Tax deduction at souce(TDS) rates as per section wise with threshold limit for financial year 2012-13 and the assessment year 2013-14 are as under.
Tags-tds rates,tds rates for fy 2013-14,tds rates for ay 2014-15,tds rates or fy 2012-13,tds rates for ay 2013-14,tds threshold limit,threshold limit tds rates,fd tds threshold limit
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
|
-
|
NA
|
Average rates as applicable
|
30
|
193 - Interest on securities
|
-
|
10
|
10
|
20
|
194 - Dividends
|
-
|
10
|
10
|
20
|
194A - Interest other than interest on securities - Others
|
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
|
194 C - Payment to Contractors
|
-
|
-
|
-
|
-
|
- Payment to Contractor - Single Transaction
|
30000
|
2
|
1
|
20
|
- Payment to Contractor - Aggregate During the F.Y.
|
75000
|
2
|
1
|
20
|
- Contract - Transporter who has provided valid PAN
|
-
|
-
|
-
|
20
|
194D - Insurance Commission
|
20000
|
10
|
10
|
20
|
194E - Payment to Non-Resident Sportsmen or Sports Association
|
-
|
-
|
-
|
-
|
- Applicable up to June 30, 2012
|
-
|
10
|
10
|
20
|
- Applicable from July 1, 2012
|
-
|
20
|
20
|
20
|
194EE - Payments out of deposits under NSS
|
2500
|
20
|
-
|
20
|
194F - Repurchase Units by MFs
|
1000
|
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
|
194LA - Immovable Property
|
100000
|
10
|
10
|
20
|
194LB - Income by way of interest from infrastructure debt fund
(non-resident)
|
-
|
5
|
5
|
20
|
Sec 194 LC - Income by way of interest by an Indian specified
company to a non-resident / foreign company on foreign currency approved loan
/ long-term infrastructure bonds from outside India (applicable from July 1,
2012)
|
-
|
5
|
5
|
20
|
195 - Other Sums
|
-
|
Average rates as applicable
|
-
|
30
|
196B - Income from units
|
10
|
10
|
20
|
|
196C-Income from foreign currency bonds or GDR (including
long-term capital gains on transfer of such bonds) (not being dividend)
|
-
|
10
|
10
|
20
|
196D - Income of FIIs from securities
|
20
|
20
|
20
|
20
|
