February 03, 2013

CA-CS-ICWA-TAX PROFESSIONALS-PORTAL - TDS Rates For F. Y. 2010-11

UNIVERSAL KNOWLEDGE HUB

Financial Year 2010-11

Nature of Payment Made To Residents Threshold (Rs.) Company / Firm / Co-operative Society / Local Authority Individual / HUF If No / Invalid PAN
Section - Description Upto 30-Jun-2010 From 01-Jul-2010 Rate (%) Rate (%) Rate (%)
192 - Salaries - - NA Average rates as applicable Higher of average rate or 20% u/s 206AA
193 - Interest on securities - - - - -
194 - Dividends - - 10 10 20
194A - Other Interest 5000 5000 10 10 20
194A - Banks 10000 10000 10 10 20
194B - Winning from Lotteries 5000 10000 30 30 30
194BB - Winnings from Horse Race 2500 2500 30 30 30
194C - Payment to Contractors - - - - -
Payment to Contractors - Single Transaction 20000 30000 2 1 20
Payment to Contractors - Aggregate During FY 50000 75000 2 1 20
194C - Pay to Adv / Sub Contr - - - - -
194D - Insurance Commission 5000 20000 10 10 20
194E - Payment to Non-Resident Sportsmen or Sports Association - - 10 10 20
194EE - Payments out of deposits under NSS - - 20 - 20
194F - Repurchase Units by MFs
1000 20 20 20
194G - Commission - Lottery 1000 1000 10 10 20
194H - Commission / Brokerage 2500 5000 10 10 20
194I - Rent - Land and Building 120000 180000 10 10 20
194I - Rent - Plant / Machinery 120000 180000 2 2 20
194J - Professional Fees 20000 30000 10 10 20
194K - Income in respect of units - - - - -
194LA - Immovable Property 100000 100000 10 10 20
194LB - Income by way of interest from infrastructure debt fund (non-resident) - - - - -
195 - Other Sums - - Average rates as applicable
Higher of average rate or 20% u/s 206AA
196B - Income from units - - - - -
196D - Income of FIIs from securities -
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