TDS chart for the FY 2013-14,With section,Deduction Rates - Professionals - Taxation - TIK Share
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TDS chart for the FY 2013-14,With section,Deduction Rates


CA Pulkit Sharma

2013-11-02

The List of Section and Nature of Payment along with Rate of deduction is given below. Please write for any doubt.

 

      Rate ofDeduction
Section number Nature of Payment Threshold Total Payment During the Year Payment to Individual or HUF Others
193 Interest on Debentures Rs. 5000/- 10% 10%
194 Deemed Dividend - 10% 10%
194 A Interest by banks (Other than interest on securities) Rs. 10000/- 10% 10%
194 A Interest by Others (Other than interest on securities) Rs. 5000/- 10% 10%
194 B Winnings from Lotteries / Puzzle / Game Rs. 10000/- 30% 30%
194 BB Winnings from Horse Race Rs. 5000/- 30% 30%
194 C (1) Payment to Contractors Rs. 30000/- 1% 2%
194 C (2) Payment to Sub-Contractors / for Advertisements Rs. 30000/- 1% 2%
194 D Payment of Insurance Commission Rs. 20000/- 10% 10%
194 EE Out of deposits under NSS Rs. 2500/- 20% NA
194 G Commission on Sale of Lottery tickets Rs. 1000/- 10% 10%
194 H Commission or Brokerage Rs. 5000/- 10% 10%
194 I Rent of Land, Building or Furniture Rs. 180000/- 10% 10%
194 I Rent of Plant & Machinery Rs. 180000/- 2% 2%
194 J Professional / technical services, royalty Rs. 30000/- 10% 10%
194 J Remuneration / commission to director of the company - 10% 10%
 
194 J (ba) w.e.f. 01 .07.2012, Any remuneration / fees / commission to a director of a company, other than those on which tax is deductible under section 192. - 10% 10%
194 LA Compensation on acquisition of certain immovable property Rs. 2,00,000/- 10% 10%
194 IA Compensation on transfer of certain immovable property other than agricultural land (w.e.f. 01 .06.2013) Consideration is 1% 1%
Rs. 50 lakh or
more.
194LD Interest on certain bonds & Govt. securities (w.e.f. 01 .06.2013)   5% 5%

 

  TDS-Rates-for-Fy-2013-14.xlsx 

Thank you