TDS RATE CHART YEAR 2011-12 (ASSESSMENT YEAR 12-13)
Sl. No.
Section Of Act
Nature of Payment in brief
CUT OFF AMOUNT
Rate %
30.06.2010
01.07.2010
HUF/IND
OTHERS
1
192
Salaries
Salary income must be more then exemption limit after deductions.
2
193
-
-
10
10
3
194
Deemed dividend u/s.2(22)(e) Dividends other than listed companies
-
-
10
10
4
194A
Interest other than Int on securities (by Bank)
10000
10000
10
10
4A
194A
Interest other than Int. on securities (By others)
5000
5000
10
10
5
194B
Lottery / Cross Word Puzzle
5000
10000
30
30
6
194BB
Winnings from Horse Race
2500
5000
30
30
7
194C(1)
Contracts
20000
30000
1
2
8
194C(2)
Sub-contracts/ Advertisements
20000
30000
1
2
9
194D
Insurance Commission
5000
20000
10
10
10
194EE
Payments out of deposits under NSS
2500
2500
20
-
11
194F
Repurchase of units by MF/UTI
1000
1000
20
20
12
194G
Commission on sale of lottery tickets
1000
1000
10
10
13
194H
Commission or Brokerage
2500
5000
10
10
14
194I
120000
180000
10
10
Rent (P & M , Equipment, furniture & fittings)
120000
180000
2
2
15
194J
20000
30000
10
10
16
194LA
Compensation on acquisition of immovable property
100000
100000
10
10
17
195/196B/196C/196D/ 196E
Payment to non-residents
-
-
Rates in force
Rates in force
