RATES FOR DEDUCTION OF TAX AT SOURCE

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..... ax on estimated income from employment during the financial year, computed on the basis of the rates specified in Part 1 of the First Schedule 2. Payment in respect of — (a) works contract; (b) service contract; (c) broadcasting and telecasting; (d) supply of labour for carrying out any works, or (e) service contract; advertising; or (f) carriage of goods and passengers by any mode of transport ot .....

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..... services 10 per cent. 9. Payment for royalty or non-compete fee 10 per cent. 10. Payment of compensation on compulsory acquisition of immovable property other than agricultural land. 10 per cent. 11. Rent— (i) for the use of machinery or plant or equipment; (ii) for the use of any land or building (including factory building) or land appurtenant to a building (including factory building) or furnit .....

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