| Rates of TDS |
|
2013-14 |
|
2012-13 |
|
2011-12 |
|
2010-11 |
|
2009-10 (2) |
|
2009-10 |
|
TDS rates for Financial Year 2013-14
Form 24Q:
| Male |
Female |
Senior Citizen |
Super Senior Citizen |
Tax (%) |
| For Income Between 0 to 2,00,000 |
For Income Between 0 to 2,00,000 |
For Income Between 0 to 2,50,000 |
Nil |
0 |
| For Income Between 2,00,001 to 5,00,000 |
For Income Between 2,00,001 to 5,00,000 |
For Income Between 2,50,001 to 5,00,000 |
Nil |
10 |
| For Income Between 5,00,001 to 10,00,000 |
For Income Between 5,00,001 to 10,00,000 |
For Income Between 5,00,001 to 10,00,000 |
For Income Between 5,00,001 to 10,00,000 |
20 |
| For Income above 10,00,001 |
For Income above 10,00,001 |
For Income above 10,00,001 |
For Income above 10,00,001 |
30 |
| Surcharge |
|
0 |
0 |
| Education Cess |
|
3 |
3 |
| Note: Age of senior citizen is 60 and above years. New category of assessee "Very Senior Citizen", aged above 80 years, is exempted till 5,00,000 of income. |
Form 26Q:
| Section |
Nature of Payment |
Status |
Tax (%) |
|
|
|
|
| 193 |
Interest on Debentures & Securities up to 30.06.2012 if interest exceeds 2500, from 1st july if interest exceeds 5000 |
|
10 |
| 194 |
Deemed Dividend |
|
10 |
| 194A |
Other Interest
> Aggregate sum exceeding Rs. 10,000 for Banking Co's , etc.per person during the financial year.
> Aggregate sum exceeding Rs. 5,000 per person during the financial year |
|
10 |
| 194B |
Lottery/Crossword Puzzle > Rs.10,000 |
|
30 |
| 194BB |
Winnings from Horse Race > Rs. 5,000 |
|
30 |
| 194C |
Contracts to Transporter, who has provided a valid PAN |
|
0* |
| Contracts to Individuals/HUF |
|
1 |
| Contracts to others |
|
2 |
| 194D |
Insurance Commission > Rs.20,000 |
|
10 |
| 194EE |
Withdrawal from NSS > Rs.2,500 |
|
20 |
| 194F |
Repurchase of Units by MF/UTI>1000 |
|
20 |
| 194G |
Commission on Sale of Lottery Tickets > Rs.1,000 |
|
10 |
| 194H |
Commission or Brokerage > Rs.5,000 |
|
10 |
| 194I |
Rent > Rs.1,80,000 p. a.
Rent of Plant & Machinery |
|
2 |
| Rent of Land, Building, Furniture, etc |
|
10 |
| 194IA |
Payment on transfer of certain immovable property other than agricultural land (Effective from june 2013), if the consideration paid or payable for the transfer of such property exceeds – 50,00,000 |
|
1 |
| 194J |
Professional or Technical Fess > Rs.30,000 and Any remuneration or commission paid to director of the company (Effective from 1 July 2012) |
|
10 |
| 194LA |
Compensation on Compulsory Acquisition of immovable property >Rs.1,00,000 during the financial year upto July 1st 2012 From 1st July 2012 threshold limit will be 2,00,000 |
|
10 |
| Surcharge |
|
0 |
| Education Cess |
|
0 |
| |
| * If there is no PAN details, then it is 20%. (or at actual, whichever is higher) |
Form 27Q:
Section |
Nature of Payment |
Status |
Tax (%) |
|
|
|
|
| 194E |
Payment to nonresident sportsmen or sports association (including Athlete) |
|
10 |
| |
Payment to nonresident sportsmen or sports association from 1st july 2012 |
|
20 |
| 194EE |
Payment in respect of deposits under National saving scheme if amount exceeds 2500 |
|
20 |
| 194F |
Payment on account of repurchase of units by Mutual funds or UTI for non corporate assesee |
|
20 |
| 194G |
commission on sale of lottery tickets for amount exceeding Rs 1000 |
|
10 |
| 194LB |
Income by way of interest from infrastructure debt fund payable to a non-resident |
|
5 |
| 194LC |
Income by way of interest from specified company payable to a non-resident from 1st july 2012 |
|
5 |
| 194LD |
interest on rupee denominated bond pf an indian company or governmant securities |
|
5 |
| 195(a) |
Income from foreign exchange assets payable to an Indian citizen |
|
20 |
| 195(b) |
Income by way of long-term capital gain referred to in sec. 115E |
|
10 |
| 195(c) |
Income by way of Short-term capital gains u/s. 111A |
|
15 |
| 195(d) |
Any other long term capital gain (not covered u/s 10(33), 10(36), 10(38) |
|
20 |
| 195(e) |
