Вы находитесь на странице: 1из 8

NEW TDS RATES FOR F.Y.

2009-2010 ( A

TDS RATES FROM 01.04.2009 to 3

SECTION

194A
194A
194C
194C
194H
194I
194I
194J
No surcharge and cess is to be added from 01.04.2009 on tax deducted on non-salary payments made to resid
cess is not be included in basic TDS rates ,while deduction tds , in case of payments to resident person/domestic c
Non resident and non -domestic company surcharge and Cess is also to be included while calculating TDS amoun

NEW TDS RATES WITH EFFECT FROM

SECTION

194A
194A
194C
194C
194C
194H
194I
194I
194J
* The nil rate will be applicable if the transporter quotes his PAN. If PAN is not quoted the rate will be 1% for an ind
for other transporters upto 31.3.2010.

** The rate of TDS will be 20 per cent in all cases, if PAN is not quoted by the deductee w.e.f. 1.04.2010
No surcharge and cess is to be added from 01.04.2009 on tax deducted on non-salary payments made to resid
cess is not be included in basic TDS rates ,while deduction tds , in case of payments to resident person/domestic c
Non resident and non -domestic company surcharge and Cess is also to be included while calculating TDS amoun
Additional Details:

1. Within one week from the last day of the month in which tax is deducted.
2. If the amount is credited to the account of payee on the last day of the accounting year, within 2 months from the
3. IF TDS not deducted or deducted and not paid to Govt. - Interest @ 1% pm or part of the month from the date o
which such TDS was actually deducted (Section 201(1A)
NEW TDS RATES FOR F.Y. 2009-2010 ( A.Y. 2010- 2011 )

TDS RATES FROM 01.04.2009 to 30.09.2009

NATURE OF PAYMENT

Interest from a Banking Company


Interest other than from a Banking Co.
Contractors,(Advertising Contracts)& payment to sub-contrctor
Contractors & CF Agents (Others)
Commission or Brokerage
Rent other than Plant, Mach.& Eqp.
Rent of Plant , Machinery & Equipments
Professional / Technicall Charges
o surcharge and cess is to be added from 01.04.2009 on tax deducted on non-salary payments made to resident taxpayers.It means tha
ess is not be included in basic TDS rates ,while deduction tds , in case of payments to resident person/domestic company only .So in case o
on resident and non -domestic company surcharge and Cess is also to be included while calculating TDS amount .

NEW TDS RATES WITH EFFECT FROM 01.10.2009

NATURE OF PAYMENT

Interest from a Banking Company


Interest other than from a Banking Co.
Payment to sub-contrctor/Advertisement contracts
other Contractors
Transport contractors engaged in the business of plying, hiring or leasing goods carriages.
Commission or Brokerage
Rent other than Plant, Mach.& Eqp.
Rent of Plant , Machinery & Equipments
Professional/Technical Charges
The nil rate will be applicable if the transporter quotes his PAN. If PAN is not quoted the rate will be 1% for an individual/ HUF transporter a
r other transporters upto 31.3.2010.

The rate of TDS will be 20 per cent in all cases, if PAN is not quoted by the deductee w.e.f. 1.04.2010
o surcharge and cess is to be added from 01.04.2009 on tax deducted on non-salary payments made to resident taxpayers.It means tha
ess is not be included in basic TDS rates ,while deduction tds , in case of payments to resident person/domestic company only .So in case o
on resident and non -domestic company surcharge and Cess is also to be included while calculating TDS amount .
dditional Details:

Within one week from the last day of the month in which tax is deducted.
If the amount is credited to the account of payee on the last day of the accounting year, within 2 months from the end of the month in whic
IF TDS not deducted or deducted and not paid to Govt. - Interest @ 1% pm or part of the month from the date on which tax was deductible
which such TDS was actually deducted (Section 201(1A)
Y. 2009-2010 ( A.Y. 2010- 2011 )

01.04.2009 to 30.09.2009

Rates in %
CRITERIA FOR DEDUCTION
INDIVIDUAL and HUF Payment To Others
(PAYMENT IN EXCESS OF)
Rs. 10,000/- p.a 10 20
Rs. 5,000/- p.a 10 20
Rs.20,000/- per contract or Rs. 50,000/- p.a 1 1
Rs.20,000/- per contract or Rs. 50,000/- p.a 2 2
Rs. 2,500/- p.a 10 10
Rs. 1,20,000/- p.a 15 20
Rs. 1,20,000/- p.a 10 10
Rs.20,000/-p.a 10 10
nts made to resident taxpayers.It means that Surcharges &
person/domestic company only .So in case of payment to
ulating TDS amount .

