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 Individual 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, Machinery & Equip. 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
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 Individual 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, Machinery & Equip. 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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