| Section | Nature of Payments | Threshold (Rs.) | HUF & Individual (%) | Others (%) |
| 194A | Interset from Banks | 10,000 | 10 | 10 |
| 194A | Other Interst | 5,000 | 10 | 10 |
| 194B | Winning from Lotteries | 10,000 | 30 | 30 |
| 194BB | Horse Race | 5,000 | 30 | 30 |
| 194C | payment to contractors/Sub contractors/ Advertisement | 30,000 (Rs.75,000 in a year) | 1 | 2 |
| 194D | Insurance commission | 20,000 | 10 | 10 |
| 194H | Commission / Brokerage | 5,000 | 10 | 10 |
| 194I | Rent on Property | 180,000 | 10 | 10 |
| 194I | Rent on Plant & Machinery | 180,000 | 2 | 20 |
| 194J | Professional Fee | 30,000 | 10 | 10 |
| Note: If the deductee has not provided his PAN, then TDS to be dedcuted at 20% or the abovementioned rate whichever is higher | ||||
Monday, November 29, 2010
TDS Rate Chart
