Sl. Section Of Nature of Payment inCut Off Amount Rate % No Act brief 01.04.2012 01.07.2012 HUF/IND .

1 192 Salaries Salary income must beAverage Rate more then exemption limit after deductions. 2 193 5000 10 Interest on2500 debentures 3 194 Deemed dividend 10 4 194A Interest other than Int.10000 10000 10 on securities (by Bank) 4A 194A Interest other than Int.5000 5000 10 on securities (By others) 5 194B Lottery / Cross Word10000 10000 30 Puzzle 6 194BB Winnings from Horse5000 5000 30 Race 7 194C(1) Contracts 30000 30000 1 8 194C(2) Sub-contracts/ 30000 30000 1 Advertisements 9 194D Insurance Commission 20000 20000 10 10 194EE Payments out of deposits2500 2500 20 under NSS 11 194F Repurchase of units by1000 1000 20 MF/UTI 12 194G Commission on sale of1000 1000 10 lottery tickets 13 194H Commission or5000 5000 10 Brokerage 14 194I Rent (Land &180000 180000 10 building) furniture & fittings) Rent (P & M , 180000 180000 2 Equipment 15 194J Professional/Technical 30000 30000 10 charges/Royalty & Noncompete fees 16 194J(1)(ba) Any remuneration orNA NIL 10 commission paid to director of the company(Effective from 1 July 2012) 17 194LA Compensation on100000 200000 10 acquisition of immovable property

Others

10 10 10 10 30 30 2 2 10 20 10 10 10

2 10

10

10

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194LLA

Payment on transfer (a) INR 50 lakhs in case of certain immovable such property is situated in a specified urban property other than agglomeration; or(b) INR agricultural 20 lakhs in case such land (Finance property is situated in Minister has any other area) withdraw TDS on such transaction on 07/05/2012)

withdrawn bywithdrawn Finance by Finance Minister onMinister no 07/05/2012 nono tds on tds on suchtransfer of transactions immovable property

Note: 1. Yearly Limit u/s 194C: Also where the aggregate of the amounts paid/credited or likely to be paid/credited to Contactor or Sub-contractor exceeds s.!"#$$$ during the financial year# %&S has to be made u/s 1'(C. ). TDS at higher rate ie., 20% has to be made if the deductee does not pro*ide +A, to the deductor.-read detail u/s )$.AA/ 0. No TDS o !oo"s Tra s#ort :,o deduction shall be made from any sum credited or paid or likely to be credited or paid during the pre*ious year to the account of a contractor during the course of business of plying# hiring or leasing goods carriages on furnishing of his +ermanent Account ,umber# to the person paying or crediting such sum.-read details here No TDS o !oo"s Tra s#ort / (. Sur$harge o % $ome&ta' is ot "e"u$ti(le /collectible at source in case of indi*idual/ 123 /3irm/ A4+ / 546/&omestic Company in respect of payment of income other than salary. ". 6n the case of Company other than &omestic Company# the rate of surcharge is 7 )8 of 6ncome-tax# where the income or the aggregate of such income paid or likely to be paid exceeds s.1#$$#$$#$$$. .. NoCess o #ayme t ma"e to resi"e t: 9ducation Cess is not deductible/collectible at source in case of resident 6ndi*idual/123/3irm/ A4+/ 546/ &omestic Company in respect of payment of income other than salary.9ducation Cess 7 )8 plus secondary : 1igher 9ducation Cess 7 18 is deductible at source in case of non-residents and foreign company. )TDS S*+T,-.) :%&S;A, is a simple to use software ideally suited for filing e%&S returns. Among a host of features it offers# the software can be used for 3.< )$1)-10 and all pre*ious years. %his implies that apart from all =uarters of )$1)-10# one can also file returns for (th =uarter of )$11-1) or earlier =uarters %his software is fully updated to support latest 3>2 *ersion. 6t also has an inbuilt module for ?Correction eturns@ which is extremely helpful in correcting the regular returns.

ead more: http://www.simpletaxindia.net/)$1)/$!/tds-rate-chart-fy-)$1)-10-tcsrates.htmlAixBB)4CD;2EdS