TDS RATES & LIMITS CHART (AY 2013-14)

TDS RATES & LIMITS CHART (A.Y. 2013-14)

S.No	Sec	Nature of Payment in brief	Cut Off Amount		Rate %
			01.04.12	01.07.12	HUF/IND	Others
1	192	Salaries	Salary income must be more then exemption limit after deductions		Average Rate
2	193	Interest on debentures	2,500.00	5,000.00	10	10
3	194	Deemed dividend	-	-	10	10
4	194A	Interest other than Int. on securities (by Bank)	10,000.00	10,000.00	10	10
4A	194A	Interest other than Int. on securities (By others)	5,000.00	5,000.00	10	10
5	194B	Lottery / Cross Word Puzzle	10,000.00	10,000.00	30	30
6	194BB	Winnings from Horse Race	5,000.00	5,000.00	30	30
7	194C(1)	Contracts	30,000.00	30,000.00	1	2
8	194C(2)	Sub-contracts/ Advertisements	30,000.00	30,000.00	1	2
9	194D	Insurance Commission	20,000.00	20,000.00	10	10
10	194EE	Payments out of deposits under NSS	2,500.00	2,500.00	20	-
11	194F	Repurchase of units by MF/UTI	1,000.00	1,000.00	20	20
12	194G	Commission on sale of lottery tickets	1,000.00	1,000.00	10	10
13	194H	Commission or Brokerage	5,000.00	5,000.00	10	10
14	194I	Rent (Land & building)	180,000.00	180,000.00	10	10
		Rent (P & M , Equipment, furniture & fittings)	180,000.00	180,000.00	2	2
15	194J	Professional/Technical charges/Royalty & Non-compete fees	30,000.00	30,000.00	10	10
16	194J(1)(ba)	Any remuneration or commission paid to director of the company(Effective from 1 July 2012)	NA	NIL	10	10
17	194LA	Compensation on acquisition of immovable property	100,000.00	200,000.00	10	10
18	194LLA	Payment on transfer of certain immovable property other than agricultural land (Finance Minister has withdraw TDS on such transaction on 07/05/2012)	INR 50lacs in case such property is situated in a specified urban agglomeration; or		withdrawn by Finance Minister on 07/05/2012 no TDS on such transactions	withdrawn by Finance Minister no TDS on transfer of immovable property
			INR 20lacs in case such property is situated in any other area