C.H.
P
CHARTE
90, DAWA BAZAR , 2N
TDS RATE & CALCULATION CHAR
Threshold
Section Nature of Payment
Limit
193 Interest on securities -
194 Deemed Dividend u/s 2 (22) (e) other than listed company -
194A Interest other than Interest on Securities (By Bank) 10,000
194A Interest other than Interest on Securities (By Others) 5,000
194B Winning from Lotteries/Crossword/Puzzle 10,000
194BB Winning from Horse Race 5,000
194C Payment to Contract/Advt/Sub Contract1 30,000
194C Contractor/subcontractor in transport bus. 6 30,000
194D Insurance Commission 20,000
194E Payment to non- resident sports person or sports association -
194EE Payments out of deposits under NSS 2,500
194F Repurchase of units by MF/UTI 1,000
194G Commission on sale of lottery tickets 1,000
194H Commission/Brokerage 5,000
194I Rent - on Plant & Machinery, Equipment and Furniture & Fittings 180,000
194I Rent - Land & Building 180,000
194IA Payment on transfer of immovable property other than agricultural land 5,000,000
194J Professional Fee/Technical charges/Royalty & Non-compete fees 30,000
194J(1)(ba) Any remuneration or commission paid to director of the company -
194LA Compensation on acquisition of immovable property 200,000
194LB Income by way of interest from infrastructure debt fund (non-resident) -
Income by way of interest by an Indian specified company to a non-resident /
194LC foreign company on foreign currency approved loan / long-term infrastructure -
bonds from outside India
196B Income of offsure funds from units -
196C Income from foreign currency bonds or GDR (including long-term capital gains
on transfer of such bonds) (not being dividend) -
Note 1 Rs. 30000/- for single payments & Rs.70000/- for aggregate payment during Financial Year w.e.f from 01/07/
Note 2 Education Cess is not deductible/collectible at source in case of resident Individual/HUF /Firm/ AOP/ BOI/ Do
deductible at source in case of non-residents and foreign company.
Note 3 Tax should be deducted on Gross Amount.
Note 4 Tax deducted has to be paid within 1 week from the end of the month in which the deduction is made.
Note 5 PAN NO. IS MUST,Whenever Tax is deducted, it is necessary to obtain PAN of the party. If Pan not quoted 20
Note 6 Nil Rate will be applicable if the transporter quotes his PAN. If PAN is not Quoted the rate will be 20%.
Note 7 No TDS on service Tax :As per circular 01/2014 dated 13.01.2014 TDS is not applicable on service tax part if
C.H. PADLIYA & CO.
CHARTERED ACCOUNTANTS
90, DAWA BAZAR , 2ND FLOOR, 13-14 R.N.T. MARG, INDORE
CULATION CHART (From 1st April, 2014 to 30th September, 2014)
TDS Rate TDS Rate TDS Amount
If Payment made If Payment made If Payment made
to to Company/ Amount Of to
Instructions
Individual/HUF Firm/etc Bill/Payment Individual/HUF
10% 10% <-Fill Amount Here -
10% 10% - <-Fill Amount Here -
10% 10% <-Fill Amount Here -
10% 10% <-Fill Amount Here -
30% 30% - <-Fill Amount Here -
30% 30% - <-Fill Amount Here -
1% 2% - <-Fill Amount Here -
- - - <-Fill Amount Here -
10% 10% - <-Fill Amount Here -
20% 20% <-Fill Amount Here -
- 20% <-Fill Amount Here -
20% 20% - <-Fill Amount Here -
10% 10% - <-Fill Amount Here -
10% 10% - <-Fill Amount Here -
2% 2% - <-Fill Amount Here -
10% 10% - <-Fill Amount Here -
1% 1% - <-Fill Amount Here -
10% 10% - <-Fill Amount Here -
10% 10% - <-Fill Amount Here -
10% 10% - <-Fill Amount Here -
5% 5% - <-Fill Amount Here -
5% 5% - <-Fill Amount Here -
10% 10% - <-Fill Amount Here -
10% 10% - <-Fill Amount Here -
-
ial Year w.e.f from 01/07/2010.
HUF /Firm/ AOP/ BOI/ Domestic Company in respect of payment of income other than salary. Education Cess @ 2% plus secondary & High
eduction is made.
party. If Pan not quoted 20% w.e.f.-01/04/2010.
e rate will be 20%.
able on service tax part if service tax is shown separately.
