TDS rates for financial year 2012 -13

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 TDS (tax deducted at source) Rate Chart for Financial year 2012-13 is given below.

Sl. No.

Section Of Act

Nature of Payment in briefCut Off AmountRate %
01.04.201201.07.2012HUF/INDOthers
1193Interest on debentures250050001010
2194Deemed dividend1010
3194AInterest other than Int. on securities (by Bank)10000100001010
3A194AInterest other than Int. on securities (By others)500050001010
4194BLottery / Cross Word Puzzle10000100003030
5194BBWinnings from Horse Race500050003030
6194C(1)Contracts300003000012
7194C(2)Sub-contracts/ Advertisements300003000012
8194DInsurance Commission20000200001010
9194EEPayments out of deposits under NSS2500250020
10194FRepurchase of units by MF/UTI100010002020
11194GCommission on sale of lottery tickets100010001010
12194HCommission or Brokerage500050001010
13194IRent (Land & building) furniture & fittings)1800001800001010
Rent (P & M , Equipment18000018000022
14194JProfessional/Technical charges/Royalty & Non-compete fees30000300001010
15194J(1)(ba)Any remuneration or commission paid to director of the company(Effective from 1 July 2012)NANIL1010
16194LACompensation on acquisition of immovable property1000002000001010
17194LLAPayment 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withdrawn by Finance Minister on 07/05/2012no tds on such transactionswithdrawn by Finance Minister no no tds on transfer of immovable property

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

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2 thoughts on “TDS rates for financial year 2012 -13

  1. Pingback: TDS and TCS Rates for FY: 2016-17 (Domestic) - TDSMAN Blog

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