.H. PADLIYA & CO.

CHARTERED ACCOUNTANTS
AZAR , 2ND FLOOR, 13-14 R.N.T. MARG, INDORE

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
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