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TDS Rates Chart for A Y 2013-14
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TDS Rate Chart for A Y 2013-14 on Payments other than Salary and Wages
|
Section No. |
For Payment of |
Criterion |
Payment to |
|
|
Individual or HUF |
Others |
|||
|
193 |
Interest on Debentures |
From 01.04.2012 to 30.06.2012 From 01.07.2012 |
10% |
10% |
|
194 |
Deemed Dividend |
- |
10% |
10% |
|
194 A |
Interest by banks or others |
More than Rs. 10000/- |
10% |
10% |
|
194 B |
Winnings from Lotteries / Puzzle / Game |
More than Rs. 10000/- |
30% |
30% |
|
194 BB |
Winnings from Horse Race |
More than Rs. 5000/- |
30% |
30% |
|
194 C (1) |
Payment to Contractors |
More than Rs. 30000/- |
1% |
2% |
|
194 C (2) |
Payment to Sub-Contractors / for Advertisements |
More than Rs. 30000/- |
1% |
2% |
|
194 D |
Payment of Insurance Commission |
More than Rs. 20000/- |
10% |
10% |
|
194 EE |
Out of deposits under NSS |
More than Rs. 2500/- |
20% |
NA |
|
194 F |
Repurchase of units by Mutual Funds / UTI |
More than Rs. 1000/- |
20% |
20% |
|
194 G |
Commission ons Sale of Lottery tickets |
More than Rs. 1000/- |
10% |
10% |
|
194 H |
Commission or Brokerage |
More than Rs. 5000/- |
10% |
10% |
|
194 I |
Rent of Land, Building or Furniture |
More than Rs. 180000/- |
10% |
10% |
|
194 I |
Rent of Plant & Machinery |
More than Rs. 180000/- |
2% |
2% |
|
194 J |
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