Top CA Firms

Online Platform for CA Firms and Service Buyers

Sponsored Link       MatrimonyZ.com       InternalAuditExpert.in       TopFinanceProfessionals.com
Help:
TDS Rate Chart for A Y 2014-15 PDF Print E-mail
White Paper - White Paper
Submitted by Kaushalya Kumari   
Tags:

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 of Insurance 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. 01.07.2012
Any remuneration / fees / commission to a director of a company, other than those on which tax is deductible under section 192.

-

10%

10%

194 LA

Compensation on acquisition of certain immovable property

Rs. 2,00,000/-

10%

10%

194 IA

Compensation on transfer 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

Tags:
 

Comments  

 
0 #1 Srishti gulati 2014-01-08 11:19
Can anyone tell me TDS concept on loans??
Quote
 

Add comment


Security code
Refresh

Sponsored Link
Loading

You are here:
Sponsored Link
Sponsored Link
Sponsored Link
supplement natural best anti age cream 2014 what is lifecell anti aging cream phytoceramides for skin what is the best cream for anti aging phytoceramides with lipowheat side effects