Sandeep Ahuja & Co.

Established in the year 1986, we are a leading chartered accountancy firm based in Delhi & NCR rendering comprehensive professional services which include statutory audit, internal audit, direct tax, transfer pricing, GST, bank audit, propriety audit, cost accounting, internal financial controls and risk advisory.

Friday, May 4, 2012

TDS Rates for Financial Year 2012-13


S. No.
Section of Act
Nature of Payment in brief
Cut Off Amount
Rate %



        

HUF/IND
Others
1
192
Salaries
Salary income must be more than exemption limit after deductions.
Average
Rate

2
193
Interest on debentures
5000
10
10
3
194
Deemed dividend
-
10
10
4
194A
Interest other than interest on securities (by Bank)
10000
10
10
4A
194A
Interest other than interest on securities (by others)
5000
10
10
5
194B
Lottery/Cross Word Puzzle
10000
30
30
6
194BB
Winnings from Horse Race
5000
30
30
7
194C(1)
Contracts
30000
1
2
8
194C(2)
Sub-contracts/Advertisements
30000
1
2
9
194D
Insurance Commission
20000
10
10
10
194EE
Payments out of deposits under NSS
2500
20
-
11
194F
Repurchase of units by MF/UTI
1000
20
20
12
194G
Commission on sale of lottery tickets
1000
10
10
13
194H
Commission or Brokerage
5000
10
10
14
194I
Rent (Land & Building)
180000
10
10


Rent (P & M, Equipment, Furniture & Fittings)
180000
2
2
15
194J
Professional/Technical charges/Royalty and Non-compete fees
30000
10
10
16
194J(1) (ba) 
Any remuneration or commission paid to director of the company (w.e.f. 01/07/2012)
On any amount paid as
remuneration/comm.
10
10
17
194LA
Compensation on acquisition of immovable property
200000
10
10
18
194LLA
Payment on transfer of certain immovable property other than agricultural land (w.e.f. 01/10/2012)
(a) INR 50 lakhs in case such property is situated in a specified urban agglomeration; or
(b) INR 20 lakhs in case such property is situated in any other area (w.e.f. 01/10/12)
1
1

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