February 03, 2013

CA-CS-ICWA-TAX PROFESSIONALS-PORTAL- TDS Rates For F. Y. 2012-13

UNIVERSAL KNOWLEDGE HUB

Financial Year 2012-13

 NOTE under  Sec 194J (1)(ba) (any remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section 192, to a director of a company There is  no threshold limit of 30000.Rate applicable is 10 % No Pan 20 % )

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 Salary income must be more then exemption limit after deductions. NA Average rates as applicable Higher of average rate or 20% u/s 206AA
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
194C - Payment to Contractors/adv/sub contractor



Payment to Contractors/adv/sub contractor - Single Transaction
 30000

 2

 1

 20
Payment to Contractors/adv/sub contractor - Aggregate During FY75000  2 1 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
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 200000 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 - Higher of average rate or 20% u/s 206AA
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





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