Rates of TDS for major nature of payments for the Financial Year 2010-11
Particulars Rates from 1.4.10 to 31.03.2011
Section Nature of Payment Criteria for Deduction
(payment in excess of) upto
30th June 2010 Criteria for Deduction (payment in excess of) w.e.f. 1st July 2010 If the recipient is a Company, Co- operative Society, Firm If recipient is an Indivudual or HUF
194 A Interest from a Banking Company Rs.10,000/- p.a Rs.10,000/- p.a 10.00 10.00
194 A Interest other than from a Banking
Co. Rs.5,000/- p.a Rs.5,000/- p.a 10.00 10.00
194 C Contractors Rs.20,000/- per contract or
Rs.50,000/- p.a Rs.30,000/- per contract or Rs.75,000/- p.a 2.00* 1.00*
194 H Commission or Brokerage Rs.2500/- p.a Rs.5,000/- p.a 10.00 10.00
194 I Rent other than Plant, Mach.& Eqp. Rs.1,20,000/- p.a Rs.1,80,000/- p.a 10.00 10.00
194 I Rent of Plant , Machinery & Equipments Rs.1,20,000/- p.a Rs.1,80,000/- p.a 2.00 2.00
194 J Professional Charges Rs.20,000/- p.a Rs.30,000/- p.a 10.00 10.00
From India, Delhi
5Particulars Rates from 1.4.10 to 31.03.2011
Section Nature of Payment Criteria for Deduction
(payment in excess of) upto
30th June 2010 Criteria for Deduction (payment in excess of) w.e.f. 1st July 2010 If the recipient is a Company, Co- operative Society, Firm If recipient is an Indivudual or HUF
194 A Interest from a Banking Company Rs.10,000/- p.a Rs.10,000/- p.a 10.00 10.00
194 A Interest other than from a Banking
Co. Rs.5,000/- p.a Rs.5,000/- p.a 10.00 10.00
194 C Contractors Rs.20,000/- per contract or
Rs.50,000/- p.a Rs.30,000/- per contract or Rs.75,000/- p.a 2.00* 1.00*
194 H Commission or Brokerage Rs.2500/- p.a Rs.5,000/- p.a 10.00 10.00
194 I Rent other than Plant, Mach.& Eqp. Rs.1,20,000/- p.a Rs.1,80,000/- p.a 10.00 10.00
194 I Rent of Plant , Machinery & Equipments Rs.1,20,000/- p.a Rs.1,80,000/- p.a 2.00 2.00
194 J Professional Charges Rs.20,000/- p.a Rs.30,000/- p.a 10.00 10.00
From India, Delhi
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