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TDS/TCS Rates Chart for A.Y. 2014-15 or F.Y. 2013-14

A. TDS Rate Chart for A.Y. 2014-15 on Payments other than Salary and Wages

 Section
No.

Nature of Payment

Threshold
Total Payment
During the Year

Payment to

Individual
or HUF

Others

193

Interest on Debentures

Rs. 5000/-

10%

10%

194

Deemed Dividend

-

10%

10%

194 A

Interest by banks (Other than interest on securities)

Rs. 10000/-

10%

10%

194 A

Interest by Others (Other than interest on securities)

Rs. 5000/-

10%

10%

194 B

Winnings from Lotteries / Puzzle / Game

Rs. 10000/-

30%

30%

194 BB

Winnings from Horse Race

Rs. 5000/-

30%

30%

194 C (1)

Payment to Contractors

Rs. 30000/-

1%

2%

194 C (2)

Payment to Sub-Contractors / for Advertisements

Rs. 30000/-

1%

2%

194 D

Payment of Insurance Commission

Rs. 20000/-

10%

10%

194 EE

Out of deposits under NSS

Rs. 2500/-

20%

NA

194 G

Commission on Sale of Lottery tickets

Rs. 1000/-

10%

10%

194 H

Commission or Brokerage

Rs. 5000/-

10%

10%

194 I

Rent of Land, Building or Furniture

Rs. 180000/-

10%

10%

194 I

Rent of Plant & Machinery

Rs. 180000/-

2%

2%

194 J

Professional / technical services, royalty

Rs. 30000/-

10%

10%

194 J
(1)

Remuneration / commission to director of the company

-

10%

10%

194 J (ba) w.e.f. 01 .07.2012, Any remuneration / fees / commission to a director of a company, other than those on which tax is deductible under section 192.

-

10%

10%

194 LA

Compensation on acquisition of certain immovable property

Rs. 2,00,000/-

10%

10%

194 IA

Compensation on transfer of certain immovable property other than agricultural land (w.e.f. 01 .06.2013)

Consideration is
Rs. 50 lakh or
more.

1%

1%

194LD

Interest on certain bonds & Govt. securities (w.e.f. 01 .06.2013)  

5%

5%

 B. The Tax Collection at Source Rates for the Financial Year 2013-14 is tabulated below:

Sl. No.

Nature of Goods

Rates in %

1

Alcoholic liquor for human Consumption

1

2

Tendu leaves

5

3

Timber obtained under forest lease

2.5

4

Timber obtained by any mode other than a forest lease

2.5

5

Any other forest produce not being timber or tendu leaves

2.5

6

Scrap

1

7

Parking lot

2

8

Toll plaza

2

9

Mining & Quarrying

2

10

Minerals, being coal or lignite or iron ore

1

11

Bullion or jewellery (if the sale consideration is paid in cash  exceeding INR 2 lakhs)

1

Use TDSMAN software having Auto Tax Calculation feature to file your TDS / TCS returns.

To download the free trial of TDSMAN software, click here 

For more information, visit www.tdsman.com

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  • Rama Murthy says:

    Good

    August 6, 2013 at 11:52 am
    • Rajagopal says:

      What is the rate of TDS on local conveyance.

      December 27, 2013 at 10:05 am
  • sandip ghosh says:

    smart chart

    August 8, 2013 at 12:28 pm
  • Santhosh Mogaveera says:

    Good Job.
    Very useful information..Thanks

    August 10, 2013 at 1:19 pm
  • Kirti Dureja says:

    Meaningful Information.

    Thanks!!

    August 27, 2013 at 5:41 am
  • Khaja Anwar Mohiuddin says:

    Very helpful and knowledgeable

    August 28, 2013 at 7:09 am
    • BIJAYA BARIK says:

      I AGREE WITH YOU.

      September 23, 2013 at 6:30 pm
      • jitendra jha says:

        nice

        December 19, 2013 at 2:31 pm
  • Tejas says:

    Appreciate for needful

    August 31, 2013 at 11:18 am
  • varun says:

    please tell me exemption limit of the remuneration of director .

    and TDS applicable on director remuneration is 10% for which amount will be applicable .

