|
TDS Rate Chart for A Y 2013-14 on Payments other than Salary and Wages
|
Section No.
|
For Payment of
|
Criterion
Total Payment During the Year
|
Payment to
|
|
Individual or HUF
|
Others
|
|
193
|
Interest on Debentures
|
From 01.04.2012 to 30.06.2012
More than Rs. 2500/-
From 01.07.2012
More than Rs. 5000/-
|
10%
|
10%
|
|
194
|
Deemed Dividend
|
-
|
10%
|
10%
|
|
194 A
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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
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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
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Payment of Insurance Commission
|
More than Rs. 20000/-
|
10%
|
10%
|
|
194 EE
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Out of deposits under NSS
|
More than Rs. 2500/-
|
20%
|
NA
|
|
194 F
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Repurchase of units by Mutual Funds / UTI
|
More than Rs. 1000/-
|
20%
|
20%
|
|
194 G
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Commission ons Sale of Lottery tickets
|
More than Rs. 1000/-
|
10%
|
10%
|
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194 H
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Commission or Brokerage
|
More than Rs. 5000/-
|
10%
|
10%
|
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194 I
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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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Category :
Income Tax |
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