TDS Rate chart for AY 2012-13

Section

Nature of Payment

Status

Tax (%)

193

Interest on Debentures & Securities

10

194

Deemed Dividend

10

194A

Other Interest
  > Aggregate sum exceeding Rs. 10,000 for Banking Co’s , etc. per person during the financial year.
  > Aggregate sum exceeding Rs. 5,000 per person during the financial year

10

194B

Lottery/Crossword Puzzle > Rs.10,000

30

194BB

Winnings from Horse Race > Rs. 5,000

30

194C

Contracts to Transporter, who has provided a valid PAN

0*

Contracts to Individuals/HUF

1

Contracts to others

2

194D

Insurance Commission > Rs.20,000

10

194EE

Withdrawal from NSS > Rs.2,500

20

194F

Repurchase of Units by MF/UTI

20

194G

Commission on Sale of Lottery Tickets > Rs.1,000

10

194H

Commission or Brokerage > Rs.5,000

10

194I

Rent > Rs.1,80,000 p. a.
           Rent of Plant & Machinery

2

           Rent of Land, Building, Furniture, etc

10

194J

Professional or Technical Fess > Rs.30,000

10

194LA

Compensation on Compulsory Acquisition of immovable property >Rs.1,00,000 during the financial year

10

Surcharge

0

Education Cess

0

* If there is no PAN details, then it is 20%. (or at actual, whichever is higher)