Tds Rates
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TDS Rate Chart on payments usually made by Corporates / Individuals / HUF (other than salaries) Financial Year 2007-08 Assessment Year 2008-09 Sl.No. 1
Dividend - 194 Payees other than Individual/HUF/AOP/BOI (not applicable to dividends referred to in section 115-O)
Interest payment - 194A 2 3 4
Payees other than Individual/HUF/AOP/BOI Payees who are Individual/HUF/AOP/BOI (total income in a Year <= 10 Lacs) Payees who are Individual/HUF/AOP/BOI (total income in a Year > 10 Lacs)
5 6 7
TDS on Payment to Contractors / Sub Contractors - 194C Payees other than Individual/HUF/AOP/BOI Payees who are Individual/HUF/AOP/BOI (total income in a Year <= 10 Lacs) Payees who are Individual/HUF/AOP/BOI (total income in a Year > 10 Lacs)
Refer Note TDS 1
Refer Note TDS 1 2
Revised Rate Card SC 10% Total EC 3% Total 20 2.00 22.00 0.660 22.66
Revised Rate Card SC 10% Total EC 3% Total Effective Date 20 2.00 22.00 0.660 22.66 Refer Note-6 10 10.00 0.300 10.30 Refer Note-6 10 1.00 11.00 0.330 11.33 Refer Note-6
TDS* 1 2
Effective Date
2 2 2
Revised Rate Card SC 10% Total EC 3% Total 0.20 2.20 0.066 2.266 2.00 0.060 2.060 0.20 2.20 0.066 2.266
Effective Date 1-Jun-07 1-Jun-07 1-Jun-07
Revised Rate Card SC 10% Total EC 3%
Effective Date
7 * In case of Advertisement contracts / subcontractors the TDS rate will be 1%
TDS on Commission or Brokerage - 194H 8 9 10
11 12 13 14 15 16
17 18 19
Payees other than Individual/HUF/AOP/BOI Payees who are Individual/HUF/AOP/BOI (total income in a Year <= 10 Lacs) Payees who are Individual/HUF/AOP/BOI (total income in a Year > 10 Lacs)
TDS 1 2
10 10 10
1.00 1.00
11.00 10.00 11.00
0.330 0.300 0.330
Total 11.330 10.300 11.330
Refer Note Revised Rate Card TDS on Rent - 194I TDS SC 10% Total EC 3% Total Payees other than Individual/HUF/AOP/BOI 1 20 2.00 22.0 0.660 22.660 Payees who are Individual/HUF/AOP/BOI (total income in a Year <= 10 Lacs) 2 15 15.0 0.450 15.450 Payees who are Individual/HUF/AOP/BOI (total incomein a Year > 10 Lacs) 15 1.50 16.5 0.495 16.995 Rent for use of Plant & Machinery (Irrespective of status of assessee) 8 10 1.00 11.00 0.330 11.330 Rent others (Land/Building/Furniture/Fitting) and where payee is Individual or HUF 3 15 1.50 16.50 0.495 16.995 Rent others (Land/Building/Furniture/Fitting) and where payee is other than Individual or HUF 20 2.00 22.00 0.660 22.660 Note: The TDS rates for use of Plant & Machinery and others for April and May, 2007 would be as mentioned in Sl. No. 11,12 and 13.
TDS on Fees for Professional or Technical Services (including royalty and sum referred to in section 28(va))- 194J Payees other than Individual/HUF/AOP/BOI Payees who are Individual/HUF/AOP/BOI (total income in a Year <= 10 Lacs) Payees who are Individual/HUF/AOP/BOI (total income in a Year > 10 Lacs)
TDS 1 2
10 10 10
Revised Rate Card SC 10% Total EC 3% Total 1.00 11.00 0.330 11.330 10.00 0.300 10.300 1.00 11.00 0.330 11.330
1-Jun-07 1-Jun-07 1-Jun-07
Effective Date
1-Jun-07 1-Jun-07 1-Jun-07
Effective Date 1-Jun-07 1-Jun-07 1-Jun-07
7
1 2 3 4 5 6 7 8
Note: Surcharge is applicable where the income or the aggregate of such incomes paid or likely to be paid and subject to the dedcution exceeds one crore rupees. No surcharge is applicable. Surcharge is applicable where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds ten lakh rupees. In case of every company, other than a domestic company, surcharge is applicable at the rate of two and on-half per cent of such tax where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees. The witholding rates for payments made to Non-residents under section 195 would depend on the rates prescribed by the Treaty laws or domestic laws whichever is beneficial. With effect from June 1, 2007 where the payer is a banking company, post office (for any deposit with post office under scheme framed by Central Government) or a co-operative society, the provisions of Section 194A does not apply if the payment does not exceed Rs.10,000. TDS not applicable to payments by individuals / HUF for personal purposes Surcharge is applicable where the income or the aggregate of such income paid or likely to be paid and subject to the deduction : a) exceeds ten lakh rupees where payee is individual or HUF; b) exceeds one crore rupees where payee is other than individual or HUF.