TDS Amount Net Payable Net Payable
If Payment made If Payment made If Payment made
to Company/ to to Company/
Firm/etc Individual/HUF Firm/etc
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
n Cess @ 2% plus secondary & Higher Education Cess @ 1% is
C.H. P
CHARTE
90, DAWA BAZAR , 2N
TDS RATE & CALCULATION CHA
Threshold
Section Nature of Payment
Limit
193 Interest on securities -
194 Deemed Dividend u/s 2 (22) (e) other than listed company -
194A Interest other than Interest on Securities (By Bank) 10,000
194A Interest other than Interest on Securities (By Others) 5,000
194B Winning from Lotteries/Crossword/Puzzle 10,000
194BB Winning from Horse Race 5,000
194C Payment to Contract/Advt/Sub Contract1 30,000
194C Contractor/subcontractor in transport bus. 6 30,000
194D Insurance Commission 20,000
194DA Payment of taxable Life insurance Policy (wef 1/10/14) 100,000
194E Payment to non- resident sports person or sports association -
194EE Payments out of deposits under NSS 2,500
194F Repurchase of units by MF/UTI 1,000
194G Commission on sale of lottery tickets 1,000
194H Commission/Brokerage 5,000
194I Rent - on Plant & Machinery, Equipment and Furniture & Fittings 180,000
194I Rent - Land & Building 180,000
194IA Payment on transfer of immovable property other than agricultural land 5,000,000
194J Professional Fee/Technical charges/Royalty & Non-compete fees 30,000
194J(1)(ba) Any remuneration or commission paid to director of the company -
194LA Compensation on acquisition of immovable property 200,000
194LB Income by way of interest from infrastructure debt fund (non-resident) -
194LBA Incomepaid under section 115UA (wef 1/10/14)
- Resident -
- Non Resident -
Income by way of interest by an Indian specified company to a non-resident /
194LC foreign company on foreign currency approved loan / long-term infrastructure -
bonds from outside India
196B Income of offsure funds from units -
196C Income from foreign currency bonds or GDR (including long-term capital gains
on transfer of such bonds) (not being dividend) -
Note 1 Rs. 30000/- for single payments & Rs.70000/- for aggregate payment during Financial Year w.e.f from 01/07/
Note 2 Education Cess is not deductible/collectible at source in case of resident Individual/HUF /Firm/ AOP/ BOI/ Do
deductible at source in case of non-residents and foreign company.
Note 3 Tax should be deducted on Gross Amount.
Note 4 Tax deducted has to be paid within 1 week from the end of the month in which the deduction is made.
Note 5 PAN NO. IS MUST,Whenever Tax is deducted, it is necessary to obtain PAN of the party. If Pan not quoted 20
Note 6 Nil Rate will be applicable if the transporter quotes his PAN. If PAN is not Quoted the rate will be 20%.
Note 7 No TDS on service Tax :As per circular 01/2014 dated 13.01.2014 TDS is not applicable on service tax part if
C.H. PADLIYA & CO.
CHARTERED ACCOUNTANTS
90, DAWA BAZAR , 2ND FLOOR, 13-14 R.N.T. MARG, INDORE
LCULATION CHART (From 1st October, 2014 to 31st March, 2015)
TDS Rate TDS Rate TDS Amount
If Payment made If Payment made If Payment made
to to Company/ Amount Of to
Instructions
Individual/HUF Firm/etc Bill/Payment Individual/HUF
10% 10% <-Fill Amount Here -
10% 10% <-Fill Amount Here -
10% 10% <-Fill Amount Here -
10% 10% <-Fill Amount Here -
30% 30% - <-Fill Amount Here -
30% 30% - <-Fill Amount Here -
1% 2% - <-Fill Amount Here -
- - - <-Fill Amount Here -
10% 10% - <-Fill Amount Here -
2% 2% - <-Fill Amount Here -
20% 20% <-Fill Amount Here -
- 20% <-Fill Amount Here -
20% 20% - <-Fill Amount Here -
10% 10% - <-Fill Amount Here -
10% 10% - <-Fill Amount Here -
2% 2% - <-Fill Amount Here -
10% 10% - <-Fill Amount Here -
1% 1% - <-Fill Amount Here -
10% 10% - <-Fill Amount Here -
10% 10% - <-Fill Amount Here -
10% 10% - <-Fill Amount Here -
5% 5% - <-Fill Amount Here -
10% 10% - <-Fill Amount Here -
5% 5% - <-Fill Amount Here -
5% 5% - <-Fill Amount Here -
10% 10% - <-Fill Amount Here -
10% 10% - <-Fill Amount Here -
-
ial Year w.e.f from 01/07/2010.
HUF /Firm/ AOP/ BOI/ Domestic Company in respect of payment of income other than salary. Education Cess @ 2% plus secondary & High
eduction is made.
party. If Pan not quoted 20% w.e.f.-01/04/2010.
e rate will be 20%.
able on service tax part if service tax is shown separately.
TDS Amount Net Payable Net Payable
If Payment made If Payment made If Payment made
to Company/ to to Company/
Firm/etc Individual/HUF Firm/etc
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
n Cess @ 2% plus secondary & Higher Education Cess @ 1% is
C.H. PADLIYA & CO.
CHARTERED ACCOUNTANTS
90, DAWA BAZAR , 2ND FLOOR, 13-14 R.N.T. MARG, INDORE
`
Interest Calculator for delay in TDS Deposit (From 1st June, 2010)
Due Date : 04/07/10 <-Fill Here
Interest for days of delay
Deposited on : 15/07/10 <-Fill Here
Interest Rate : 18% p.a. Total Interest
Days of Delay : 12
INDORE
1st June, 2010)
I II
If Payment made If Payment made
to to Company/
Individual/HUF Firm/etc
- -
- -
