T.D.S. & T.C.S CHART W.E.F.

: 01/04/2008

TAX DEDUCTED AT SOURCE (TDS )

SR NATURE OF PAYMENT PAYMENT PAYMENT T.D.S E.C H.E.C. TOTAL SECTION CODE CHALLAN REMARK
NO (Rs.) MADE TO % 2% 1% T.D.S NO.

Surcharge
1 LABOUR CHARGES 20000 IND/HUF 2 0.04 0.02 2.06% 194C 94-C ITNS 281 @ 10% of
WORKS CONTRACT FIRM/CO. TDS 1)
JOB WORK If Payee is
TRANSPORT & FREIGHT Ind
/HUF and
2 ADVERTISEMENT 20000 IND/HUF 1 0.02 0.01 1.03% 194C 94-C ITNS 281 amount paid
FIRM/CO. exceeds
RS.10 lacs
3 INTEREST 5000 IND/HUF/FIRM 10 0.20 0.10 10.30% 194A 94-A ITNS 281 2) if payee is
COMPANY 20 0.40 0.20 20.60% Company
/firm and
4 TECHNICAL & PROF.SER. 20000 IND/HUF 10 0.20 0.10 10.30% 194J 94-J ITNS 281 amount paid
FIRM/CO. exceeds
Rs.1 Crore
5 COMMISSION 2500 IND/HUF 10 0.20 0.10 10.30% 194H 94-H ITNS 281
FIRM/CO.

6 RENT
A) P & M - Equipments 120000 IND/HUF 10 0.20 0.10 10.30% 194-I 94-I ITNS 281
Car Etc. FIRM/CO.
B) Land, Building, Furniture 120000 IND/HUF 15 0.30 0.15 15.45% 194-I 94-I ITNS 281
FIRM/CO. 20 0.40 0.20 20.60%

7 PAYMENT TO Non Residents 1 Non Residents 30 0.60 0.30 30.90% 195 195 ITNS 281

TAX COLLECTION AT SOURCE (TCS )

SR NATURE OF SALE SALE SOLD TO T.D.S E.C H.E.C. TOTAL SECTION CODE CHALLAN REMARK
NO BILL (%) 2% 1% T.C.S NO.
(RS.)

1 SCRAP 1 IND/HUF 1 0.02 0.01 1.03% 206 C 6 CE ITNS 281

FIRM/CO. 1 0.02 0.01 1.03%
Surcharge
2 MINING/QUARY 1 IND/HUF 2 0.04 0.02 2.06% 206 C 6 CH ITNS 281 As above
FIRM/CO. 2 0.04 0.02 2.06%
As above