Income by way of interest payable by Government/Indian concern on money borrowed or debt incurred by Government or Indian concern in foreign currency |
|
20 |
195(f)
195(g) |
Royalty payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern after March 31, 1976, where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to section 115A(1A) to the Indian concern or in respect of computer software referred to in the second proviso to section 115(1A), to a person resident in India - royalty otherthan above |
|
25 |
| 1.Where the agreement is made after March 31, 1961 but before April 1, 1976 |
COMPANY |
50 |
| OTHERS |
30 |
| 3.Where the agreement is made on or after April 1, 1976 |
|
25 |
| 195(h) |
Fee for technical services payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with the policy - |
|
|
| 1.Where the agreement is made after February 29, 1964 but before April 1, 1976 |
COMPANY |
50 |
| OTHERS |
30 |
| 3.Where the agreement is made after April 1976 |
|
25 |
| 195(i) |
Any other income |
COMPANY |
40 |
| OTHERS |
30 |
| 196B |
Income and Long-term Capital gain from units of an Off shore fund |
|
10 |
| 196C |
Income and Long-term Capital Gain from Foreign Currency Bonds or shares of indian companies |
|
10 |
| 196D |
Income of Foreign Institutional Investors for Securities |
|
20 |
| Surcharge ( On Tax) |
Applicable for Foreign Companies if payment/credit exceeds Rs.1 crore of such companies |
2 |
| Education Cess |
on Tax deducted Plus Surcharge |
3 |
Form 27EQ:
Collection Code |
Nature of Purchase |
Tax (%) |
| 6CA |
Alcoholic liquor for human consumption |
1 |
| 6CB |
Timber obtained under a forest lease |
2.5 |
| 6CC |
Timber obtained under any mode other than forest lease |
2.5 |
| 6CD |
Any other forest product not being timber or tendu leave |
2.5 |
| 6CE |
Scrap |
1 |
| 6CF |
Parking Lot |
2 |
| 6CG |
Toll plaza |
2 |
| 6CH |
Mining and quarrying |
2 |
| 6CI |
Tendu leaves |
5 |
| 206CJ |
Minerals, being coal or lignite or iron ore from 1st july 2012 |
1 |
| 206CK |
Bullion or jewellery (if the sale consideration is paid in cash exceeding 2,00,000) from 1st july 2012 |
1 |
Surcharge
(On Tax) |
Applicable for Foreign Companies if collections exceeds Rs.1 crore of such companies |
2 |
| Education Cess |
Applicable for Foreign Companies |
3 |
TDS rates for Financial Year 2012-13
Form 24Q:
| Male |
Female |
Senior Citizen |
Tax (%) |
| For Income Between 0 to 2,00,000 |
For Income Between 0 to 2,00,000 |
For Income Between 0 to 2,50,000 |
0 |
| For Income Between 2,00,001 to 5,00,000 |
For Income Between 2,00,001 to 5,00,000 |
For Income Between 2,50,001 to 5,00,000 |
10 |
| For Income Between 5,00,001 to 10,00,000 |
For Income Between 5,00,001 to 10,00,000 |
For Income Between 5,00,001 to 10,00,000 |
20 |
| For Income above 10,00,001 |
For Income above 10,00,001 |
For Income above 10,00,001 |
30 |
| Surcharge |
|
0 |
| Education Cess |
|
3 |
Note: Age of senior citizen is 60 and above years. New category of assessee "Very Senior Citizen", aged above 80 years, is exempted till 5,00,000 of income. |
Form 26Q:
| Section |
Nature of Payment |
Status |
Tax (%) |
| |
|
|
|
| 193 |
Interest on Debentures & Securities |
|
10 |
| 194 |
Deemed Dividend |
|
10 |
| 194A |
Other Interest
> Aggregate sum exceeding Rs. 10,000 for Banking Co's , etc.per person during the financial year.
> Aggregate sum exceeding Rs. 5,000 per person during the financial year |
|
10 |
| 194B |
Lottery/Crossword Puzzle > Rs.10,000 |
|
30 |
| 194BB |
Winnings from Horse Race > Rs. 5,000 |
|
30 |
| 194C |
Contracts to Transporter, who has provided a valid PAN |
|
0* |
| Contracts to Individuals/HUF |
|
1 |
| Contracts to others |
|
2 |
| 194D |
Insurance Commission > Rs.20,000 |
|
10 |
| 194EE |
Withdrawal from NSS > Rs.2,500 |
|
20 |
| 194F |
Repurchase of Units by MF/UTI |
|
20 |
| 194G |
Commission on Sale of Lottery Tickets > Rs.1,000 |
|
10 |
| 194H |
Commission or Brokerage > Rs.5,000 |
|
10 |
| 194I |
Rent > Rs.1,80,000 p. a.
