TDS Rates Chart AY 2015-16 | TDS Returns chart after BUDGET 2014

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/-