TDS Rate Chart
Assessment Year : 2011-2012 Financial Year : 2010-2011
Particulars
Individual / HUF
Domestic Company / Firm
Criteria for Deduction
EasyTDS

Use EasyTDS for all your TDS requirements.

1. Salary / Others Computation
2. One time Master Creation
3. Automatic Calculation
4. Online Challan
5. Certificates
6. Electronic Returns
7. Inbuilt PAN verification as against Income Tax Database
8. Sign your cerficates digitally

Download Free Demo Version of EasyTDS from www.sensysindia.com
Nature of Payments
Section Code
*Rate
*Rate
1. Salary
192
As per the prescribe rates applicable to Individual / Women & Senior Citizens
2. Interest other than Interest on Securities
194A
10
10
Payment in excess of
Banking Rs. 10,000/- p.a.
Others Rs. 5,000/- p.a.
3. Winning from Lotteries & Puzzles
194B
30
30
Payment in excess of
Rs. 10,000/- p.a.
4. Payment to Contractors
194C
1a
2
Payment in excess of
Rs 30,000/- per contract or Rs. 75,000/- p.a.
4.1 Payment to Adverting / Sub Contractors
194C
1b
2b
5. Insurance Commision
194D
10
10
Payment in excess of
Rs. 20,000/- p.a.
6. Commision & Brokerage
194H
10
10
Payment in excess of
Rs 5,000/- p.a.
7. Rent - Land & Building
194I
10c
10d
Payment in excess of
Rs 1,80,000/- p.a.
7.1 Rent - Plant & Machinery
194I
2e
2e
8. Professional Fees & Technical Services
194J
10
10
Payment in excess of
Rs 30,000/- p.a.
Please note that

*If PAN not available, prescribed rate or 20% whichever is higher will be applicable on all transactions liable to TDS.
1. Surcharge is only applicable in case of payment to foreign company when payment is more than 1 crore.
2. Education cess is applicable only in case of Salary TDS and in case of payment to non-resident or foreign company.


Download : TDS Rate Chart (PDF format)
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