Rent of Plant & Machinery |
|
2 |
| Rent of Land, Building, Furniture, etc |
|
10 |
| 194J |
Professional or Technical Fess > Rs.30,000 |
|
10 |
| 194J(1)(ba) |
Any remuneration or commission paid to director of the company (Effective from 1 July 2012) |
|
10 |
| 194LA |
Compensation on Compulsory Acquisition of immovable property >Rs.1,00,000 during the financial year upto July 1st 2012
From 1st July 2012 threshold limit will be 2,00,000 |
|
10 |
| Surcharge |
|
0 |
| Education Cess |
|
0 |
| |
| * If there is no PAN details, then it is 20%. (or at actual, whichever is higher) |
Form 27Q:
Section |
Nature of Payment |
Status |
Tax (%) |
| |
|
|
|
| 194E |
Payment to nonresident sportsmen or sports association |
|
10 |
| 195(a) |
Income from foreign exchange assets payable to an Indian citizen |
|
20 |
| 195(b) |
Income by way of long-term capital gain referred to in sec. 115E |
|
10 |
| 195(c) |
Income by way of Short-term capital gains u/s. 111A |
|
15 |
| 195(d) |
Income from other long-term capital gains |
|
20 |
| 195(e) |
Income by way of interest payable by Government/Indian concern on money borrowed or debt incurred by Government or Indian concern in foreign currency |
|
20 |
| 195(f) |
Royalty payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern after March 31, 1976, where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to section 115A(1A) to the Indian concern or in respect of computer software referred to in the second proviso to section 115(1A), to a person resident in India - |
|
|
| 1.Where the agreement is made before June 1, 1997 |
|
30 |
| 2.Where the agreement is made after May 31, 1997 but before June 1, 2005 |
|
20 |
| 3.Where the agreement is made on or after June 1, 2005 |
|
10 |
| 195(g) |
Royalty (not being royalty of the nature referred to in (e) sub para) payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with that policy |
|
|
| 1.Where the agreement is made after March 31, 1961 but before April 1, 1976 |
COMPANY |
50 |
| OTHERS |
30 |
| 2.Where the agreement is made after March 31, 1976 but before June 1, 1997 |
|
30 |
| 3.Where the agreement is made after May 31, 1997 but before June 1, 1997 |
|
20 |
| 4.Where the agreement is made on or after June 1, 2005 |
|
10 |
| 195(h) |
Fee for technical services payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with the policy - |
|
|
| 1.Where the agreement is made after February 29, 1964 but before April 1, 1976 |
COMPANY |
50 |
| OTHERS |
30 |
| 2.Where the agreement is made after March 31, 1976 but before June 1, 1997 |
|
30 |
| 3.Where the agreement is made after May 31, 1997 but before June 1, 2005 |
|
20 |
| 4.Where the agreement is made on or after June 1, 2005 |
|
10 |
| 195(i) |
Any other income |
COMPANY |
40 |
| OTHERS |
30 |
| 196A |
Income in respect of Units of Non-residents |
|
20 |
| 196B |
Income and Long-term Capital gain from units of an Off shore fund |
|
10 |
| 196C |
Income and Long-term Capital Gain from Foreign Currency Bonds or shares of indian companies |
|
10 |
| 196D |
Income of Foreign Institutional Investors for Securities |
|
20 |
| Surcharge ( On Tax) |
Applicable for Foreign Companies if payment/credit exceeds Rs.1 crore of such companies |
2 |
| Education Cess |
on Tax deducted Plus Surcharge |
3 |
Form 27EQ:
Collection Code |
Nature of Purchase |
Tax (%) |
| 6CA |
Alcoholic liquor for human consumption |
1 |
| 6CB |
Timber obtained under a forest lease |
2.5 |
| 6CC |
Timber obtained under any mode other than forest lease |
2.5 |
| 6CD |
Any other forest product not being timber or tendu leave |
2.5 |
| 6CE |
Scrap |
1 |
| 6CF |
Parking Lot |
2 |
| 6CG |
Toll plaza |
2 |
| 6CH |
Mining and quarrying |
2 |
| 6CI |
Tendu leaves |
5 |
| Not Defined |
Minerals, being coal or lignite or iron ore |
1 |
| Not Defined |
Bullion or jewellery (if the sale consideration is paid in cash exceeding 2,00,000) |
1 |
Surcharge
(On Tax) |
Applicable for Foreign Companies if collections exceeds Rs.1 crore of such companies |
2 |
| Education Cess |
Applicable for Foreign Companies |
3 |
TDS rates for Financial Year 2010-11
Form 24Q:
| Male |
Female |
Senior Citizen |
Tax (%) |
| For Income Between 0 to 1,60,000 |
For Income Between 0 to 1,90,000 |
For Income Between 0 to 2,40,000 |
0 |
| For Income Between 1,60,001 to 5,00,000 |
For Income Between 1,90,001 to 5,00,000 |
For Income Between 2,40,001 to 5,00,000 |
10 |
| For Income Between 5,00,001 to 8,00,000 |
For Income Between 5,00,001 to 8,00,000 |
For Income Between 5,00,001 to 8,00,000 |
20 |
| For Income above 8,00,001 |
For Income above 8,00,001 |
For Income above 8,00,001 |
30 |
| |
|
|
| Surcharge |
|
0 |
| Education Cess |
|
3 |
Form 26Q:
| Section |
Nature of Payment |
Status |
Tax (%) |
| |
|
|
|
| 193 |
Interest on Debentures & Securities |
|
10 |
| 194 |
Deemed Dividend |
|
10 |
| 194A |
Other Interest
> Aggregate sum exceeding Rs. 10,000 for Banking Co’s , etc.per person during the financial year.
