|
TDS Charts |
| S NO.
| SEC NO.
| NATURE OF PAYMENT
| FOR WHOM
| TDS RATES (INDIVIDUAL/HUF/AOP/BOI) |
|
|
|
|
| SURCHARGE
| EDU CESS
| Relevant Forms
| REMARKS |
|
|
|
|
| APRIL 1,2009 TO JUNE 30,2009
|
| JULY 1,2009 TO SEP 30,2009
|
|
OCT 1,2009 TO MARCH 31,2010
|
|
|
|
| |
|
|
|
|
| < 10L
|
< 10L
| < 10L
| < 10L
| < 10L
| < 10L
|
|
|
| |
| 1
| 192
| PAYMENT OF SALARY TO A RESIDENT/NON RESIDENT
|
| NORMAL RATES OF TAX FOR THE FY 2009-10 ARE
APPLICABLE(NO SURCHARGE IS APPLICABLE,BUT EDUCATION CESS IS
APPLICABLE)
|
|
|
|
|
| 0%
| 3%
| 24Q
| |
| 2
| 193
| INTEREST ON SECURITIES TO A RESIDENT
|
| 10%
| 10%
| 10%
| 10%
| 10%
| 10%
| 0%
| 0%
| 26Q
| |
| 3
| 194
| DIVIDEND TO A RESIDENT
|
|
|
|
|
|
|
|
|
|
| |
|
|
| Deemed dividend
|
| 10%
| 10%
| 10%
| 10%
| 10%
| 10%
| 0%
| 0%
| 26Q
| |
|
|
| Any other dividend
|
| Nil
| Nil
| Nil
| Nil
| Nil
| Nil
| 0%
| 0%
| 26Q
| |
| 4
| 194A
| INTEREST OTHER THAN INTEREST ON SECURITIES TO A
RESIDENT
|
| 10%
| 10%
| 10%
| 10%
| 10%
| 10%
| 0%
| 0%
| 26Q
| |
| 5
| 194B
| WINNINGS FROM LOTTERY OR CROSSWORD PUZZLE OR CARD GAME
TO A RESIDENT/NON RESIDENT
|
| 30%
| 30%
| 30%
| 30%
| 30%
| 30%
| 0%
| 0%
| 26Q
| Note:SC AND ED ARE APPLICABLE FOR NON RESIDENT ;SC-10%
& ED-3% |
| 6
| 194BB
| WINNINGS FROM HORSE RACES TO A RESIDENT/NON RESIDENT
|
| 30%
| 30%
| 30%
| 30%
| 30%
| 30%
| 0%
| 0%
| 26Q
| |
| 7
| 194C
| PAYMENT TO A RESIDENT CONTRACTOR/SUB CONTRACTOR
|
|
|
|
|
|
|
|
|
|
| |
|
|
| In the case of advertising contract-payment/credit to
a contractor
|
| 1%
| 1%
| 1%
| 1%
|
|
| 0%
| 0%
| 26Q
| |
|
|
| In the case of (other than advertising
contract)payment/credit to a contractor
|
| 2%
| 2%
| 2%
| 2%
|
|
| 0%
| 0%
| 26Q
| |
|
|
| Payment to a Sub-Contractor
|
| 1%
| 1%
| 1%
| 1%
|
|
| 0%
| 0%
| 26Q
| |
|
|
| Payment/credit to a contractor(He may be
Contractor/sub contractor)(Advertising or Non advertising)
| Individual/HUF
|
|
|
|
| 1%
| 1%
| 0%
| 0%
| 26Q
| |
|
|
| Payment/credit to a contractor(He may be
Contractor/sub contractor)(Advertising or Non advertising)
| Other Than Individual/HUF
|
|
|
|
| 2%
| 2%
| 0%
| 0%
| 26Q
| |
| 8
| 194D
| INSURANCE COMMISSION TO A RESIDENT
|
| 10%
| 10%
| 10%
| 10%
| 10%
| 10%
| 0%
| 0%
| 26Q
| |
| 9
| 194E
| PAYMENT TO A NON RESIDENT SPORTSMAN OR SPORTS
