tds rates 2010-11 f.y

TDS / TCS RATES FOR F.Y. 2010-11

(w.e.f. 1^st July, 2010)

	Section	Nature of Payment	Threshold Limit of Payment		Individual /HUF	Others
1	192	Income from Salary	Women	Rs. 1,90,000	Average rate of Tax + edu. Cess (no surcharge)	Not Applicable
			Senior Citizen	Rs. 2,40,000
			Others	Rs. 1,60,000
2	194A	Interest from a Banking Company	Rs. 10,000 per annum		10%	10%
3	194A	Interest other than from a Banking Co.	Rs. 5,000 per annum		10%	10%
4	194C	Payment to Contractors; Sub-contractor; Advertising Contractors	Rs. 30,000 per contract (or)		1%	2%
4	194C		Rs. 75,000 per annum		1%	2%
5	194-I	Rent on Plant / Machinery	Rs. 1,80,000 per annum		2%	2%
6	194-I	Rent Other then Plant / Machinery	Rs. 1,80,000 per annum		10%	10%
7	194J	Fees for Professional / Technical Services	Rs. 30,000 per annum		10%	10%
8	194B	Winning from Lotteries & Puzzles	Rs. 10,000 per annum		30%	30%
9	194BB	Winning from Horse Races	Rs. 5,000 per annum		30%	30%
10	194E	Non-resident Sportsman or Sports Association	-		10%	10%
11	194D	Insurance Commission	Rs.20,000 per annum		10%	10%
12	194G	Commission on Sale of Lottery Tickets	Rs.1000		10%	10%
13	194H	Commission/Brokerage	Rs. 5,000 per annum		10%	10%
14	206C	Scrap	-		1%	1%
15	206C	Tendu Leaves	-		5%	5%
16	206C	Timber obtained under a forest lease or other mode	-		2.50%	2.50%
17	206C	Any other forest produce not being a Timber or tendu leave	-		2.50%	2.50%
18	206C	Alcoholic Liquor for Human Consumption	-		1%	1%
19	206C	Packing lot, toll plaza, mining & quarrying	-		2%	2%