> Aggregate sum exceeding Rs. 5,000 per person during the financial year |
|
10 |
| 194B |
Lottery/Crossword Puzzle > Rs.10,000 |
|
30 |
| 194BB |
Winnings from Horse Race > Rs. 5,000 |
|
30 |
| 194C |
Contracts to Transporter, who has provided a valid PAN |
|
0* |
| Contracts to Individuals/HUF |
|
1 |
| Contracts to others |
|
2 |
| 194D |
Insurance Commission > Rs.20,000 |
|
10 |
| 194EE |
Withdrawal from NSS > Rs.2,500 |
|
20 |
| 194F |
Repurchase of Units by MF/UTI |
|
20 |
| 194G |
Commission on Sale of Lottery Tickets > Rs.1,000 |
|
10 |
| 194H |
Commission or Brokerage > Rs.5,000 |
|
10 |
| 194I |
Rent > Rs.1,80,000 p. a.
Rent of Plant & Machinery |
|
2 |
| Rent of Land, Building, Furniture, etc |
|
10 |
| 194J |
Professional or Technical Fess > Rs.30,000 |
|
10 |
| 194LA |
Compensation on Compulsory Acquisition of immovable property >Rs.1,00,000 during the financial year |
|
10 |
| Surcharge |
|
0 |
| Education Cess |
|
0 |
| |
| * If there is no PAN details, then it is 20%. (or at actual, whichever is higher) |
Form 27Q:
Section |
Nature of Payment |
Status |
Tax (%) |
| |
|
|
|
| 194E |
Payment to nonresident sportsmen or sports association |
|
10 |
| 195(a) |
Income from foreign exchange assets payable to an Indian citizen |
|
20 |
| 195(b) |
Income by way of long-term capital gain referred to in sec. 115E |
|
10 |
| 195(c) |
Income by way of Short-term capital gains u/s. 111A |
|
15 |
| 195(d) |
Income from other long-term capital gains |
|
20 |
| 195(e) |
Income by way of interest payable by Government/Indian concern on money borrowed or debt incurred by Government or Indian concern in foreign currency |
|
20 |
| 195(f) |
Royalty payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern after March 31, 1976, where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to section 115A(1A) to the Indian concern or in respect of computer software referred to in the second proviso to section 115(1A), to a person resident in India - |
|
|
| 1.Where the agreement is made before June 1, 1997 |
|
30 |
| 2.Where the agreement is made after May 31, 1997 but before June 1, 2005 |
|
20 |
| 3.Where the agreement is made on or after June 1, 2005 |
|
10 |
| 195(g) |
Royalty (not being royalty of the nature referred to in (e) sub para) payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with that policy |
|
|
| 1.Where the agreement is made after March 31, 1961 but before April 1, 1976 |
COMPANY |
50 |
| OTHERS |
30 |
| 2.Where the agreement is made after March 31, 1976 but before June 1, 1997 |
|
30 |
| 3.Where the agreement is made after May 31, 1997 but before June 1, 1997 |
|
20 |
| 4.Where the agreement is made on or after June 1, 2005 |
|
10 |
| 195(h) |
Fee for technical services payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with the policy - |
|
|
| 1.Where the agreement is made after February 29, 1964 but before April 1, 1976 |
COMPANY |
50 |
| OTHERS |
30 |
| 2.Where the agreement is made after March 31, 1976 but before June 1, 1997 |
|
30 |
| 3.Where the agreement is made after May 31, 1997 but before June 1, 2005 |
|
20 |
| 4.Where the agreement is made on or after June 1, 2005 |
|
10 |
| 195(i) |
Any other income |
COMPANY |
40 |
| OTHERS |
30 |
| 196A |
Income in respect of Units of Non-residents |
|
20 |
| 196B |
Income and Long-term Capital gain from units of an Off shore fund |
|
10 |
| 196C |
Income and Long-term Capital Gain from Foreign Currency Bonds or shares of indian companies |
|
10 |
| 196D |
Income of Foreign Institutional Investors for Securities |
|
20 |
| Surcharge ( On Tax) |
Applicable for Foreign Companies if payment/credit exceeds Rs.1 crore of such companies |
2.5 |
| Education Cess |
on Tax deducted Plus Surcharge |
3 |
Form 27EQ:
Collection Code |