EFFECT FROM 01.10.2009


Rates in %
CRITERIA FOR DEDUCTION
INDIVIDUAL and HUF Payment To Other
(PAYMENT IN EXCESS OF)

Rs. 10,000/- p.a 10 20


Rs. 5,000/- p.a 10 20
Rs.20,000/- per contract or Rs. 50,000/- p.a 1 2
Rs.20,000/- per contract or Rs. 50,000/- p.a 1 2
Nil * Nil Nil
Rs. 2,500/- p.a 10 10
Rs. 1,20,000/- p.a 10 10
Rs. 1,20,000/- p.a 2 2
Rs.20,000/-p.a 10 10
ill be 1% for an individual/ HUF transporter and 2%

nts made to resident taxpayers.It means that Surcharges &


person/domestic company only .So in case of payment to
ulating TDS amount .
n 2 months from the end of the month in which credit is made.
nth from the date on which tax was deductible to the date on
Due Date Chart Of all Statu

Quarterly Filing of Advance


Payment of Payment of Tax Audit
Month T.D.S Income Tax Tax
T.D.S F.B.T Report
Return Return Payment
15th
April 7th (- ) (- ) (- ) (- )
(Salary)
May 7th/31st (- ) (- ) (- ) (- ) (- )
June 7th (15th ) 15th (- ) (- ) 15th
31st(Non
July 7th 15th (- ) (- ) (- )
Corp)
August 7th (- ) (- ) (- ) (- ) (- )
(30th
September 7th (- ) 15th (30th ) 15th
(corp) )
October 7th 15th (- ) (- ) - (- )
November 7th (- ) (- ) (- ) (- ) (- )
December 7th (- ) (15th ) (- ) (- ) 15th
January 7th 15th (- ) (- ) (- ) (- )
February 7th (- ) (- ) (- ) (- ) (- )
March 7th (- ) (15th ) (- ) (- ) 15th/31st

Quarterly Return of TDS and TCS

Quarter Form 24Q Form 26Q Form 27Q Form 27EQ Service Tax Challa
First July 15th July 15th July 15th July 14th Service Tax Payment
October October October October
Second 15th 15th 15th 14th Application for Regist
January January January January
Third 15th 15th 15th 14th Service Tax Return

Fourth June 15th June 15th June 15th June 14th

Challans
Particulars of Payment of TDS
to be Used
Challan form for depositing Income Tax
Challan Form for depositing Tax
Deducted at Source (TDS) or Tax 281
Collected at Source
Challan form (TCS) Securities
for depositing
Transaction Tax or Hotel Receipt Tax or
282
Expenditure/Other Tax or Estate Duty
or Wealth
Challan Taxfor
Form or Gift Tax
depositing Banking
Cash Transaction Tax or Fringe Benefits 283
Tax
e Chart Of all Statutory Payments

Vat Professiona
Vat Audit/ l Tax
Payment of Service Tax ESIC P.F Payment/
Statuatory Payment ROC
Service Tax Return Payments Payment Monthly
Audit Return
Return
(- ) 25th 21st 15th 20th/30th (- ) 20th/30th
5th (- ) 21st 15th 20th (- ) 20th
5th (- ) 21st 15th 20th (- ) 20th
5th (- ) 21st 15th 20th/31st (- ) 20th/30th
5th (- ) 21st 15th 20th (- ) 20th
5th (- ) 21st 15th 20th 30th
20th
5th 25th 21st 15th 20th/31st (- ) 20th/30th 31st
5th (- ) 21st 15th 20th (- ) 20th
5th (- ) 21st 15th 20th (- ) 20th
5th (- ) 21st 15th 20th/31st (- ) 20th/31st
5th (- ) 21st 15th 20th (- ) 20th
5th/31st (- ) 21st 15th 20th/25th (- ) 20th/31st

Service Tax Challans


Form
Service Tax Payment Challan GAR 7

ST -1
Application for Registration
ST-3
Service Tax Return