A. TDS Rate Chart for A.Y. 2014-15 on Payments other than Salary and Wages
Section No. |
Nature of Payment |
Threshold |
Payment to |
|
Individual |
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 |
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 |
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 |
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Good
What is the rate of TDS on local conveyance.
100%
smart chart
Good Job.
Very useful information..Thanks
Meaningful Information.
Thanks!!
Very helpful and knowledgeable
I AGREE WITH YOU.
nice
Appreciate for needful
please tell me exemption limit of the remuneration of director .
and TDS applicable on director remuneration is 10% for which amount will be applicable .
Dear Sir,
To the best of our knowledge the exemption limit is same as 194J.
TDS RATE ON ROYALTY &LIMIT
Thank you
Very Informative
meaningful lnformation.
Thanks
Is TDS deducted for salaried individuals also??? (if salary is less than Rs.3000/month)
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.
no TDS deduct on salary is rs.3000/month . Is your salary increase 275000/year tds deducted
very good
very nicely presented.
Good chart
excellent knowledge provider site
THANK FOR YOUR KIND INFORMATION
A good ready referencer of all the TDS rates for the year. Thanks
Very informative, thank you.
MEANINGFUL INFORMATION,
BUT IN SECTION 194C IT IS NOT MENTIONED THAT SINGLE TRANSACTION LIMIT IS Rs. 30000/- AND YEARLY THRESHOLD LIMIT IS Rs. 75000/-
THANKS
Dear Sir,
It has been mentioned in the TRACES website.
thanks it is very useful for me.
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.
THANKS
Good Chart
thanks it is very useful to all…..
is surcharge and cess applicable for TCS on scrap sales?
GOOD
gud
Good
Sir,
Pls clarify the amove mentioned TDS limit is threshold limit or per transaction limit.
Regards
Vinayak
It is sum of total payments done during a financial year.
very useful chart.and its easily understand everyone.thank u very much.
Dea Sir,
Can I know the tds on local conveyance without contract.
Thankyou for providing these information, it is most helpfull to all
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
Good Imformation for CA
Is TDS applicable on Software Hire Charges? If, yes, then what is the rate of TDS? Any Threshold limit? Under Which Section No.?
good
Very Helpful
what is rate of TDS on comision
Sec 194C, Payment to Contractor for Agreegate Transaction 75000/-. Whether it has been amended or withdrawn??
Pls. guide me in details.
very easy to learn and very helpful
plz tell us the TDS Rates of AOP & Non Resident of Inda.
AEAP
what is the TDS rates of minimum payment in the financial year.
Very Nice Chart, also please explain about advance tax how to calculate it?
Its Very Usefull Charts For all the accountant..thanks for making it.
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
Very good
it is a knowledeble and very helpful for all commerce field persons.
i always tds studying but i am always confused. this table is very useful and helpful.
THIS IS THE WAY TO HELP OTHERS. PLEASE CONTINUE. MANJU
very helpful- Thanks
very helpful
IT IS VERY USEFUL AND HELPFUL DATA- THANKS
good
The data in this chart is very useful and accuracy almost ok, thank you
Dear sir,
Please give a appropriate example for salary tax deduction. Suppose his salary is 350000/- p.a.
nice information,i like
nice…..thank u for help
nice¦….thank u for help
Sir how to learn complete TDS knowledge for Marketting and IT Industries.
Regards,
Abrar
Respected sir,
Thank u for giving some new information about sec 194-EE which is not known to me.
Regards,
Thirumalesh.
what is the income tax new slab Rate
sales tax
TDS Tax
VAT Tax
Wealth Tax
Dear sir
I want to get detail of tds
simple and accurable
Very………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………helpful.
Thanks
Sir,
What is rate of TDS ON PHOTO PRINTING IN ANY publication
How much tds on Water Royalty charges on tubewell
Whether tds to be deducted on monthly rents? if so what is the limit?