|
TDS & TCS RATES CHART FOR A.Y.2014-15 OR F.Y.2013-14
A. TDS Rate Chart for A.Y. 2014-15 on Payments other than Salary and Wages
|
Section
No.
|
Nature of Payment
|
Threshold
Total Payment
During the Year
|
Payment to
|
|
Individual
or HUF
|
Others
|
|
193
|
Interest on Debentures
|
Rs. 5000/-
|
10%
|
10%
|
|
194
|
Deemed Dividend
|
-
|
10%
|
10%
|
|
194 A
|
Interest by banks (Other than interest on securities)
|
Rs. 10000/-
|
10%
|
10%
|
|
194 A
|
Interest by Others (Other than interest on securities)
|
Rs. 5000/-
|
10%
|
10%
|
|
194 B
|
Winnings from Lotteries / Puzzle / Game
|
Rs. 10000/-
|
30%
|
30%
|
|
194 BB
|
Winnings from Horse Race
|
Rs. 5000/-
|
30%
|
30%
|
|
194 C (1)
|
Payment to Contractors
|
Rs. 30000/-
|
1%
|
2%
|
|
194 C (2)
|
Payment to Sub-Contractors / for Advertisements
|
Rs. 30000/-
|
1%
|
2%
|
|
194 D
|
Payment of Insurance Commission
|
Rs. 20000/-
|
10%
|
10%
|
|
194 EE
|
Out of deposits under NSS
|
Rs. 2500/-
|
20%
|
NA
|
|
194 G
|
Commission on Sale of Lottery tickets
|
Rs. 1000/-
|
10%
|
10%
|
|
194 H
|
Commission or Brokerage
|
Rs. 5000/-
|
10%
|
10%
|
|
194 I
|
Rent of Land, Building or Furniture
|
Rs. 180000/-
|
10%
|
10%
|
|
194 I
|
Rent of Plant & Machinery
|
Rs. 180000/-
|
2%
|
2%
|
|
194 J
|
Professional / technical services, royalty
|
Rs. 30000/-
|
10%
|
10%
|
|
194 J
(1)
|
Remuneration / commission to director of the company
|
-
|
10%
|
10%
|
|
194 J (ba)
|
w.e.f. 01 .07.2012, Any remuneration / fees / commission to a director of a company, other than those on which tax is deductible under section 192.
|
-
|
10%
|
10%
|
|
194 LA
|
Compensation on acquisition of certain immovable property
|
Rs. 2,00,000/-
|
10%
|
10%
|
|
194 IA
|
Compensation on transfer of certain immovable property other than agricultural land (w.e.f. 01 .06.2013)
|
Consideration is
Rs. 50 lakh or
more.
|
1%
|
1%
|
|
194LD
|
Interest on certain bonds & Govt. securities (w.e.f. 01 .06.2013)
|
|
5%
|
5%
|
B. The Tax Collection at Source Rates for the Financial Year 2013-14 is tabulated below:
|
Sl. No.
|
Nature of Goods
|
Rates in %
|
|
1
|
Alcoholic liquor for human Consumption
|
1
|
|
2
|
Tendu leaves
|
5
|
|
3
|
Timber obtained under forest lease
|
2.5
|
|
4
|
Timber obtained by any mode other than a forest lease
|
2.5
|
|
5
|
Any other forest produce not being timber or tendu leaves
|
2.5
|
|
6
|
Scrap
|
1
|
|
7
|
Parking lot
|
2
|
|
8
|
Toll plaza
|
2
|
|
9
|
Mining & Quarrying
|
2
|
|
10
|
Minerals, being coal or lignite or iron ore
|
1
|
|
11
|
Bullion or jewellery (if the sale consideration is paid in cash exceeding INR 2 lakhs)
|
1
|
|