Dividend - 194 Payees other than Individual/HUF/AOP/BOI (not applicable to dividends referred to in section 115-O)
Interest payment - 194A 2 3 4
Payees other than Individual/HUF/AOP/BOI Payees who are Individual/HUF/AOP/BOI (total income in a Year <= 10 Lacs) Payees who are Individual/HUF/AOP/BOI (total income in a Year > 10 Lacs)
5 6 7
TDS on Payment to Contractors / Sub Contractors - 194C Payees other than Individual/HUF/AOP/BOI Payees who are Individual/HUF/AOP/BOI (total income in a Year <= 10 Lacs) Payees who are Individual/HUF/AOP/BOI (total income in a Year > 10 Lacs)
Refer Note TDS 1
Refer Note TDS 1 2
Revised Rate Card SC 10% Total EC 3% Total 20 2.00 22.00 0.660 22.66
Revised Rate Card SC 10% Total EC 3% Total Effective Date 20 2.00 22.00 0.660 22.66 Refer Note-6 10 10.00 0.300 10.30 Refer Note-6 10 1.00 11.00 0.330 11.33 Refer Note-6
TDS* 1 2
Effective Date
2 2 2
Revised Rate Card SC 10% Total EC 3% Total 0.20 2.20 0.066 2.266 2.00 0.060 2.060 0.20 2.20 0.066 2.266
Effective Date 1-Jun-07 1-Jun-07 1-Jun-07
Revised Rate Card SC 10% Total EC 3%
Effective Date
7 * In case of Advertisement contracts / subcontractors the TDS rate will be 1%
TDS on Commission or Brokerage - 194H 8 9 10
11 12 13 14 15 16
17 18 19
Payees other than Individual/HUF/AOP/BOI Payees who are Individual/HUF/AOP/BOI (total income in a Year <= 10 Lacs) Payees who are Individual/HUF/AOP/BOI (total income in a Year > 10 Lacs)
TDS 1 2
10 10 10
1.00 1.00
11.00 10.00 11.00
0.330 0.300 0.330
Total 11.330 10.300 11.330
Refer Note Revised Rate Card TDS on Rent - 194I TDS SC 10% Total EC 3% Total Payees other than Individual/HUF/AOP/BOI 1 20 2.00 22.0 0.660 22.660 Payees who are Individual/HUF/AOP/BOI (total income in a Year <= 10 Lacs) 2 15 15.0 0.450 15.450 Payees who are Individual/HUF/AOP/BOI (total incomein a Year > 10 Lacs) 15 1.50 16.5 0.495 16.995 Rent for use of Plant & Machinery (Irrespective of status of assessee) 8 10 1.00 11.00 0.330 11.330 Rent others (Land/Building/Furniture/Fitting) and where payee is Individual or HUF 3 15 1.50 16.50 0.495 16.995 Rent others (Land/Building/Furniture/Fitting) and where payee is other than Individual or HUF 20 2.00 22.00 0.660 22.660 Note: The TDS rates for use of Plant & Machinery and others for April and May, 2007 would be as mentioned in Sl. No. 11,12 and 13.
TDS on Fees for Professional or Technical Services (including royalty and sum referred to in section 28(va))- 194J Payees other than Individual/HUF/AOP/BOI Payees who are Individual/HUF/AOP/BOI (total income in a Year <= 10 Lacs) Payees who are Individual/HUF/AOP/BOI (total income in a Year > 10 Lacs)
TDS 1 2
10 10 10
Revised Rate Card SC 10% Total EC 3% Total 1.00 11.00 0.330 11.330 10.00 0.300 10.300 1.00 11.00 0.330 11.330
1-Jun-07 1-Jun-07 1-Jun-07
Effective Date
1-Jun-07 1-Jun-07 1-Jun-07
Effective Date 1-Jun-07 1-Jun-07 1-Jun-07
7
1 2 3 4 5 6 7 8
Note: Surcharge is applicable where the income or the aggregate of such incomes paid or likely to be paid and subject to the dedcution exceeds one crore rupees. No surcharge is applicable. Surcharge is applicable where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds ten lakh rupees. In case of every company, other than a domestic company, surcharge is applicable at the rate of two and on-half per cent of such tax where the income or the aggregate of such incomes paid or likely to be paid and subject to the deduction exceeds one crore rupees. The witholding rates for payments made to Non-residents under section 195 would depend on the rates prescribed by the Treaty laws or domestic laws whichever is beneficial. With effect from June 1, 2007 where the payer is a banking company, post office (for any deposit with post office under scheme framed by Central Government) or a co-operative society, the provisions of Section 194A does not apply if the payment does not exceed Rs.10,000. TDS not applicable to payments by individuals / HUF for personal purposes Surcharge is applicable where the income or the aggregate of such income paid or likely to be paid and subject to the deduction : a) exceeds ten lakh rupees where payee is individual or HUF; b) exceeds one crore rupees where payee is other than individual or HUF.
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