Nature of Purchase |
Tax (%) |
| 6CA |
Alcoholic liquor for human consumption |
1 |
| 6CB |
Timber obtained under a forest lease |
2.5 |
| 6CC |
Timber obtained under any mode other than forest lease |
2.5 |
| 6CD |
Any other forest product not being timber or tendu leave |
2.5 |
| 6CE |
Scrap |
1 |
| 6CF |
Parking Lot |
2 |
| 6CG |
Toll plaza |
2 |
| 6CH |
Mining and quarrying |
2 |
| 6CI |
Tendu leaves |
5 |
Surcharge
(On Tax) |
Applicable for Foreign Companies if collections exceeds Rs.1 crore of such companies |
2.5 |
| Education Cess |
Applicable for Foreign Companies |
3 |
TDS rates for Financial Year 2011-12
Form 24Q:
| Male |
Female |
Senior Citizen |
Tax (%) |
| For Income Between 0 to 1,80,000 |
For Income Between 0 to 1,90,000 |
For Income Between 0 to 2,50,000 |
0 |
| For Income Between 1,80,001 to 5,00,000 |
For Income Between 1,90,001 to 5,00,000 |
For Income Between 2,50,001 to 5,00,000 |
10 |
| For Income Between 5,00,001 to 8,00,000 |
For Income Between 5,00,001 to 8,00,000 |
For Income Between 5,00,001 to 8,00,000 |
20 |
| For Income above 8,00,001 |
For Income above 8,00,001 |
For Income above 8,00,001 |
30 |
| |
|
|
| Surcharge |
|
0 |
| Education Cess |
|
3 |
| Note: Age of senior citizen is 60 and above years. New category of assessee “Very Senior Citizen”, aged above 80 years, is exempted till 5,00,000 of income. |
Form 26Q:
| Section |
Nature of Payment |
Status |
Tax (%) |
| |
|
|
|
| 193 |
Interest on Debentures & Securities |
|
10 |
| 194 |
Deemed Dividend |
|
10 |
| 194A |
Other Interest
> Aggregate sum exceeding Rs. 10,000 for Banking Co’s , etc.per person during the financial year.
> Aggregate sum exceeding Rs. 5,000 per person during the financial year |
|
10 |
| 194B |
Lottery/Crossword Puzzle > Rs.10,000 |
|
30 |
| 194BB |
Winnings from Horse Race > Rs. 5,000 |
|
30 |
| 194C |
Contracts to Transporter, who has provided a valid PAN |
|
0* |
| Contracts to Individuals/HUF |
|
1 |
| Contracts to others |
|
2 |
| 194D |
Insurance Commission > Rs.20,000 |
|
10 |
| 194EE |
Withdrawal from NSS > Rs.2,500 |
|
20 |
| 194F |
Repurchase of Units by MF/UTI |
|
20 |
| 194G |
Commission on Sale of Lottery Tickets > Rs.1,000 |
|
10 |
| 194H |
Commission or Brokerage > Rs.5,000 |
|
10 |
| 194I |
Rent > Rs.1,80,000 p. a.
Rent of Plant & Machinery |
|
2 |
| Rent of Land, Building, Furniture, etc |
|
10 |
| 194J |
Professional or Technical Fess > Rs.30,000 |
|
10 |
| 194LA |
Compensation on Compulsory Acquisition of immovable property >Rs.1,00,000 during the financial year |
|
10 |
| Surcharge |
|
0 |
| Education Cess |
|
0 |
| |
| * If there is no PAN details, then it is 20%. (or at actual, whichever is higher) |
Form 27Q:
Section |
Nature of Payment |
Status |
Tax (%) |
| |
|
|
|
| 194E |
Payment to nonresident sportsmen or sports association |
|
10 |
| 195(a) |
Income from foreign exchange assets payable to an Indian citizen |
|
20 |
| 195(b) |
Income by way of long-term capital gain referred to in sec. 115E |
|
10 |
| 195(c) |
Income by way of Short-term capital gains u/s. 111A |
|
15 |
| 195(d) |
Income from other long-term capital gains |
|
20 |
| 195(e) |
Income by way of interest payable by Government/Indian concern on money borrowed or debt incurred by Government or Indian concern in foreign currency |
|
20 |
| 195(f) |
Royalty payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern after March 31, 1976, where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to section 115A(1A) to the Indian concern or in respect of computer software referred to in the second proviso to section 115(1A), to a person resident in India - |
|
|
| 1.Where the agreement is made before June 1, 1997 |
|
30 |
| 2.Where the agreement is made after May 31, 1997 but before June 1, 2005 |
|
20 |
