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TDS Rates AY 2010-11
[Submitted by Alok Bhasin,
Meerut, Uttar Pradesh]
September 1, 2009
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NEW TDS RATES FROM
01-04-2009 TO 30-09-2009
PROPOSED IN BUDGET 2009 PRESENTED ON
06-07-2009 |
| Particulars
|
Rates in % |
| 01.04.2009 to 30.09.2009 |
01.10.2009 to 31.03.2010 |
| Section |
Nature of Payment |
Criteria for Deduction (payment in
excess of) |
Payment to Individual or HUF |
Payment to others |
Payment to Individual or HUF |
Payment to others |
| 194A |
Interest from a Banking Company |
Rs. 10,000/- p.a. |
10.00 |
20.00 |
10.00 |
20.00 |
| 194A |
Interest other than from a Banking
Company |
Rs. 5,000/- p.a. |
10.00 |
20.00 |
10.00 |
20.00 |
| 194C |
Contractors (Advertising Contracts) &
Payment to Subcontractors |
Rs. 20,000/- per contract or Rs. 50,000/-
p.a. |
1.00 |
1.00 |
1.00 |
2.00 |
| 194C |
Contractors & CF Agents (Others) |
Rs.
20,000/- per contract or Rs. 50,000/- p.a. |
2.00 |
2.00 |
1.00 |
2.00 |
| 194C |
Transport Contractors |
Rs. 20,000/-
per contract or Rs. 50,000/- p.a. |
2.00 |
2.00 |
NIL/ 1* |
NIL/2* |
| 194H |
Commission or Brokerage |
Rs. 2500/- p.a. |
10.00 |
10.00 |
10.00 |
10.00 |
| 194I |
Rent other than Plant, Machinery &
Equipments |
Rs. 1,20,000/-p.a. |
15.00 |
20.00 |
10.00 |
10.00 |
| 194I |
Rent of Plant, Machinery & Equipments |
Rs. 1,20,000/- p.a. |
10.00 |
10.00 |
2.00 |
2.00 |
| 194J |
Professional Charges |
Rs. 20,000/- p.a. |
10.00 |
10.00 |
10.00 |
10.00 |
* If Pan is not quoted by Transporter
- No Surcharge and cess is to be added from 01.04.2009 on tax deducted
on non-salary payments made to resident taxpayers.
- In case the PAN is not quoted, the tax would be deducted at the rate
whichever is highest among the following:
- A Specified Rate
- The rates in force
- A Rate of 20%
Go to "CA's
Referencer" Listings
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