Sections and Rates for Deduction of Tax:

TDS (Tax Deduction at source) RATES FOR FINANCIAL YEAR 2013-14

SR. No. Section Of the Income Tax Act, 1961 Nature of Payment Threshold Limit (Rs.) Rate %
HUF/IND Others
1 192 Salaries Average Rate
2 193 Interest on debentures 5000 10 10
3 194 Deemed dividend - 10 10
4 194A Interest other than Int. on securities (by Bank) 10000 10 10
4A 194A Interest other than Int. on securities (By others) 5000 10 10
5 194B Lottery / Cross Word Puzzle 10000 30 30
6 194BB Winnings from Horse Race 5000 30 30
7 194C(1) Contracts 30000 1 2
8 194C(2) Sub-contracts/ Advertisements 30000 1 2
9 194D Insurance Commission 20000 10 10
10 194EE Payments out of deposits under NSS 2500 20 -
11 194F Repurchase of units by MF/UTI 1000 20 20
12 194G Commission on sale of lottery tickets 1000 10 10
13 194H Commission or Brokerage 5000 10 10
14 194I Rent (Land & building) furniture & fittings) 180000 10 10
Rent (P & M , Equipment) 180000 2 2
15 194 IA TDS on transfer of immovable property other than agriculture land (wef 01.06.13) 50 Lakh 1 1
16 194J Professional/Technical charges/ Royalty & Non-compete fees 30000 10 10
17 194J(1)(ba) Any remuneration or commission paid to director of the company(Effective from 1 July 2012) NIL 10 10
18 194LA Compensation on acquisition of immovable property 200000 10 10

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