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Rate of Tax Deduction at Source (TDS Chart) with Threshold limit for the Financial Year 2014-15

Income Tax - Rates of TDS and TCS - 90A189 - Rates of TDS for the Financial Year 2014-2015 Section Particulars TDS Threshold Limit Surcharge and Education Cess 192 Salary Normal Slab Rate As per normal computation of income 1. Surcharge: No Surcharge on TDS in case of payment is made to Resident or Domestic Company. 10% Surcharge on TDS in case of payment is made to Non Resident other than Foreign Company exceeds ₹ 1 Crore. 2% Surcharge on TDS if the recipient is a foreign company and amou .....

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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 case of 6½ per cent Gold Bonds, 1977, or 7 per cent Gold Bonds, 1980, where the Bonds are held by an individual not being a non-resident, and the holder thereof makes a declaration in writing before the person responsible for paying the interest that the total nominal value of the 6½ per cent Gold Bonds, 1977, or, as th .....

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h post office under any scheme framed by the Central Government and notified by it in this behalf; and (d) ₹ 5,000/- in any other case 194B Winning from Lotteries 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 Financial 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 ₹ .....

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1,000 194H Commission or Brokerage 10% ₹ 5,000 194I Rent on land, building or furniture 10% ₹ 1,80,000 194I Rent on plant, machinery or equipment 2% ₹ 1,80,000 194IA Payment / credit of consideration to a resident transferor for transfer of immovable property (other than rural agricultural land) [w.e.f. 1.6.2013] 1% ₹ 50,00,000 194J Fees for Professional / Technical services / royalty 10% ₹ 30,000 for each services 194J Any remuneration, Fees or Commission to a dire .....

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