17 September 2009

TDS Chart to Refer

TDS RATES FOR ASSESSMENT YEAR 2010 - 11 FROM 01ST OCTOBER, 2009 ONWARDS
Basic Particulars Company / Firm etc Individual &  HUF Section
Exemption TDS on payment for Rates SC EC Net Rates SC EC Net
          5,000 Interest other than interest on securities 10 0 0 10.0 10 0 0 10.0 194A
 20000/50000  Payment to Contractors 2 0 0 2.0 1 0 0 1.0 194C
 20000/50000  Payments to transporters, where PAN is not available 2 0 0 2.0 1 0 0 1.0 194C
 20000/50000  Payments to transporters, where PAN is available 0 0 0 0.0 0 0 0 0.0 194C
 20000/50000  Payment to Advertising/Sub Contractor 2 0 0 2.0 1 0 0 1.0 194C
          2,500 Commission/Brokerage 10 0 0 10.0 10 0 0 10.0 194H
       120,000 Rent of Land / Building / Furniture 10 0 0 10.0 10 0 0 10.0 194I
       120,000 Rent of Plant, Machinery or Equipment 2 0 0 2.0 2 0 0 2.0 194I
        20,000 Professional / Technical Fees 10 0 0 10.0 10 0 0 10.0 194J
 Note:. Higher TDS rate of 20% for not furnishing correct PAN: Requirement to furnish PAN is compulsory to 
    deductor otherwise TDS shall be deducted @ 20%. W. E. F. 01st April, 2010

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