    September 4, 2013 at 1:45 pm
    • TDSMAN says:

      Dear Sir,

      To the best of our knowledge the exemption limit is same as 194J.

      September 16, 2013 at 6:06 am
  • satyendra sharma says:

    TDS RATE ON ROYALTY &LIMIT

    September 12, 2013 at 6:10 pm
  • Gnaneswara Rao says:

    Thank you

    September 13, 2013 at 7:17 am
  • Sukanya says:

    Very Informative

    September 14, 2013 at 8:28 am
  • DAYA SHANKAR JHA says:

    meaningful lnformation.

    Thanks

    September 17, 2013 at 4:50 am
  • Anita says:

    Is TDS deducted for salaried individuals also??? (if salary is less than Rs.3000/month)

    September 17, 2013 at 4:58 pm
    • TDSMAN says:

      Dear Madam,

      Tax is deducted only when income of the employee falls under taxable bracket. Follow the link http://www.incometaxindia.gov.in to know more about deductions to be made.

      September 18, 2013 at 5:39 pm
  • paramjit singhn says:

    very good

    September 23, 2013 at 12:26 pm
  • umakant says:

    very nicely presented.

    September 26, 2013 at 5:12 pm
  • Arjun J Mulchandani says:

    Good chart

    October 4, 2013 at 3:54 pm
  • RATAN DAROGA says:

    excellent knowledge provider site

    October 12, 2013 at 12:05 pm
  • Raghubir Saini says:

    THANK FOR YOUR KIND INFORMATION

    October 14, 2013 at 11:10 am
  • Madhava Rao H K says:

    A good ready referencer of all the TDS rates for the year. Thanks

    October 15, 2013 at 2:14 pm
  • anant. Chaturvedi says:

    Very informative, thank you.

    October 24, 2013 at 9:32 am
  • BHARAT BHUSHAN says:

    MEANINGFUL INFORMATION,
    BUT IN SECTION 194C IT IS NOT MENTIONED THAT SINGLE TRANSACTION LIMIT IS Rs. 30000/- AND YEARLY THRESHOLD LIMIT IS Rs. 75000/-

    October 25, 2013 at 4:02 pm
    • BHARAT BHUSHAN says:

      THANKS

      October 25, 2013 at 4:04 pm
    • TDSMAN says:

      Dear Sir,

      It has been mentioned in the TRACES website.

      November 1, 2013 at 2:38 pm
  • bhavik katwala says:

    thanks it is very useful for me.

    October 26, 2013 at 2:33 pm
  • neelam says:

    Im assigned with a company for a contract of 216000 pa. They are saying that they will deduct TDS on pm salary which is 18000 thosand .then how much salary i should get after TDS deduction. as far as im thinking that being a women now i don’t come under taxable income coz im not crossing limit of 250000 pa. Plz tell me.

    November 2, 2013 at 7:59 am
  • BONDRE V.R says:

    THANKS

    November 8, 2013 at 2:55 pm
  • Prikshit Dhiman says:

    Good Chart

    November 14, 2013 at 3:24 pm
  • shambu says:

    thanks it is very useful to all…..

    November 24, 2013 at 12:10 pm
    • seetharaman says:

      is surcharge and cess applicable for TCS on scrap sales?

      November 25, 2013 at 3:35 pm
  • NEHA says:

    GOOD

    November 26, 2013 at 3:25 pm
  • bobby says:

    gud

    November 28, 2013 at 5:21 pm
  • Laxmi Swami says:

    Good

    December 16, 2013 at 4:28 pm
  • Vinayak says:

    Sir,
    Pls clarify the amove mentioned TDS limit is threshold limit or per transaction limit.

    Regards
    Vinayak

    December 17, 2013 at 1:48 pm
    • TDSMAN says:

      It is sum of total payments done during a financial year.

      January 2, 2014 at 5:53 pm
  • siva says:

    very useful chart.and its easily understand everyone.thank u very much.