| 3.Where the agreement is made on or after June 1, 2005 |
|
10 |
| 195(g) |
Royalty (not being royalty of the nature referred to in (e) sub para) payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with that policy |
|
|
| 1.Where the agreement is made after March 31, 1961 but before April 1, 1976 |
COMPANY |
50 |
| OTHERS |
30 |
| 2.Where the agreement is made after March 31, 1976 but before June 1, 1997 |
|
30 |
| 3.Where the agreement is made after May 31, 1997 but before June 1, 1997 |
|
20 |
| 4.Where the agreement is made on or after June 1, 2005 |
|
10 |
| 195(h) |
Fee for technical services payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with the policy - |
|
|
| 1.Where the agreement is made after February 29, 1964 but before April 1, 1976 |
COMPANY |
50 |
| OTHERS |
30 |
| 2.Where the agreement is made after March 31, 1976 but before June 1, 1997 |
|
30 |
| 3.Where the agreement is made after May 31, 1997 but before June 1, 2005 |
|
20 |
| 4.Where the agreement is made on or after June 1, 2005 |
|
10 |
| 195(i) |
Any other income |
COMPANY |
40 |
| OTHERS |
30 |
| 196A |
Income in respect of Units of Non-residents |
|
20 |
| 196B |
Income and Long-term Capital gain from units of an Off shore fund |
|
10 |
| 196C |
Income and Long-term Capital Gain from Foreign Currency Bonds or shares of indian companies |
|
10 |
| 196D |
Income of Foreign Institutional Investors for Securities |
|
20 |
| Surcharge ( On Tax) |
Applicable for Foreign Companies if payment/credit exceeds Rs.1 crore of such companies |
2.5 |
| Education Cess |
on Tax deducted Plus Surcharge |
3 |
Form 27EQ:
Collection Code |
Nature of Purchase |
Tax (%) |
| 6CA |
Alcoholic liquor for human consumption |
1 |
| 6CB |
Timber obtained under a forest lease |
2.5 |
| 6CC |
Timber obtained under any mode other than forest lease |
2.5 |
| 6CD |
Any other forest product not being timber or tendu leave |
2.5 |
| 6CE |
Scrap |
1 |
| 6CF |
Parking Lot |
2 |
| 6CG |
Toll plaza |
2 |
| 6CH |
Mining and quarrying |
2 |
| 6CI |
Tendu leaves |
5 |
Surcharge
(On Tax) |
Applicable for Foreign Companies if collections exceeds Rs.1 crore of such companies |
2.5 |
| Education Cess |
Applicable for Foreign Companies |
3 |
TDS rates for Financial Year 2009-10 (After 01st October 2009)
Form 24Q:
| Male |
Female |
Senior Citizen |
Tax (%) |
| For Income Between 0 to 1,60,000 |
For Income Between 0 to 1,90,000 |
For Income Between 0 to 2,40,000 |
0 |
| For Income Between 1,60,001 to 3,00,000 |
For Income Between 1,90,001 to 3,00,000 |
For Income Between 2,40,001 to 3,00,000 |
10 |
| For Income Between 3,00,001 to 5,00,000 |
For Income Between 3,00,001 to 5,00,000 |
For Income Between 3,00,001 to 5,00,000 |
20 |
| For Income above 5,00,001 |
For Income above 5,00,001 |
For Income above 5,00,001 |
30 |
| |
|
|
| Surcharge |
|
0 |
| Education Cess |
|
3 |
Form 26Q:
| Section |
Nature of Payment |
Status |
Tax (%) |
| |
|
|
|
| 193 |
Interest on Debentures & Securities |
|
10 |
| 194 |
Deemed Dividend |
|
10 |
| 194A |
Other Interest
> Aggregate sum exceeding Rs. 10,000 for Banking Co’s , etc.per person during the financial year.
> Aggregate sum exceeding Rs. 5,000 per person during the financial year |
|
10 |
| 194B |
Lottery/Crossword Puzzle > Rs.5,000 |
|
30 |
| 194BB |
Winnings from Horse Race > Rs. 2,500 |
|
30 |
| 194C |
Contracts to Transporter, who has provided a valid PAN |
|
0* |
| Contracts to Individuals/HUF |
|
1 |
| Contracts to others |
|
2 |
| 194D |
Insurance Commission > Rs.5,000 |
|
10 |
| 194EE |
Withdrawal from NSS > Rs.2,500 |
|
20 |
| 194F |
Repurchase of Units by MF/UTI |
|
20 |
| 194G |
Commission on Sale of Lottery Tickets > Rs.1,000 |
|
10 |
| 194H |
Commission or Brokerage > Rs.2,500 |
|
10 |
| 194I |
Rent > Rs.1,20,000 p. a.
Rent of Plant & Machinery |
|
2 |
| Rent of Land, Building, Furniture, etc |
|
10 |
| 194J |
Professional or Technical Fess > Rs.20,000 |
|
10 |
| 194LA |
Compensation on Compulsory Acquisition of immovable property >Rs.1,00,000 during the financial year |
|
10 |
| Surcharge |
|
0 |
| Education Cess |
|
0 |
| |
| * If there is no PAN details, then @ 1% or @2%. From 1st April 2010 it is 20%. |
Form 27Q:
Section |
Nature of Payment |
Status |
Tax (%) |
| |
|
|
|
| 194E |
Payment to nonresident sportsmen or sports association |
|
10 |
| 195(a) |
Income from foreign exchange assets payable to an Indian citizen |
|
20 |
| 195(b) |
Income by way of long-term capital gain referred to in sec. 115E |
|
10 |
| 195(c) |
Income by way of Short-term capital gains u/s. 111A |
|
15 |
| 195(d) |
Income from other long-term capital gains |
|
20 |
| 195(e) |
Income by way of interest payable by Government/Indian concern on money borrowed or debt incurred by Government or Indian concern in foreign currency |
|
20 |
| 195(f) |
Royalty payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern after March 31, 1976, where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to section 115A(1A) to the Indian concern or in respect of computer software referred to in the second proviso to section 115(1A), to a person resident in India - |
|
|
| 1.Where the agreement is made before June 1, 1997 |
|
30 |
| 2.Where the agreement is made after May 31, 1997 but before June 1, 2005 |
|
20 |
| 3.Where the agreement is made on or after June 1, 2005 |
|
10 |
| 195(g) |
Royalty (not being royalty of the nature referred to in (e) sub para) payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with that policy |
|
|
| 1.Where the agreement is made after March 31, 1961 but before April 1, 1976 |
COMPANY |
50 |
| OTHERS |
30 |
| 2.Where the agreement is made after March 31, 1976 but before June 1, 1997 |
|
30 |
| 3.Where the agreement is made after May 31, 1997 but before June 1, 1997 |
|
20 |
| 4.Where the agreement is made on or after June 1, 2005 |
|
10 |
| 195(h) |
Fee for technical services payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with the policy - |
|
|
| 1.Where the agreement is made after February 29, 1964 but before April 1, 1976 |
COMPANY |
50 |
| OTHERS |
30 |
| 2.Where the agreement is made after March 31, 1976 but before June 1, 1997 |
|
30 |
| 3.Where the agreement is made after May 31, 1997 but before June 1, 2005 |
|
20 |
| 4.Where the agreement is made on or after June 1, 2005 |
|
10 |
| 195(i) |
Any other income |
COMPANY |
40 |
| OTHERS |
30 |
| 196A |
Income in respect of Units of Non-residents |
|
20 |
| 196B |
Income and Long-term Capital gain from units of an Off shore fund |
|
10 |
| 196C |
Income and Long-term Capital Gain from Foreign Currency Bonds or shares of indian companies |
|
10 |
| 196D |
Income of Foreign Institutional Investors for Securities |
|
20 |
| Surcharge ( On Tax) |
Applicable for Foreign Companies if payment/credit exceeds Rs.1 crore of such companies |
2.5 |
| Education Cess |
on Tax deducted Plus Surcharge |
3 |
Form 27EQ:
Collection Code |
Nature of Purchase |
Tax (%) |
| 6CA |
Alcoholic liquor for human consumption |
1 |
| 6CB |
Timber obtained under a forest lease |
2.5 |
| 6CC |
Timber obtained under any mode other than forest lease |
2.5 |
| 6CD |
Any other forest product not being timber or tendu leave |
2.5 |
| 6CE |
Scrap |
1 |
| 6CF |
Parking Lot |
2 |
| 6CG |
Toll plaza |
2 |
| 6CH |
Mining and quarrying |
2 |
| 6CI |
Tendu leaves |
5 |
Surcharge
(On Tax) |
Applicable for Foreign Companies if collections exceeds Rs.1 crore of such companies |
2.5 |
| Education Cess |
Applicable for Foreign Companies |
3 |
TDS rates for Financial Year 2009-10 (From 01st April 2009 to 30th September 2009)
Form 26Q:
| Section |
Nature of Payment |
Status |
Tax (%) |
| |
|
|
|
| 193 |
Interest on Debentures & Securities |
COMPANY |
20 |
| OTHERS |
10 |
| 194A |
Other Interest
- > Rs. 10,000 for Banking Co’s , etc.
- > Rs. 5,000
|
COMPANY |
20 |
| OTHERS |
10 |
| 194B |
Lottery/Crossword Puzzle > Rs.5,000 |
|
30 |
| 194BB |
Winnings from Horse Race > Rs. 2,500 |
|
30 |
| 194C(1) |
Payment to a contractor (in the case of advertising contracts) |
|
1 |
| 194C(2) |
Payment to a contractor (other than an advertising contracts) |
|
2 |
| 194C(3) |
Payment to a sub-contractor |
|
1 |
| 194D |
Insurance Commission > Rs.5,000 |
COMPANY |
20 |
| OTHERS |
10 |
| 194EE |
Withdrawal from NSS > Rs.2,500 |
|
20 |
| 194F |
Repurchase of Units by MF/UTI |
|
20 |
| 194G |
Commission on Sale of Lottery Tickets > Rs.1,000 |
|
10 |
| 194H |
Commission or Brokerage > Rs.2,500 |
|
10 |
| 194I |
Rent > Rs.1,20,000 p. a.
