9911796707
TMI BlogRate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2011-12X X X X Extracts X X X X X X X X Extracts X X X X ..... 192 Salary Normal Rate As per normal computation of income 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 amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the total nominal value of the 6 per cent Gold Bonds, 1977, or, as the case may be, the 7 per cent Gold Bonds, 1980 No TDS on certain specified securities - see section 193 193 Interest other Securities 10% 194 Dividend (Deemed) 10% ₹ 2,500 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 5,000 194C Payment to Individuals and HUF 1% ₹ 20,000 per single contract or ₹ 50,000 in aggregate during the Finance Year - upto 30.6.2010 ₹ 30,000 per single contract or ₹ 75,000 in aggregate during the Finance Year - w.e.f. 1.7.2010 No TDS on GTA if PAN number of the GTA is availa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommission on sale of lottery ticket 10% ₹ 1,000 194H Commission or Brokerage 10% ₹ 5,000 194I Rent on land, building or furniture 10% ₹ 1,80,000 194I Rent on plant, m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 . 2. In case PAN of the deductee is not available than TDS rate will be 20% =================================== - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
