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    May 1, 2014

    TDS rates section wise with threshold limit

    Tax deduction at souce(TDS) rates as per section wise with threshold limit for financial year 2012-13 and the assessment year 2013-14 are as under.

    Nature of Payment Made To Residents
    Threshold (Rs.)
    Company / Firm / Co-operative Society / Local Authority
    Individual / HUF
    If No / Invalid PAN
    Section - Description
    Rate (%)
    Rate (%)
    Rate (%)

    192 - Salaries
    -
    NA
    Average rates as applicable
    30
    193 - Interest on securities
    -
    10
    10
    20
    194 - Dividends
    -
    10
    10
    20
    194A - Interest other than interest on securities - Others
    5000
    10
    10
    20
    194A - Banks
    10000
    10
    10
    20
    194B - Winning from Lotteries
    10000
    30
    30
    30
    194BB - Winnings from Horse Race
    5000
    30
    30
    30
    194 C - Payment to Contractors
    -
    -
    -
    -
    - Payment to Contractor - Single Transaction
    30000
    2
    1
    20
    - Payment to Contractor - Aggregate During the F.Y.
    75000
    2
    1
    20
    - Contract - Transporter who has provided valid PAN
    -
    -
    -
    20
    194D - Insurance Commission
    20000
    10
    10
    20
    194E - Payment to Non-Resident Sportsmen or Sports Association
    -
    -
    -
    -
    - Applicable up to June 30, 2012
    -
    10
    10
    20
    - Applicable from July 1, 2012
    -
    20
    20
    20
    194EE - Payments out of deposits under NSS
    2500
    20
    -
    20
    194F - Repurchase Units by MFs
    1000
    20
    20
    20
    194G - Commission - Lottery
    1000
    10
    10
    20
    194H - Commission / Brokerage
    5000
    10
    10
    20
    194I - Rent - Land and Building
    180000
    10
    10
    20
    194I - Rent - Plant / Machinery
    180000
    2
    2
    20
    194J - Professional Fees
    30000
    10
    10
    20
    194LA - Immovable Property
    100000
    10
    10
    20
    194LB - Income by way of interest from infrastructure debt fund (non-resident)
    -
    5
    5
    20
    Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)
    -
    5
    5
    20
    195 - Other Sums
    -
    Average rates as applicable
    -
    30
    196B - Income from units

    10
    10
    20
    196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)
    -
    10
    10
    20
    196D - Income of FIIs from securities
    20
    20
    20
    20
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