RATES FOR DEDUCTION OF TAX AT SOURCE

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..... (3) 1. Income from employment The average rate of income-tax on estimated income from employment during the financial year, computed on the basis of the rates specified in Part 1 of the First Schedule 2. Payment in respect of — (a) works contract; (b) service contract; (c) broadcasting and telecasting; (d) supply of labour for carrying out any works, o .....

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..... y other deductee 10 per cent. 20 per cent. 7. Commission, brokerage, remuneration, or prize (by whatever name called) for rendering any services 10 per cent. 8. Fees for professional or technical services 10 per cent. 9. Payment for royalty or non-compete fee 10 per cent. 10. Payment of compensation on compul .....

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