A. TDS Rate Chart for A Y 2014-15 on Payments other than Salary and Wages
|
Section
No. |
Nature of Payment
|
Threshold
Total Payment During the Year |
Payment to
| |
Individual
or HUF |
Others
| |||
193
| Interest on Debentures |
Rs. 5000/-
|
10%
|
10%
|
194
| Deemed Dividend |
-
|
10%
|
10%
|
194 A
| Interest by banks (Other than interest on securities) |
Rs. 10000/-
|
10%
|
10%
|
194 A
| Interest by Others (Other than interest on securities) |
Rs. 5000/-
|
10%
|
10%
|
194 B
| Winnings from Lotteries / Puzzle / Game |
Rs. 10000/-
|
30%
|
30%
|
194 BB
| Winnings from Horse Race |
Rs. 5000/-
|
30%
|
30%
|
194 C (1)
| Payment to Contractors |
Rs. 30000/-
|
1%
|
2%
|
194 C (2)
| Payment to Sub-Contractors / for Advertisements |
Rs. 30000/-
|
1%
|
2%
|
194 D
| Payment ofInsurance Commission |
Rs. 20000/-
|
10%
|
10%
|
194 EE
| Out of deposits under NSS |
Rs. 2500/-
|
20%
|
NA
|
194 G
| Commission on Sale of Lottery tickets |
Rs. 1000/-
|
10%
|
10%
|
194 H
| Commission or Brokerage |
Rs. 5000/-
|
10%
|
10%
|
194 I
| Rent of Land, Building or Furniture |
Rs. 180000/-
|
10%
|
10%
|
194 I
| Rent of Plant & Machinery |
Rs. 180000/-
|
2%
|
2%
|
194 J
| Professional /technical services, royalty |
Rs. 30000/-
|
10%
|
10%
|
194 J
(1) | Remuneration / commission to director of the company |
-
|
10%
|
10%
|
| 194 J (ba) | w.e.f. 01 .07.2012Anyremuneration / fees / commission to a director of a company, other than those on which tax is deductible under section 192. |
-
|
10%
|
10%
|
194 LA
| Compensation onacquisition of certain immovable property |
Rs. 2,00,000/-
|
10%
|
10%
|
194 IA
| Compensation ontransfer of certain immovable property other than agricultural land (w.e.f. 01 .06.2013) |
Consideration is
Rs. 50 lakh or more. |
1%
|
1%
|
194LD
| Interest on certain bonds & Govt. securities (w.e.f. 01 .06.2013) |
5%
|
5%
| |
B. The Tax Collection at Source Rates for the Financial Year 2013-14 is tabulated below:
Sl. No.
|
Nature of Goods
|
Rates in %
|
1
| Alcoholic liquor for human Consumption |
1
|
2
| Tendu leaves |
5
|
3
| Timber obtained under forest lease |
2.5
|
4
| Timber obtained by any mode other than a forest lease |
2.5
|
5
| Any other forest produce not being timber or tendu leaves |
2.5
|
6
| Scrap |
1
|
7
| Parking lot |
2
|
8
| Toll plaza |
2
|
9
| Mining & Quarrying |
2
|
10
| Minerals, being coal or lignite or iron ore |
1
|
11
| Bullion or jewellery (if the sale consideration is paid in cash exceeding INR 2 lakhs) |
1
|
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