| # | Section | Nature of Payment | Threshold Limit of Payment | Individual /HUF | Others |
|---|---|---|---|---|---|
| 1 | 192 | Income from Salary |
women : Rs. 1,90,000 Senior Citizen : Rs. 2,50,000 Super Senior Citizen : Rs. 5,00,000 Other : Rs. 1,80,000 |
Average rate of Tax + edu. Cess (no surcharge) | Not Applicable |
| 2 | 194A | Interest from a Banking Company | Rs. 10,000 per annum | 10% | 10% |
| 3 | 194A | Interest other than from a Banking Co. | Rs. 5,000 per annum | 10% | 10% |
| 4 | 194C | Payment to Contractors; Sub-contractor; Advertising Contractors | Rs. 30,000 per contract (or) Rs. 75,000 per annum |
1% | 2% |
| 5 | 194-I | Rent on Plant / Machinery | Rs. 1,80,000 per annum | 2% | 2% |
| 6 | 194-I | Rent Other then Plant / Machinery | Rs. 1,80,000 per annum | 10% | 10% |
| 7 | 194j | Fees for Professional / Technical Services | Rs. 30,000 per annum | 10% | 10% |
| 8 | 194B | Winning from Lotteries & Puzzles | Rs. 10,000 per annum | 30% | 30% |
| 9 | 104BB | Winning from Horse Races | Rs. 5,000 per annum | 30% | 30% |
| 10 | 194E | Non-resident Sportsman or Sports Association | - | 10% | 10% |
| 11 | 194D | Insurance Commission | Rs.20,000 per annum | 10% | 10% |
| 12 | 194G | Commission on Sale of Lottery Tickets | Rs. 1000 | 10% | 10% |
| 13 | 194H | Commission/Brokerage | Rs. 5,000 per annum | 10% | 10% |
| 14 | 206C | Scrap | - | 1% | 1% |
| 15 | 206C | Tendu Leaves | - | 5% | 5% |
| 16 | 206C | Timber obtained under a forest lease or other mode | - | 2.50% | 2.50% |
| 17 | 206C | Any other forest produce not being a Timber or tendu leave | - | 2.50% | 2.50% |
| 18 | 206C | Alcoholic Liquor for Human Consumption | - | 1% | 1% |
| 19 | 206C | Packing lot, toll plaza, mining & quarrying | - | 2% | 2% |
Notes :
1. Surcharges & Education Cess.
| Type Of Payment | Surcharge (2%) | Education Case (3.00%) |
|---|---|---|
| Salary | No | Yes |
| Other Payment To Residents | No | No |
| Other Payments To Foreign Co. (Payment Exceed 1 Cr.) | Yes | Yes |
| Other Payments to Foreign Co. (Payment upto 1 cr.) | No | Yes |
| Payments to Other Non-residents (Irrespective of amount) | No | Yes |
2. Nil rate will be applicable to transporter of goods if he provides his PAN to the deductor.
3. Nil Deduction entries of transporters also to be shown in Form 26Q.
4. TDS @ 20% where PAN not furnished.
| Stage of deduction | Upto 30th June 2010 (Rate per month or part of the month) | From 1st July 2010 (Rate per month or part of the month) |
|---|---|---|
| From date when deductible till actual deduction | 1% | 1% |
| From date of deduction till payment | 1% | 1.5% |