Rates of TDS for Financial Year 2008-09 | Plz Visit http://www.etaxindia.

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Particulars Rates |
Section Nature of Criteria for If the recipient is a If the recipient is a If recipient is an Ind.
Payment Deduction Company, Co- Company, Cooperative Or HUF & payment
(payment in operative Society, Society, Firm & payment does not exceed
excess of) Firm & payment does exceeds Rs.1 Crore Rs.10,00,000
not exceed Rs.1 Cr.

IT EC SHE Total IT SC EC SHE Total IT EC SHE Total

(2%) Cess 10% (2%) Cess (2%) Cess
(1%) (1%) (1%)

194A Interest from a Rs. 10,000/- 20.00 0.40 0.20 20.60 20.00 2.00 0.440 0.220 22.660 10.00 0.20 0.10 10.30
Banking p.a
Company
194A Interest other Rs. 5,000/- p.a 20.00 0.40 0.20 20.60 20.00 2.00 0.440 0.220 22.660 10.00 0.20 0.10 10.30
than from a
Banking Co.
194C Contractors, Rs.20,000/- per 1.00 0.02 0.01 1.03 1.00 0.10 0.022 0.011 1.133 1.00 0.02 0.01 1.03
(Advertising contract or Rs.
Contracts) & 50,000/- p.a
payment to
sub-contrctor
194C Contractors & Rs.20,000/- per 2.00 0.04 0.02 2.06 2.00 0.20 0.044 0.022 2.266 2.00 0.04 0.02 2.06
CF Agents contract or Rs.
(Others) 50,000/- p.a

194H Commission or Rs. 2,500/- p.a 10.00 0.20 0.10 10.30 10.00 1.00 0.220 0.110 11.330 10.00 0.20 0.10 10.30
Brokerage
194I Rent other than Rs. 1,20,000/- 20.00 0.40 0.20 20.60 20.00 2.00 0.440 0.220 22.660 15.00 0.30 0.15 15.45
Plant, Mach.& p.a
Eqp.
194I Rent of Plant , Rs. 1,20,000/- 10.00 0.20 0.10 10.30 10.00 1.00 0.220 0.110 11.330 10.00 0.20 0.10 10.30
Machinery & p.a
Equipments
194J Professional Rs.20,000/-p.a 10.00 0.20 0.10 10.30 10.00 1.00 0.220 0.110 11.330 10.00 0.20 0.10 10.30
Charges

Notes: Due date of payments is as under:

(1) Actual Payment/Credit - Within one week from the last day of the month in which deduction is made.

(2) Credit/Provision on the last day up to which accounts are made - Within 2 Months from the end of the month in which deduction is ma
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|
If recipient is an Ind. Or HUF
& payment exceeds
Rs.10,00,000

IT SC EC SHE Total
10% (2%) Cess
(1%)

10.00 1.00 0.220 0.110 11.330

10.00 1.00 0.220 0.110 11.330

1.00 0.10 0.022 0.011 1.133

2.00 0.20 0.044 0.022 2.266

10.00 1.00 0.220 0.110 11.330

15.00 1.50 0.330 0.165 16.995

10.00 1.00 0.220 0.110 11.330

10.00 1.00 0.220 0.110 11.330

month in which deduction is made.