Rate of Tax Deduction at Source (TDS Chart) for the Financial Year 2009-10

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..... Rate 1. Surcharge: No Surcharge on TDS in case of payment is made to Resident or Domestic Company No Surcharge on TDS in case of payment is made to Non Resident other than Foreign Company 2.5% Surcharge on TDS if the recipient is a foreign company and amount exceeds ₹ 1 Crore. 2. Education Cess No EC or SHEC on TDS in case of payment .....

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..... Winning for horse race 30% 194C Payment to Advertising agency (Up to 30-09-2009) 1% 194C Payment to subcontractor (Up to 30-09-2009) 1% 194C Payment to other contractors (Up to 30-09-2009) 2% .....

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..... 10% 194I Rent on land, building or furniture (upto 30-09-2009) (in case of Individual and HUF) 15% 194I Rent on land, building or furniture (upto 30-09-2009) (in case of person other than Individual and HUF) 20% 194I Rent on plant, machi .....

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..... - Under Section 197 - A person can apply to AO and seek a certificate in Form 13 for no deduction of TDS or deduction of TDS at lower rates under sections192 , 193 , 194 , 194A , 194C , 194D , 194G , 194H [, 194-I , 194J , 194K , 194LA and 195 . =================================== - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Ma .....

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