Home > Categories, Direct Tax > TDS rates for Individual & HUF assessees for F.Y.2008-09

TDS rates for Individual & HUF assessees for F.Y.2008-09

Particulars                  
Section Nature of Payment Criteria for Deduction If recipient is an Ind. Or HUF & payment does not exceed Rs.10,00,000   If recipient is an Ind. Or HUF & payment does exceed Rs.10,00,000
      IT SC EC Total   IT SC EC Total
194A Interest Payment in excess of Rs.5,000 p.a & Rs. 10,000 p.a. if paid by Banking Company, Co-operative Society & Post Office 10.00 0.00 0.30 10.30   10.00 1.00 0.33 11.33
194C Contractors & CF Agents (incase of Advertising Contracts) & Payment to Sub-Contrctor Payment in excess of Rs.20,000/- per contract or Rs.50,000 p.a 1.00 0.00 0.30 1.30   1.00 0.10 0.03 1.13
194C Contractors & CF Agents (Others) Payment in excess of Rs.20,000/- per contract or Rs.50,000 p.a 2.00 0.00 0.06 2.06   2.00 0.20 0.07 2.27
194C Transport Sub-Contrctor* Payment in excess of Rs.20,000/- per contract or Rs.50,000 p.a 1.00 0.00 0.03 1.03   1.00 0.10 0.03 1.13
194C Transport Contractors Payment in excess of Rs.20,000/- per contract or Rs.50,000 p.a 2.00 0.00 0.06 2.06   2.00 0.20 0.07 2.27
194H Commission or Brokerage Payment in excess of Rs.2,500 p.a 10.00 0.00 0.30 10.30   10.00 1.00 0.33 11.33
194I Rent Payment in excess of Rs.1,20,000 p.a 15.00 0.00 0.45 15.45   15.00 1.50 0.45 16.95
194I Rent of Plant & Machinery Payment in excess of Rs.1,20,000 p.a 10.00 0.00 0.30 10.30   10.00 1.00 0.33 11.33
194J Professional Charges Payment in excess of Rs.20,000 p.a 10.00 0.00 0.30 10.30   10.00 1.00 0.33 11.33
Advertisements
  1. No comments yet.
  1. No trackbacks yet.

Leave a Reply

Fill in your details below or click an icon to log in:

WordPress.com Logo

You are commenting using your WordPress.com account. Log Out / Change )

Twitter picture

You are commenting using your Twitter account. Log Out / Change )

Facebook photo

You are commenting using your Facebook account. Log Out / Change )

Google+ photo

You are commenting using your Google+ account. Log Out / Change )

Connecting to %s

%d bloggers like this: