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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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