Rate
Chart of Tax Deducted at Source F.Y. 2015-16 & A.Y. 2016-2017
Section
|
Particulars
|
TDS Rate
|
Criteria for Deduction /Threshold Limit
|
||
Individual/HUF
|
Company / Firm/ Others
|
No PAN
|
|||
192
|
Salary
|
As per Slab rates
|
|||
193
|
Interest
on Securities
i) any debentures or securities
for money issued by or on behalf of any local authority or a corporation
established by a Central, State or Provincial Act;
ii) any debentures issued by a company
where such debentures are listed on a recognized stock exchange in accordance
with the Securities Contracts (Regulation) Act, 1956 (42 of 1956) and any
rules made thereunder;
iii) any security of the Central
or State Government;
iv) interest on any other security
|
10%
|
10%
|
20%
|
N.A
|
194A
|
Interest on SB/TD/RD Accounts
|
10%
|
10%
|
20%
|
Payment in excess of Rs. 10000/-
|
194A
|
Interest
other than interest on securities
|
10%
|
10%
|
20%
|
Payment in excess of Rs. 5000/-
|
194B
|
Winning
from Lotteries
|
30%
|
30%
|
30%
|
Payment in excess of Rs. 10000/-
|
194BB
|
Winning
from Horse Race, Cross word puzzle
|
30%
|
30%
|
30%
|
Payment in excess Rs. 5000/-
|
194C
|
Contractor
(No TDS
for Transport
Contractors if quoting PAN and engaged in the business for plying, hiring or leasing
of goods carriages)
|
1%
|
2%
|
20%
|
Payment in excess of Rs. 30000/- in a single bill
and Rs. 75000/- P.A.
|
194D
|
Insurance
Commission
|
10%
|
10%
|
20%
|
Payment in excess Rs. 20000/-
|
194H
|
Commission or Brokerage
|
10%
|
10%
|
20%
|
Payment in excess Rs. 5000/-
|
194I
|
Rent of Land & Building, Furniture & Fittings
|
10%
|
10%
|
20%
|
Payment in excess Rs. 180000/-
|
194I
|
Rent of Plant & Machinery and Other Equipments
|
1%
|
2%
|
20%
|
Payment in excess Rs. 180000/-
|
194IA
|
Transfer of Certain Immovable
property other than Agriculture Land
|
1%
|
1%
|
20%
|
Payment in excess Rs. 5000000/-
|
194J
|
Professional Services and Technical Services &
Royalty
|
10%
|
10%
|
20%
|
Payment in excess Rs. 30000/-
|
No comments:
Post a Comment