TDS RATE CHART
ASSESSMENT YEAR 2012-2013
FINANCIAL YEAR 2011-2012
Company
Firm
Nature of Payments Individual/
Threshold P.A. Co-op Soc. If No PAN
Made to Resident HUF
Local
Authority
Sec. Description Amount RATE RATE RATE
% % %
Interest - Payable by Banks 10,000 10 10 20
194A Interest - Payable by Others 5,000 10 10 20
194B Winning from Lotteries / Crossword Puzzle 10,000 30 30 30
Payment to Contractors - Single Transaction 30,000 2 1 20
194C
Payment to Contractors - Aggregate during FY 75,000 2 1 20
194D Insurance Commission 20,000 10 10 20
194H Commission / Brokerage 5,000 10 10 20
194 I Rent 1,80,000 10 10 20
194J Professional Fees 30,000 10 10 20