e-TDS :- Rate, Threshold for Financial Year 2012-13

Thursday, January 3, 2013 | comments

Tds rates, threshold limits, % of Tds in case PAN is invalid or PAN not available for the financial Year 2012-13 for Assessment Year 2013-14 are given below :- 

Financial Year 2012-13
Nature of Payment Made To Residents
Threshold
(Rs.)
Company / Firm / Co-operative Society / Local Authority
Individual / HUF
If No / Invalid PAN
Section - Description
Rate (%)
Rate
 (%)
Rate (%)
192 - Salaries
-
NA
Average rates as applicable
30
193 - Interest on securities
-
10
10
20
194 - Dividends
-
10
10
20
194A - Interest other than interest on securities - Others
5000
10
10
20
194A - Banks
10000
10
10
20
194B - Winning from Lotteries
10000
30
30
30
194BB - Winnings from Horse Race
5000
30
30
30
194C - Payment to Contractors
30000
2
1
20
Payment to Contractors - Single Transaction
-
-
-
20
Payment to Contractors - Aggregate During FY
-
-
-
20
194C - Pay to Adv / Sub Contr
30000
2
1
20
194D - Insurance Commission
20000
10
10
20
194E - Payment to Non-Resident Sportsmen or Sports Association
-
-
-
-
- Applicable up to June 30, 2012
-
10
10
20
- Applicable from July 1, 2012
-
20
20
20
194EE - Payments out of deposits under NSS
2500
20
-
20
194F - Repurchase Units by MFs
1000
20
20
20
194G - Commission - Lottery
1000
10
10
20
194H - Commission / Brokerage
5000
10
10
20
194I - Rent - Land and Building
180000
10
10
20
194I - Rent - Plant / Machinery
180000
2
2
20
194J - Professional Fees
30000
10
10
20
194LA - Immovable Property
100000
10
10
20
194LB - Income by way of interest from infrastructure debt fund (non-resident)
-
5
5
20
Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012)
-
5
5
20
195 - Other Sums
-
Average rates as applicable
-
30
196B - Income from units
10
10
20
196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend)
-
10
10
20
196D - Income of FIIs from securities
20
20
20
20

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