TDS Rates Chart For The Financial Year 2013-14 (To Residents)

Please note:

TDS rates below are including surcharge wherever applicable
Education and Higher Secondary Education Cess is not applicable for TDS on Payment Made to all the resident assessees

 

 
Section Nature of Payment Total Income/Payment Less than or equal to Rs. 1 Crore Total Income/Payment more than Rs. 1 Crore but less than or equal to 10 Crores Total Income/ Payment more than 10 crores
    Individuals, HUFs, AO, BOI, AJP Partnership Firms Co-operative Society & Local Authority Company Individuals, HUFs, AO, BOI, AJP Partnership Firms Co-operative Society & Local Authority Company Company
193 Interest on debentures 10 10 10 10 11 11 11 10.5 11
194 Deemed dividend 10 10 10 10 11 11 11 10.5 11
194A Interest other than Int. on securities 10 10 10 10 11 11 11 10.5 11
194B Lottery / Cross Word Puzzle 30 30 30 30 33 33 33 31.5 33
194BB Winnings from Horse Race 30 30 30 30 33 33 33 31.5 33
194C Contracts & Sub- Contracts Individual–1%, HUF – 1%,Others – 2% 2 2 2 Individual–1.1%, HUF – 1.1%, Others – 2.2% 2.2 2.2 2.1 2.2
194D Insurance Commission 10 10 10 10 11 11 11 10.5 11
194EE Payments out of deposits under NSS 20 22
194F Repurchase of units by MF/UTI 20 22
194G Commission on sale of lottery tickets 10 10 10 10 11 11 11 10.5 11
194H Commission or Brokerage 10 10 10 10 11 11 11 10.5 11
194I Rent (Land & building) 10 10 10 10 11 11 11 10.5 11
Rent (P & M , Equipment, furniture & fittings) 2 2 2 2 2.2 2.2 2.2 2.1 2.2
194IA Payment on transfer of Immovable property other than agricultural land (Applicable from 1 June 2013) 1 1 1 1 1.1 1.1 1.1 1.05 1.1
194J Professional/Technical charges/Royalty & Non-compete fees 10 10 10 10 11 11 11 10.5 11
194LA Compensation on acquisition of immovable property 10 10 10 10 11 11 11 10.5 11

 

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Dilip Kumar

+Dilip Kumar (Author and Editor of The Tax Info) is a Chartered Accountant from Hyderabad, Loves Blogging on Tax related matter.

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