Untitled

The rates of TDS (Financial Year 2009-2010):

Sl. No. Section of Act Nature of Payment in Brief Rate for NonCompany% Rate for Company%

1.
192 Salaries Average rate -

2.
193 Interest on Securities > Rs.10,000 10 20

194 Deemed dividend u/s.2(22)(e) Dividends other than listed companies - 20

3.
194A Interest other than Interest on securities > Rs.10,000

10 20

4.
194B Lottery / Cross Word Puzzle > Rs.5,000 30 30

5.
194BB Winnings from Horse Race > Rs.2,500 30 30

6.
194C(1) Contracts > Rs.20,000 Upto 30/09/2009
01/10/2009 onwards Contracts 2
1 2
2

7.
194C(2) Sub-contracts/Advertisements 1 1

8.
194D Insurance Commission > Rs.5,000 10 20

9.
194EE Refund of NSS > Rs.2,500 20 -

10.
194F Repurchase of units by MF/UTI 20 -

11.
194G Commission on sale of lottery tickets > Rs.1,000 10

10

12.
194H Commission or Brokerage > Rs.2,500 10
10

13.
194I Rent paid for
a. Land
b. Buildings
c. Land appurtenant to a building(including factory building)
d. Plant & Machinery
e. Equipment
f. Furniture & Fittings
> Rs.1,20,000
15 (Indl & HUF) 20 (Others) (from 01.10.09) 2% for machinery/ plant / equipment 10% for land or building (incl. factory bldg.) / Land appurtenant to bldg. (incl. factory bldg.) / Furniture or fittings)
20(Others)
(from 01.10.2009) 2% for machinery/ plant / equipment 10% for land or building (incl. factory bldg.) / Land appurtenant to bldg. (incl. factory bldg.) / Furniture or fittings)

14.
194J Professional/Technical charges/Royalty & Non-compete fees > Rs.20,000 10
10

15.
194LA Compensation on acquisition of immovable property > Rs.1,00,000
w.e.f.01/10/2004
10 10

16.
195/196B/196C/196D/ 196E Payment to non-residents Rates in force Rates in force

Sl. No.	Section of Act	Nature of Payment in Brief	Rate for NonCompany%	Rate for Company%
1.	192	Salaries	Average rate	-
2.	193	Interest on Securities > Rs.10,000	10	20
	194	Deemed dividend u/s.2(22)(e) Dividends other than listed companies	-	20
3.	194A	Interest other than Interest on securities > Rs.10,000	10	20
4.	194B	Lottery / Cross Word Puzzle > Rs.5,000	30	30
5.	194BB	Winnings from Horse Race > Rs.2,500	30	30
6.	194C(1)	Contracts > Rs.20,000 Upto 30/09/2009 01/10/2009 onwards Contracts	2 1	2 2
7.	194C(2)	Sub-contracts/Advertisements	1	1
8.	194D	Insurance Commission > Rs.5,000	10	20
9.	194EE	Refund of NSS > Rs.2,500	20	-
10.	194F	Repurchase of units by MF/UTI	20	-
11.	194G	Commission on sale of lottery tickets > Rs.1,000	10	10
12.	194H	Commission or Brokerage > Rs.2,500	10	10
13.	194I	Rent paid for a. Land b. Buildings c. Land appurtenant to a building(including factory building) d. Plant & Machinery e. Equipment f. Furniture & Fittings > Rs.1,20,000	15 (Indl & HUF) 20 (Others) (from 01.10.09) 2% for machinery/ plant / equipment 10% for land or building (incl. factory bldg.) / Land appurtenant to bldg. (incl. factory bldg.) / Furniture or fittings) 20(Others)	(from 01.10.2009) 2% for machinery/ plant / equipment 10% for land or building (incl. factory bldg.) / Land appurtenant to bldg. (incl. factory bldg.) / Furniture or fittings)
14.	194J	Professional/Technical charges/Royalty & Non-compete fees > Rs.20,000	10	10
15.	194LA	Compensation on acquisition of immovable property > Rs.1,00,000 w.e.f.01/10/2004	10	10
16.	195/196B/196C/196D/ 196E	Payment to non-residents	Rates in force	Rates in force