TMI BlogRate of Tax Deduction at Source (TDS Chart) with Threshold limit for the Financial Year 2014-15X X X X Extracts X X X X X X X X Extracts X X X X ..... re. 2% Surcharge on TDS if the recipient is a foreign company and amount exceeds ₹ 1 Crore to ₹ 10 Crore. In case of more than ₹ 10 crore, 5% surcharge is applicable. 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 up to 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ₹ 75,000 in aggregate during the Financial Year No TDS on GTA if PAN number of the GTA is available 194D Insurance Commission 10% ₹ 20,000 194DA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 194J Any remuneration, Fees or Commission to a director w.e.f. 1.7.2012 10% - 194LA Compensation to a resident on acquisition of certain immovable property 10% ₹ 2,00,000 [Rs. 1,00,000 up to 30.6.2012] 194LB Interest payable to non-resident by an infrastructure debt fund [Rate+ SC+EC+SHEC] 5% - 194LBA Certain Income by a business trust to its unit holders - Resident 10% - 194LBA Certain Income by a busine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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