TDS Rate Chart For The A.Y. 2010-11

Ratan Deep Saxena (Asstt Manager (Accounts & Finance))   (2998 Points)

13 October 2009  

Dear Members,

Plz find the attached TDS Chart For the Assessment Year 2010-11 (F.Y. 2009-10)

TDS Rate Chart
Assessment Year : 2010-2011 Financial Year : 2009-2010
Particulars
Individual / HUF
Domestic Company / Firm
Criteria for Deduction
EasyTDS

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1. Salary / Others Computation
2. One time Master Creation
3. Automatic Calculation
4. Online Challan
5. Certificates
6. Electronic Returns
7. Inbuilt PAN verification as against Income Tax Database
8. Sign your cerficates digitally

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Nature of Payments
Section Code
Rate
Rate
  
1. Salary
192
As per the prescribe rates applicable to Individual / Women & Senior Citizens
2. Interest other than Interest on Securities
194A
10
10
Payment in excess of
Rs 5,000/- p.a.
3. Winning from Lotteries & Puzzles
194B
30
30
 
4. Payment to Contractors
194C
1a
2
Payment in excess of
Rs 20,000/- per contract or Rs. 50,000/- p.a.
4.1 Payment to Adverting / Sub Contractors
194C
1b
2b
5. Insurance Commision
194D
10
10
 
6. Commision & Brokerage
194H
10
10
Payment in excess of
Rs 2,500/- p.a.
7. Rent - Land & Building
194I
10c
10d
Payment in excess of
Rs 1,20,000/- p.a.
7.1 Rent - Plant & Machinery
194I
2e
2e
8. Professional Fees & Technical Services
194J
10
10
Payment in excess of
Rs 20,000/- p.a.
Please note that
1. Surcharge is only applicable in case of payment to foreign company when payment is more than 1 crore.
2. Education cess is applicable only in case of Salary TDS and in case of payment to non-resident or foreign company.

a. Before 01-10-2009 IT - 2
b. Before 01-10-2009 IT - 1
c. Before 01-10-2009 IT - 15
d. Before 01-10-2009 IT - 20
e. Before 01-10-2009 IT - 10
 

Best Regards,

ratan