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TDS RATES FOR THE A.Y. 2012-13 (IN %)

Section Nature of Payment Paid/Credited to
Threshold
Limit
An Individual,
HUF, BOI, AOP
Payments
Firm A Co-op.
Soc., Local
Authority
Domestic
Company
Foreign Company
Payments
(in Rs.) < 1 crore > 1
crore
192 Salary * Normal Rate +
3% cess
N.A. N.A. N.A. N.A. N.A.
* after considering deduction u/Ch VIAMale: Rs. 1,80,000;Female: Rs.1,90,000; Senior citizen: Rs. 2,50,000; uper Sr. Citizen Rs. 5,00,000/-
193 Interest on Securities to any
resident
(i) Interest on Debentures or
securities (Listed)

2,500

10%

0%

0%

0%

N.A.

N.A.

(ii) Interest on 8% Savings
(Taxable) Bonds, 2003
10,000 10% 10% 10% 10% N.A. N.A.
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(Taxable) Bonds, 2003

(iii) Any Other Interest on securities
(Unlisted)
Any Amount 10% 10% 10% 10% N.A. N.A.
194 Dividend other than dividend
covered by Section 115-O to
Resident
2,500 10% 10% 10% 10%
N.A. N.A.
194A
Interest other than interest on
securities
Where the payer is-
(i) Banking company
(ii) Co-operative Society engaged in
banking
(iii) Post office under a deposit
scheme
framed by Central Government
(iv) Others


10,000

5,000
10%
10%
10%
10%
10%
10%
10%
10%
N.A.
10%
N.A.
10%
194B Winning from Lotteries 10,000 30% 30% 30% 30% 30.90% 31.518%
194BB Winnings from Horse Races 5,000 30% 30% 30% 30% 30.90% 31.518%
194C Payment to Resident Contractors All
Contracts other than Transport
Contract)
30,000**
per payment/
credit
1% 2% 2% 2% N.A. N.A.

Transport Contract $

Nil Nil Nil Nil Nil Nil
** The payments in a year in aggregate excess of Rs. 75,000 in a year also attract TDS at above rates.
$ The Nil rates are applicable only if the PAN details are obtained from the Transport Contractors.
194D Insurance Commission to Resident 20,000 10% 10% 10% 10% N.A. N.A.
194E Non-Resident sportsman/ sports
association/s Resident Non-
Resident
Any Amount 10.00%
10.30%
N.A.
10.30%
N.A.
10.30%
N.A.
N.A.
N.A.
10.30%
N.A.
10.506%
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194EE Deposits under NSS and if the
payment is to Resident
Non-Resident
2,500 20%
20.60%
N.A.
N.A.
N.A.
N.A.
N.A.
N.A.
N.A.
20.60%
N.A.
21.012%
194F Repurchase of units of MF/UTI
Resident
Non-Resident (Indl.)
Any Amount
20%
20.60%

20%
N.A.

20%
N.A.

20%
N.A.

N.A.
20.60%

N.A.
21.012%
94G Commission on sale of lottery
tickets to
Resident
Non-Resident (Indl.)
1,000
10%
10.30%

10%
10.30%

10%
10.30%

10%
10.30%

N.A.
10.30%

N.A.
10.506%
194H Commission or brokerage Brokerage
to resident
5,000 10% 10% 10% 10% N.A. N.A.
194-I Rent to Resident for
(a) machinery/plant/ equipments
(b) For Land/Building
1,80,000
2%
10%

2%
10%

2%
10%

2%
10%

N.A.
N.A.

N.A.
N.A.
194J Fees for Professional/Technical
services to Resident
30,000 10% 10% 10% 10% N.A. N.A.
194LA Compensation to Resident for
compulsory acquisition of immovable
property
100,000 10% 10% 10% 10% N.A. N.A.
194LB Payment for interest by
Infrastructure Debt Fund (w.e.f.
01.06.2011)
N.A. N.A. N.A. N.A. 5.15% 5.253%
196B Income from units
(including long-term capital gain on
transfer of such units) to an
offshore fund Non-Resident
N.A. N.A. N.A. N.A. 10.30% 10.506%
196C Income from foreign currency bonds
or GDR of Indian company
N.A. N.A. N.A. N.A. 10.30% 10.506%
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196D Income of FII from Securities not
being dividend, long-term and
short-term capital gain
N.A. N.A. N.A. N.A. 20.60% 21.012%
TCS RATES FOR THE A.Y. 2011-12 (IN %)
Section Nature of Payment Paid/Credited to
Threshold
Limit
(in Rs.)
An Individual,
HUF, BOI, AOP
Payments
Firm A Co-op. Soc.,
Local
Authority
Domestic
Company
Foreign Company
Payments

< 1 crore > 1 crore
206C Scrap Any Amount 1% 1% 1% 1% 1.03% 1.0506%
206C Tendu leaves Any Amount 5% 5% 5% 5% 5.15% 5.253%
206C Timber & Other Forest Produce obtained
under forest lease
Any Amount 2.5% 2.5% 2.5% 2.5% 2.575% 2.6265%
206C Alcoholic liquor for human consumption Any Amount 1% 1% 1% 1% 1.03% 1.0506%
206C Receipts for arrangement Lease, Licence
plaza, mining and other such agreements for
quarrying parking lot, toll plaza, mining and
quarrying
Any Amount 2% 2% 2% 2% 2.06% 2.1012%