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
|
|
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
|