TDS Rates Chart AY 2014-15 | TDS Returns chart after BUDGET 2014

TDS Rates Chart FY 2013-14 & AY 2014 -15

TDS Rate Chart

Assessment Year : 2014-2015 Financial Year : 2013-2014

Particulars

Individual / HUF

Domestic Company / Firm

Criteria for Deduction

Nature of payments

Section Code

Rate

Rate

Payment in excess of

  • Salary

192

As per the prescribed rates applicable to Individual / Women & Senior Citizens

  • Interest other than Interest on Securities

194B

10

10

Banking Rs. 10,000/- p.a. Others Rs. 5,000/- p.a.

  • Winning from Lotteries & Puzzles

194B

30

30

Rs.10,000/- p.a.


  • Payment to Contractors

194C

1

2

Rs. 30,000 per contract or Rs. 75,000/- p.a.

  • Payment to Advertising / Sub Contractors

194C

1

2

  • Insurance Commission

194D

10

10

Rs.20,000/- p.a.

  • Commission & Brokerage

194H

10

10

Rs.5,000/- p.a.

  • Rent – Land & Building

194I

10

10

Rs.1,80,000/- p.a.

  • Rent – Plant & Machinery

194I

2

2

  • Professional Fees & Technical Services

194J

10

10

Rs.30,000/- p.a.

  • Immovable Property other than Agricultural Land

194IA

1

1

Rs. 50,00,000/-

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