Rent of Plant & Machinery |
|
10 |
| Rent of Land, Building, Furniture, etc |
INDIVIDUAL /HUF |
15 |
| OTHERS |
20 |
| 194J |
Professional or Technical Fess > Rs.20,000 |
|
10 |
| 194LA |
Compensation on Compulsory Acquisition of immovable property >Rs.1,00,000 during the financial year |
|
10 |
| Surcharge ( On Tax) |
Applicable for Companies/Firm. Also, Individual/HUF, if the total income exceeds or is likely to exceed Rs.10,00,000 |
10 |
| Education Cess |
on Tax deducted Plus Surcharge |
3 |
Form 27Q:
Section |
Nature of Payment |
Status |
Tax (%) |
| |
|
|
|
| 194E |
Payment to nonresident sportsmen or sports association |
|
10 |
| 195(a) |
Income from foreign exchange assets payable to an Indian citizen |
|
20 |
| 195(b) |
Income by way of long-term capital gains |
|
10 |
| 195(c) |
Income from other long-term capital gains |
|
20 |
| 195(d) |
Income by way of interest payable by Government / Indian concern on money borrowed or debt incurred by Government or Indian concern in foreigh currency |
|
20 |
| 195(e) |
Royalty payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern after March 31, 1976, where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to section 115A(1A) to the Indian concern or in respect of computer software referred to in the second proviso to section 115(1A), to a person resident in India - |
|
|
| 1.Where the agreement is made before June 1, 1997 |
COMPANY |
30 |
| OTHERS |
30 |
| 2.Where the agreement is made after May 31, 1997 but before June 1, 2005 |
COMPANY |
20 |
| OTHERS |
30 |
| 3.Where the agreement is made on or after June 1, 2005 |
COMPANY |
10 |
| OTHERS |
30 |
| 195(f) |
Royalty (not being royalty of the nature referred to in (e) sub para) payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with that policy |
|
|
| 1.Where the agreement is made after March 31, 1961 but before April 1, 1976 |
COMPANY |
50 |
| OTHERS |
30 |
| 2.Where the agreement is made after March 31, 1976 but before June 1, 1997 |
COMPANY |
30 |
| OTHERS |
30 |
| 3.Where the agreement is made after May 31, 1997 but before June 1, 1997 |
COMPANY |
20 |
| OTHERS |
30 |
| 4.Where the agreement is made on or after June 1, 2005 |
COMPANY |
10 |
| OTHERS |
30 |
| 195(g) |
Fee for technical services payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with the policy - |
|
|
| 1.Where the agreement is made after February 29, 1964 but before April 1, 1976 |
COMPANY |
50 |
| OTHERS |
30 |
| 2.Where the agreement is made after March 31, 1976 but before June 1, 1997 |
COMPANY |
30 |
| OTHERS |
30 |
| 3.Where the agreement is made after May 31, 1997 but before June 1, 2005 |
COMPANY |
20 |
| OTHERS |
30 |
| 4.Where the agreement is made on or after June 1, 2005 |
COMPANY |
10 |
| OTHERS |
30 |
| 196A |
Income in respect of Units of Non-residents |
|
20 |
| 196B |
Income and Long-term Capital gain from units of an Off shore fund |
COMPANY |
10 |
| OTHERS |
10 |
| 196C |
Income and Long-term Capital Gain from Foreign Currency Bonds or shares of indian companies |
COMPANY |
10 |
| OTHERS |
10 |
| 196D |
Income of Foreign Institutional Investors for Securities |
COMPANY |
20 |
| OTHERS |
20 |
| Surcharge ( On Tax) |
Applicable for Companies/Firm. Also, Individual/HUF, if the total income exceeds or is likely to exceed Rs.10,00,000 |
10 |
| Education Cess |
on Tax deducted Plus Surcharge |
3 |
Form 27EQ:
Collection Code |
Nature of Purchase |
Tax (%) |
| 6CA |
Alcoholic liquor for human consumption |
1 |
| 6CB |
Timber obtained under a forest lease |
2.5 |
| 6CC |
Timber obtained under any mode other than forest lease |
2.5 |
| 6CD |
Any other forest product not being timber or tendu leave |
2.5 |
| 6CE |
Scrap |
1 |
| 6CF |
Parking Lot |
2 |
| 6CG |
Toll plaza |
2 |
| 6CH |
Mining and quarrying |
2 |
| 6CI |
Tendu leaves |
5 |
Surcharge
( On Tax) |
Applicable for Companies/Firm. Also, Individual/HUF, if the total income exceeds or is likely to exceed Rs.10,00,000 |
10 |
| For a Non-Domestic Company |
2.5 |
| Education Cess |
on Tax Collected Plus Surcharge |
3 |
|
|
|
|
|
|
