The Rate Chart for the Financial Year 2011-12 i.e. Assessment Year 2012-13 is tabulated below. TDS Rates for the Financial Year 2010-11 is also same.
| TDS RATE CHART FINANCIAL YEAR 2011-12 (ASSESSMENT YEAR 12-13) | ||||||
| Sl. No. | Section Of Act | Nature of Payment in brief | CUT OFF AMOUNT | Rate % | ||
| 30.06.2010 | 01.07.2010 | HUF/IND | OTHERS | |||
| 1 | 192 | Salaries | Salary income must be more then exemption limit after deductions. | Average Rate | ||
| 2 | 193 | Interest on Securities | – | – | 10 | 10 |
| 3 | 194 | Deemed dividend | – | – | 10 | 10 |
| 4 | 194A | Interest other than Int on securities (by Bank) | 10000 | 10000 | 10 | 10 |
| 4A | 194A | Interest other than Int. on securities (By others) | 5000 | 5000 | 10 | 10 |
| 5 | 194B | Lottery / Cross Word Puzzle | 5000 | 10000 | 30 | 30 |
| 6 | 194BB | Winnings from Horse Race | 2500 | 5000 | 30 | 30 |
| 7 | 194C(1) | Contracts | 20000 | 30000 | 1 | 2 |
| 8 | 194C(2) | Sub-contracts/ Advertisements | 20000 | 30000 | 1 | 2 |
| 9 | 194D | Insurance Commission | 5000 | 20000 | 10 | 10 |
| 10 | 194EE | Payments out of deposits under NSS | 2500 | 2500 | 20 | – |
| 11 | 194F | Repurchase of units by MF/UTI | 1000 | 1000 | 20 | 20 |
| 12 | 194G | Commission on sale of lottery tickets | 1000 | 1000 | 10 | 10 |
| 13 | 194H | Commission or Brokerage | 2500 | 5000 | 10 | 10 |
| 14 | 194I | Rent (Land & building) | 120000 | 180000 | 10 | 10 |
| Rent (P & M , Equipment, furniture & fittings) | 120000 | 180000 | 2 | 2 | ||
| 15 | 194J | Professional/Technical charges/Royalty & Non-compete fees | 20000 | 30000 | 10 | 10 |
| 16 | 194LA | Compensation on acquisition of immovable property | 100000 | 100000 | 10 | 10 |
To view the TDS rates of FY: 2012-13, Click here
To view the TDS rates of FY: 2013-14, Click here
To view the TDS rates of FY: 2014-15, Click here
To view the TDS rates of FY: 2015-16, Click here
To view the TDS rates of FY: 2016-17, Click here
What is the TDS rate for advertisement for the period 01.04.2010 to 31.03.2011
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I was finding TDS rate for insurance commission. I am a individual person. From your blog i got much more information about tax rate for current Assessment year. Thanks for creating such a informative blog.