TDS rates for the FY 2013-14

Sl. No.	Section Of Act	Nature of Payment in brief	Cut Off Amount		Rate %
		Nature of Payment in brief			HUF/IND	Others
1	192	Salaries			Average Rate
2	193	Interest on debentures		5000	10	10
3	194	Deemed dividend		-	10	10
4	194A	Interest other than Int on securities (by Bank)		10000	10	10
4A	194A	Interest other than Int. on securities (By others)		5000	10	10
5	194B	Lottery / Cross Word Puzzle		10000	30	30
6	194BB	Winnings from Horse Race		5000	30	30
7	194C(1)	Contracts		30000	1	2
8	194C(2)	Sub-contracts/ Advertisements		30000	1	2
9	194D	Insurance Commission		20000	10	10
10	194EE	Payments out of deposits under NSS		2500	20	-
11	194F	Repurchase of units by MF/UTI		1000	20	20
12	194G	Commission on sale of lottery tickets		1000	10	10
13	194H	Commission or Brokerage		5000	10	10
14	194I	Rent (Land & building)		180000	10	10
14	194I	Rent (P & M , Equipment, furniture & fittings)		180000	2	2
15	194J	Professional/Technical charges/Royalty & Non-compete fees		30000	10	10
16	194J(1)(ba)	Any remuneration or commission paid to director of the company(Effective from 1 July 2012)		NIL	10	10
17	194LA	Compensation on acquisition of immovable property		200000	10	10
18	194IA	Payment on transfer of certain immovable property other than agricultural land (applicable only if amount exceeds : (a) Value exceeds INR 50 Lakhs) (Effective from 1 June 2013)			1	1

Bajrang Sharma