TDS rate chart for financial year 2014-15
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|
Section
|
Type of payment
|
Threshold limit
|
TDS Rate
|
|
192
|
Payment of salary
|
As per slab
|
-
|
|
193
|
Interest on security
|
5000
|
10
|
|
194
|
Dividend –deemed div u/s 222(e)
|
2500
|
10
|
|
194A
|
Interest other than interest on security
|
5000
|
10
|
|
194B
|
Winning from lottery/crossword etc
|
10000
|
30
|
|
194BB
|
Winning from horse races
|
5000
|
30
|
|
194C
|
Payment to contractor/sub contractor
|
Single contract -30000
Contracts during the year 75000
|
|
|
|
Payment to individual/HUF
|
1
|
|
|
|
Payment to any other person
|
2
|
|
|
194D
|
Insurance commission
|
20000
|
10
|
|
194EE
|
Payment in respect of deposit under NSC, 1987
|
2500
|
20
|
|
194F
|
Payment on account of repurchase of Mutual fund/Uti
|
|
20
|
|
194G
|
Commission on sale of lottery ticket
|
1000
|
10
|
|
194H
|
Commission/brokerage
|
5000
|
10
|
|
194I
|
Rent
|
180000
|
|
|
|
Rent of plant & Machinery
|
2
|
|
|
|
Rent of land/ building/furniture/fitting
|
10
|
|
|
194J
|
Professional fees, technical fees, royalty
|
30000
|
10
|
|
|
Remuneration to director
|
|
10
|
|
194LA
|
Payment to compensation on acquisition of certain immovable property
|
|
10
|
Category : Income Tax | Comments : 1 | Hits : 1113
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Comments
Krishna Chandra Santi
21-Feb-2015 , 03:28:23 am194E Payment to non-resident sportsman @ 20% 194IA transfer of immovable property(other than agricaltural land) @ 1% celing limit Rs 50,00,000.