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Rate of Tax Deduction at Source [TDS Chart] with Threshold limit for the Financial Year 2013-14 - Old - Rates of TDS and TCS - Income Tax

Extract

..... of payment is made to Resident or Domestic Company [Other than Salary] 3% EC and SHEC (2% + 1%) on TDS in case of Salary 3% EC and SHEC (2% + 1%) on TDS in case of payment is made to Non Resident 193 Interest on Specified Securities 10% ₹ 5,000 [Rs. 2,500 upto 30-6-2012] in case of Listed Debentures payable to resident individual or a Hindu undivided family, by a company in which public are substantially interested ₹ 10,000 in case of 8% Savings (Taxable) Bonds, 2003, ₹ 10,000 .....

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Rate of Tax Deduction at Source TDS Chart with Threshold limit for the Financial Year 2013-14 - Old - Rates of TDS and TCS - Income Tax

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..... es 30% ₹ 10,000 194BB Winning for horse race 30% ₹ 5,000 194C Payment to Individuals and HUF 1% ₹ 30,000 per single contract or ₹ 75,000 in aggregate during the Finance Year No TDS on GTA if PAN number of the GTA is available 194C Payment to other contractors 2% ₹ 30,000 per single contract or ₹ 75,000 in aggregate during the Finance Year No TDS on GTA if PAN number of the GTA is available 194D Insurance Commission 10% ₹ 20,000 194E Payment to a non-resi .....

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Rate of Tax Deduction at Source TDS Chart with Threshold limit for the Financial Year 2013-14 - Old - Rates of TDS and TCS - Income Tax

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..... an Indian specified company [Rate+SC+EC+SHEC] 5% [Interest payable on money borrowed between 1.7.2012 to 30.6.2015] 194LD Interest on Bonds / Government Securities payable to a foreign institution investor or a qualified foreign investor [Rate+SC+EC+SHEC] 5% [Interest payable after 31.5.2013 but before 1.6.2015] 1. Self Declaration - Tax (TDS) is not deductible under section 193, 194, 194A, 194EE or 194K if the recipient makes a declaration in Form 15G / 15H under the provisions of section 197A. .....

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Rate of Tax Deduction at Source TDS Chart with Threshold limit for the Financial Year 2013-14 - Old - Rates of TDS and TCS - Income Tax

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  1. Section 197A - No deduction to be made in certain cases
  2. Section 195 - Other sums
  3. Section 194LD - Income by way of interest on certain bonds and Government securities.
  4. Section 194LC - Income by way of interest from Indian company.
  5. Section 194LB - Income by way of interest from infrastructure debt fund
  6. Section 194LA - Payment of compensation on acquisition of certain immovable property
  7. Section 194J - Fees for professional or technical services
  8. Section 194IA - Payment on transfer of certain immovable property other than agricultural land
  9. Section 194I - Rent
  10. Section 194H - Commission or brokerage
  11. Section 194F - Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
  12. Section 194EE - Payments in respect of deposits under National Savings Scheme, etc.
  13. Section 194E - Payments to non-resident sportsmen or sports associations
  14. Section 194C - Payments to contractors and sub-contractors
  15. Section 194A - Interest other than Interest on securities
  16. Section 194 - Dividends
  17. Section 193 - Interest on securities
  18. Section 192 - Salary
  19. Section - 194K - Omitted
  20. Section - 194G - Commission, etc., on the sale of lottery tickets
  21. Section - 194D - Insurance commission
  22. Section - 194BB - Winnings from horse race
  23. Section - 194B - Winnings from lottery or crossword puzzle
  24. Form No. 15H - Declaration under section 197A(1C) of the Income-tax Act, 1961 to be made by an individual who is of the age of sixty years or more claiming certain receipts without deduction of tax.
  25. Form No. 15G - Declaration under section 197A(1) and section 197A(1A) of the Income-tax Act, 1961 to be made by an individual or a person (not being a company or firm claiming certain receipts without deduction of tax

 

 

 

 

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