTA if PAN number of the GTA is available |
|
194C |
Payment to other contractors |
2% |
Rs. 30,000 per single contract or Rs. 75,000 in aggregate during the Finance Year
No TDS on GTA if PAN number of the GTA is available |
|
194D |
Insurance Commission |
10% |
Rs. 20,000 |
|
194E |
Payment to a non-resident foreign citizen sportsman or nonresident sports association [upto 30.6.2012] |
10% |
- |
|
|
Payment to a non-resident foreign citizen sportsman / entertainer or non resident sports association [w.e.f. 1.7.2012] |
20% |
- |
|
194EE |
Payment for National Saving Scheme, 1987 |
20% |
Rs. 2500 |
|
194F |
Payment for repurchase of units |
20% |
- |
|
194G |
Commission on sale of lottery ticket |
10% |
Rs. 1,000 |
|
194H |
Commission or Brokerage |
10% |
Rs. 5,000 |
|
194I |
Rent on land, building or furniture |
10% |
Rs. 1,80,000 |
|
194IA |
TDS on transfer of immovable propertyother than agriculture land (w.e.f. 01.06.13) |
1% |
Rs. 50,00,000 |
|
194I |
Rent on plant, machinery or equipment |
2% |
Rs. 1,80,000 |
|
194J |
Fees for Professional/Technical services |
10% |
Rs. 30,000 |
|
|
Remuneration to a director w.e.f. 1.7.2012 |
10% |
|
|
194LA |
Compensation to a resident on acquisition of certain immovable property |
10% |
Rs. 2,00,000
[Rs. 1,00,000 upto 30.6.2012] |
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