ASSOCIATION
|
| 10%
| 10%
| 10%
| 10%
| 10%
| 10%
| 0%
| 0%
| 26Q
| Note:SC AND ED ARE APPLICABLE FOR NON RESIDENT ;SC-10%
& ED-3% |
| 10
| 194EE
| PAYMENT IN RESPECT OF DEPOSITS UNDER NSC,1987 TO
A RESIDENT/NON RESIDENT
|
| 20%
| 20%
| 20%
| 20%
| 20%
| 20%
| 0%
| 0%
| 26Q
| Note:SC AND ED ARE APPLICABLE FOR NON RESIDENT ;SC-10%
& ED-3% |
| 11
| 194F
| PAYMENT ON ACCOUNT OF REPURCHASE OF UNITS OF MF OR UTI
TO A RESIDENT/NON RESIDENT
|
| 20%
| 20%
| 20%
| 20%
| 20%
| 20%
| 0%
| 0%
| 26Q
| Note:SC AND ED ARE APPLICABLE FOR NON RESIDENT ;SC-10%
& ED-3% |
| 12
| 194G
| COMMISSION ON SALE OF LOTTERY TICKETS TO A
RESIDENT/NON RESIDENT
|
| 10%
| 10%
| 10%
| 10%
| 10%
| 10%
| 0%
| 0%
| 26Q
| Note:SC AND ED ARE APPLICABLE FOR NON RESIDENT ;SC-10%
& ED-3% |
| 13
| 194H
| COMMISSION OR BROKERAGE TO A RESIDENT
|
| 10%
| 10%
| 10%
| 10%
| 10%
| 10%
| 0%
| 0%
| 26Q
| |
| 14
| 194I
| RENT TO A RESIDENT
|
|
|
|
|
|
|
|
|
|
| |
|
|
| Rent of Plant,Machinery or equipment
|
| 10%
| 10%
| 10%
| 10%
| 2%
| 2%
| 0%
| 0%
| 26Q
| Note: TAX IS TO BE |
|
|
| Rent of Land,Buildings or Furniture
| Individual/HUF
| 15%
| 15%
| 15%
| 15%
|
|
| 0%
| 0%
| 26Q
| DEDUCTED |
|
|
| Rent of Land,Buildings or Furniture
| Other Than Individual/HUF
| 20%
| 20%
| 20%
| 20%
|
|
| 0%
| 0%
| 26Q
| EXCLUDING |
|
|
| Rent of Land,Buildings or Furniture or fitting
| All persons
|
|
|
|
| 10%
| 10%
| 0%
| 0%
| 26Q
| SERVICE TAX |
| 15
| 194J
| FEES FOR PROFESSIONAL OR TECHNICAL SERVICES TO A
RESIDENT
|
| 10%
| 10%
| 10%
| 10%
| 10%
| 10%
| 0%
| 0%
| 26Q
| |
| 16
| 194LA
|
PAYMENT OF COMPENSATION TO A REISDENT ON ACQUISION OF
CERTAIN IMMOVABLE PROPERTY
|
| 10%
| 10%
| 10%
| 10%
| 10%
| 10%
| 0%
| 0%
| 26Q
| |
| 17
| 196B
| INCOME FROM UNITS(INCLUDING LONG TERM CAPITAL GAINS ON
TRANSFER OF SUCH UNITS) TO AN OFFSHORE FUND
|
| 10%
| 10%
| 10%
| 10%
| 10%
| 10%
| 10%
| 3%
| 27Q
| |
| 18
| 196C
| INCOME FROM FOREIGN CURRENCY BONDS OR GDR(INCLUDING
LONG TERM CAPITAL GAINS ON TRANSFER OF SUCH BONDS)(NOT BEING
DIVIDEND)
|
| 10%
| 10%
| 10%
| 10%
| 10%
| 10%
| 10%
| 3%
| 27Q
| |
| 19
| 196D
| INCOME OF FOREIGN INSTITUTIONAL INVESTORS FROM
SECURITIES (NOT BEING DIVIDEND, SHOTR TERM OR LONG TERM CAPITAL
GAINS)
|
| 20%
| 20%
| 20%
| 20%
| 20%
| 20%
| 10%
| 3%
| 27Q
| |