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Tax Deducted at Source (TDS) chart for the Financial Year 2012-13

 

 

 

Section

Nature of Payment

Thresh hold limit

Payment made to

w.e.f. 1.4.2012

Company, firm, co-opv society, Local authority, AOP, BOI

HUF, Individual

193

Interest payable on 

(a) any debenture or other security of any local authority or govt. corporation

5000

10

10

(b) any debenture listed in stock exchange

5000

10

10

(c) any security of the central or state government

5000

10

10

194A

Bank interest

10000

10

10

194A

Other interest

5000

10

10

194B

Winning from lotteries and cross word puzzles

10000

30

30

194BB

Winning from Horse races

5000

30

30

194C

Payment to contractors

30000 (75000 in a year)

2

1

194C

Payment to sub-contractors

30000 (75000 in a year)

2

1

194C

Payment to transporter

If PAN is provided

Nil

Nil

194D

Insurance commission

20000

10

10

194EE

Payment out of deposit under NSS

2500

-

20

194F

Payment on repurchase of Units of UTI/ MF

1000

20

20

194G

Commission, remuneration or reward on sale of lottery tickets

1000

10

10

194H

Commission/brokerage

5000

10

10

194I

Rent of property

180000

10

10

194I

Rent of Plant and Machinery

180000

2

2

194J

Professional fees, fees for technical services or royalty payment

30000

10

10

194J

sums referred under 28(va)

30000

10

10

194J(1)(ba) 

Any remuneration or commission paid to director of the company (Effective from 1 July 2012)
 

Nil

10

10

194LA

Compensation, consideration or enhanced compensation, consideration on account of compulsory acquisition of any immovable property (other than agricultural land) on or after 1.10.2004)

200000

10

10

Any other income

20

20

 

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