Advertisement


0
TDS Rate Chart for FY 2014-15 AY 2015-16

TDS  Rate Chart
Assessment Year: 2015-2016 Financial Year: 2014-15
Particulars Individual / HUF Domestic Company / Firm Criteria for deduction
Nature of Payment Section Code Rate Rate Payment in excess of
1. Salary 192 As per prescribed rates applicable to Individual / Women & Senior Citizens
2. Interest other than Interest on Securities 194A 10 10 Banking Rs. 10,000 p.a. Others Rs. 5,000 p.a.
3. Winning from Lotteries & Puzzles 194B 30 30 Rs. 10,000 p.a.
4. Payment to Contractors 194C 1 2 Rs. 30,000 per contract of Rs. 75,000 p.a.
4.1 Advertising Contracts 194C 1 2
5. Insurance Commission 194D 10 10 Rs. 20,000 p.a.
6. Commission & Brokerage 194H 10 10 Rs. 5,000 p.a.
7. Rent - Land & Building 194I(B) 10 10 Rs. 1,80,000 p.a.
7.1 Rent - Plant & Machinery 104I(A) 10 10
8. Professional Fees & Technical Services 194J 10 10 Rs. 30,000 p.a.
9. Immovable property other than Agriculture Land 194IA 1 1 Rs. 50,00,000

Post a Comment

Dear readers, after reading the Content please ask for advice and to provide constructive feedback Please Write Relevant Comment with Polite Language.Your comments inspired me to continue blogging. Your opinion much more valuable to me. Thank you.