    December 19, 2013 at 12:05 pm
  • Rajagopal says:

    Dea Sir,
    Can I know the tds on local conveyance without contract.

    December 27, 2013 at 10:13 am
  • Gayathri says:

    Thankyou for providing these information, it is most helpfull to all

    January 17, 2014 at 12:23 pm
  • VIJAY says:

    IF A COMPANY PAID INTEREST RS. TEN HOUSAND IN SEVEN YEARS.BUT TOTAL AMOUNT PAID ON END OF SEVENT YEAR. AT THE TIME OF PAYMENT COMPANY WANT TO DEDCUTED TDS . IT WRONG OR RIGHT

    January 24, 2014 at 11:46 am
  • sweta surani says:

    Good Imformation for CA

    January 24, 2014 at 6:29 pm
  • MUKESH says:

    Is TDS applicable on Software Hire Charges? If, yes, then what is the rate of TDS? Any Threshold limit? Under Which Section No.?

    January 31, 2014 at 5:08 pm
  • PALLAVI says:

    good

    February 4, 2014 at 3:30 pm
    • Ravindra says:

      Very Helpful

      February 11, 2014 at 6:37 pm
  • Mukesh Sharma says:

    what is rate of TDS on comision

    February 24, 2014 at 4:23 pm
  • Vimal says:

    Sec 194C, Payment to Contractor for Agreegate Transaction 75000/-. Whether it has been amended or withdrawn??
    Pls. guide me in details.

    February 25, 2014 at 3:40 pm
  • ASHISH GUPTA says:

    very easy to learn and very helpful

    February 28, 2014 at 2:42 pm
  • GIRISH H R says:

    plz tell us the TDS Rates of AOP & Non Resident of Inda.

    AEAP

    March 3, 2014 at 10:00 pm
  • Daulat Sen says:

    what is the TDS rates of minimum payment in the financial year.

    March 6, 2014 at 10:39 am
  • Pradeep Shukla says:

    Very Nice Chart, also please explain about advance tax how to calculate it?

    March 13, 2014 at 12:13 pm
  • Darshan Gala says:

    Its Very Usefull Charts For all the accountant..thanks for making it.

    March 14, 2014 at 1:04 pm
  • Flght Lieutenant Uma Paswan says:

    A true citizen must know and abide by in the interest of the revenue generation of a nation which certainly plays a vital role in the prosperity as well progress of the nation. Regards

    March 24, 2014 at 11:35 am
  • achintya rai says:

    Very good

    April 1, 2014 at 3:39 pm
  • xyz says:

    it is a knowledeble and very helpful for all commerce field persons.

    April 4, 2014 at 2:02 pm
  • xyz says:

    i always tds studying but i am always confused. this table is very useful and helpful.

    April 4, 2014 at 2:04 pm
  • MALAR says:

    THIS IS THE WAY TO HELP OTHERS. PLEASE CONTINUE. MANJU

    April 22, 2014 at 1:20 pm
  • Girish says:

    very helpful- Thanks

    April 25, 2014 at 8:53 pm
  • Girish says:

    very helpful

    April 25, 2014 at 8:54 pm
  • Girish says:

    IT IS VERY USEFUL AND HELPFUL DATA- THANKS

    April 25, 2014 at 8:59 pm
  • jitendra jha says:

    good

    May 10, 2014 at 1:00 pm
  • Janaki Prasad Dhal says:

    The data in this chart is very useful and accuracy almost ok, thank you

    May 30, 2014 at 12:05 pm
  • Ajay Kumar Jha says:

    Dear sir,
    Please give a appropriate example for salary tax deduction. Suppose his salary is 350000/- p.a.

    June 21, 2014 at 1:42 pm
  • Reshma says:

    nice information,i like

    July 3, 2014 at 12:25 pm
  • neetha.p says:

    nice…..thank u for help

    July 28, 2014 at 2:20 pm
  • swapnil says:

    nice…….thank u for help

    July 30, 2014 at 4:09 pm

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