February 03, 2013

CA-CS-ICWA-TAX PROFESSIONALS-PORTAL - TDS Rates For F. Y. 2011-12

    UNIVERSAL KNOWLEDGE HUB

Financial Year 2011-12

 

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 - Other Interest 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 FY 75000   2  1  20





194D - Insurance Commission 20000 10 10 20
194E - Payment to Non-Resident Sportsmen or Sports Association - 10 10 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
194K - Income in respect of units 2500 10 10 20
194LA - Immovable Property 100000 10 10 20
194LB - Income by way of interest from infrastructure debt fund (non-resident)
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
196D - Income of FIIs from securities 20 20 20 20
Notes
1. In case of no / invalid PAN, section 206AA will apply, i.e., higher of the following will be the applicable rate:
a. Rates specified in the relevant provisions of the Act
b. Rates or rates in force
c. At the rate of 20%
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