TDS/TCS Rates Chart for A.Y. 2014-15 or F.Y.

2013-14
A. TDS Rate Chart for A.Y. 2014-15 on Payments other than Salary and Wages Threshold
Section No.

Payment to Individual or HUF 10% 10% 10% 10% 30% 30% Others 10% 10% 10% 10% 30% 30%

Total Payment Nature of Payment

Interest on Debentures Deemed Dividend Interest by banks (Other than interest on securities) Interest by Others (Other than interest on securities) Winnings from Lotteries / Puzzle / Game Winnings from Horse Race

During the Year Rs. 5000/Rs. 10000/Rs. 5000/Rs. 10000/Rs. 5000/-

193 194 194 A 194 A 194 B 194 BB 194 C (1) 194 C (2) 194 D 194 EE 194 G 194 H 194 I 194 I 194 J 194 J (1)

Payment to Contractors Payment to Sub-Contractors / for Advertisements Payment of Insurance Commission Out of deposits under NSS Commission on Sale of Lottery tickets Commission or Brokerage Rent of Land, Building or Furniture Rent of Plant & Machinery Professional / technical services, royalty Remuneration / commission to director of the company

Rs. 30000/-

1%

2%

Rs. 30000/Rs. 20000/Rs. 2500/Rs. 1000/Rs. 5000/Rs. 180000/Rs. 180000/Rs. 30000/-

1% 10% 20% 10% 10% 10% 2% 10%

2% 10% NA 10% 10% 10% 2% 10%

10%

10%

194 J (ba)

w.e.f. 01 .07.2012, Any remuneration / fees / commission to a director of a company, other than those on which tax is deductible under section 192. Compensation on acquisition of certain immovable property Compensation on transfer of certain immovable property other than agricultural land (w.e.f. 01 .06.2013) Interest on certain bonds & Govt. securities (w.e.f. 01 .06.2013)

Rs. 2,00,000/Consideration is Rs. 50 lakh or more.

10% 10%

10% 10%

194 LA

194 IA 194LD

1% 5%

1% 5%

B. The Tax Collection at Source Rates for the Financial Year 2013-14 is tabulated below: Sl. No. 1 2 3 4 5 6 7 8 9 10 11 Nature of Goods
Alcoholic liquor for human Consumption Tendu leaves Timber obtained under forest lease Timber obtained by any mode other than a forest lease Any other forest produce not being timber or tendu leaves Scrap Parking lot Toll plaza Mining & Quarrying Minerals, being coal or lignite or iron ore Bullion or jewellery (if the sale consideration is paid in cash exceeding INR 2 lakhs)

Rates in % 1 5 2.5 2.5 2.5 1 2 2 2 1 1