TDS Rates Chart for A Y 2013-14

Section No.

For Payment of

Criterion
Total Payment During the Year

Payment to

Individual or HUF

Others

193

Interest on Debentures

From 01.04.2012 to 30.06.2012
More than Rs. 2500/-

From 01.07.2012
More than Rs. 5000/-

10%

10%

194

Deemed Dividend

-

10%

10%

194 A

Interest by banks or others

More than Rs. 10000/-

10%

10%

194 B

Winnings from Lotteries / Puzzle / Game

More than Rs. 10000/-

30%

30%

194 BB

Winnings from Horse Race

More than Rs. 5000/-

30%

30%

194 C (1)

Payment to Contractors

More than Rs. 30000/-

1%

2%

194 C (2)

Payment to Sub-Contractors / for Advertisements

More than Rs. 30000/-

1%

2%

194 D

Payment of Insurance Commission

More than Rs. 20000/-

10%

10%

194 EE

Out of deposits under NSS

More than Rs. 2500/-

20%

NA

194 F

Repurchase of units by Mutual Funds / UTI

More than Rs. 1000/-

20%

20%

194 G

Commission ons Sale of Lottery tickets

More than Rs. 1000/-

10%

10%

194 H

Commission or Brokerage

More than Rs. 5000/-

10%

10%

194 I

Rent of Land, Building or Furniture

More than Rs. 180000/-

10%

10%

194 I

Rent of Plant & Machinery

More than Rs. 180000/-

2%

2%

194 J