TMI BlogRate of Tax Deduction at Source [TDS Chart] with Threshold limit for the Financial Year 2013-14X X X X Extracts X X X X X X X X Extracts X X X X ..... DS if the recipient is a foreign company and amount exceeds ₹ 1 Crore. 2. Education Cess No EC or SHEC on TDS in case 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 in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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-resident foreign citizen sportsman / entertainer or non resident spo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [Rs. 1,00,000 upto 30.6.2012] 194LB Interest payable to non-resident by an infrastructure debt fund [Rate+SC+EC+SHEC] 5% 194LC Interest payable to a non-resident / foreign company by 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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