TDS (tax deducted at source) Rate Chart for Financial year 2012-13 is given below.
Sl. No. | Section Of Act | Nature of Payment in brief | Cut Off Amount | Rate % | ||
| 01.04.2012 | 01.07.2012 | HUF/IND | Others | |||
| 1 | 193 | Interest on debentures | 2500 | 5000 | 10 | 10 |
| 2 | 194 | Deemed dividend | – | – | 10 | 10 |
| 3 | 194A | Interest other than Int. on securities (by Bank) | 10000 | 10000 | 10 | 10 |
| 3A | 194A | Interest other than Int. on securities (By others) | 5000 | 5000 | 10 | 10 |
| 4 | 194B | Lottery / Cross Word Puzzle | 10000 | 10000 | 30 | 30 |
| 5 | 194BB | Winnings from Horse Race | 5000 | 5000 | 30 | 30 |
| 6 | 194C(1) | Contracts | 30000 | 30000 | 1 | 2 |
| 7 | 194C(2) | Sub-contracts/ Advertisements | 30000 | 30000 | 1 | 2 |
| 8 | 194D | Insurance Commission | 20000 | 20000 | 10 | 10 |
| 9 | 194EE | Payments out of deposits under NSS | 2500 | 2500 | 20 | – |
| 10 | 194F | Repurchase of units by MF/UTI | 1000 | 1000 | 20 | 20 |
| 11 | 194G | Commission on sale of lottery tickets | 1000 | 1000 | 10 | 10 |
| 12 | 194H | Commission or Brokerage | 5000 | 5000 | 10 | 10 |
| 13 | 194I | Rent (Land & building) furniture & fittings) | 180000 | 180000 | 10 | 10 |
| Rent (P & M , Equipment | 180000 | 180000 | 2 | 2 | ||
| 14 | 194J | Professional/Technical charges/Royalty & Non-compete fees | 30000 | 30000 | 10 | 10 |
| 15 | 194J(1)(ba) | Any remuneration or commission paid to director of the company(Effective from 1 July 2012) | NA | NIL | 10 | 10 |
| 16 | 194LA | Compensation on acquisition of immovable property | 100000 | 200000 | 10 | 10 |
| 17 | 194LLA | Payment on transfer of certain immovable property other than agricultural land (Finance Minister has withdraw TDS on such transaction on 07/05/2012) | (a) INR 50 lakhs in case such property is situated in a specified urban agglomeration; or(b) INR 20 lakhs in case such property is situated in any other area | withdrawn by Finance Minister on 07/05/2012no tds on such transactions | withdrawn by Finance Minister no no tds on transfer of immovable property | |
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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
SEC 195 IS OT COVERED
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