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  • TDS A.Y 09 - 10

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    senthamarai kannan A
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    TDS calcualtions

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    TDS calcualtions

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLS, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    7K views10 pages

    TDS A.Y 09 - 10

    Uploaded by

    senthamarai kannan A
    TDS calcualtions

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLS, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 10

    Daehsan India Pvt Ltd

    TDS Rate Chart for AY 2008-2009

    Interest on Securities
    IT SC IT+Sur EC NET
    Company <= 1 crore 20 0 20 3 20.6
    Company > 1 crore 20 10 22 3 22.66
    Firm <= 1 crore 10 0 10 3 10.3
    Firm > 1 crore 10 10 11 3 11.33
    Individual /HUF <= 10 lacs 10 0 10 3 10.3
    Individual /HUF>10 lacs 10 10 11 3 11.33
    Co-Operative Societies 10 0 10 3 10.3
    Local Authority 10 0 10 3 10.3

    Interest other than Interest on Securities

    Threshold Limit - Rs. 5000. (For Banking Company - Rs. 10000 w.e.f. 01/06/2007)
    IT SC IT+Sur EC NET
    Company <= 1 crore 20 0 20 3 20.6
    Company > 1 crore 20 10 22 3 22.66
    Firm <= 1 crore 10 0 10 3 10.3
    Firm > 1 crore 10 10 11 3 11.33
    Individual /HUF <= 10 lacs 10 0 10 3 10.3
    Individual /HUF>10 lacs 10 10 11 3 11.33
    Co-Operative Societies 10 0 10 3 10.3
    Local Authority 10 0 10 3 10.3

    Payment to Contractors
    Threshold Limit - Rs. 20000
    IT SC IT+Sur EC NET
    Company <= 1 crore 2 0 2 3 2.06
    Company > 1 crore 2 10 2.2 3 2.27
    Firm <= 1 crore 2 0 2 3 2.06
    Firm > 1 crore 2 10 2.2 3 2.27
    Individual /HUF <= 10 lacs 2 0 2 3 2.06
    Individual /HUF>10 lacs 2 10 2.2 3 2.27
    Co-Operative Societies 2 0 2 3 2.06
    Local Authority 2 0 2 3 2.06

    Payment to Sub-Contract/Adv Contract


    Threshold Limit - Rs. 20000
    IT SC IT+Sur EC NET
    Company <= 1 crore 1 0 1 3 1.03
    Company > 1 crore 1 10 1.1 3 1.13
    Firm <= 1 crore 1 0 1 3 1.03
    Firm > 1 crore 1 10 1.1 3 1.13
    Individual /HUF <= 10 lacs 1 0 1 3 1.03
    Individual /HUF>10 lacs 1 10 1.1 3 1.13
    Co-Operative Societies 1 0 1 3 1.03
    Local Authority 1 0 1 3 1.03

    Rent on Plant / Machinery


    Threshold Limit - Rs. 120000
    IT SC IT+Sur EC NET
    Company <= 1 crore 10 0 10 3 10.3
    Company > 1 crore 10 10 11 3 11.33
    Firm <= 1 crore 10 0 10 3 10.3
    Firm > 1 crore 10 10 11 3 11.33
    Individual /HUF <= 10 lacs 10 0 10 3 10.3
    Individual /HUF>10 lacs 10 10 11 3 11.33
    Co-Operative Societies 10 0 10 3 10.3
    Local Authority 10 0 10 3 10.3

    Rent
    Threshold Limit - Rs. 120000
    IT SC IT+Sur EC NET
    Company <= 1 crore 20 0 20 3 20.6
    Company > 1 crore 20 10 22 3 22.66
    Firm <= 1 crore 20 0 20 3 20.6
    Firm > 1 crore 20 10 22 3 22.66
    Individual /HUF <= 10 lacs 15 0 15 3 15.45
    Individual /HUF>10 lacs 15 10 16.5 3 17
    Co-Operative Societies 20 0 20 3 20.6
    Local Authority 20 0 20 3 20.6

    Fees for Professional / Technical Services upto 31/05/2007


    Threshold Limit - Rs. 20000
    IT SC IT+Sur EC NET
    Company <= 1 crore 5 0 5 3 5.15
    Company > 1 crore 5 10 5.5 3 5.67
    Firm <= 1 crore 5 0 5 3 5.15
    Firm > 1 crore 5 10 5.5 3 5.67
    Individual /HUF <= 10 lacs 5 0 5 3 5.15
    Individual /HUF>10 lacs 5 10 5.5 3 5.67
    Co-Operative Societies 5 0 5 3 5.15
    Local Authority 5 0 5 3 5.15

    Fees for Professional / Technical Services after 01/06/2007


    Threshold Limit - Rs. 20000
    IT SC IT+Sur EC NET
    Company <= 1 crore 10 0 10 3 10.3
    Company > 1 crore 10 10 11 3 11.33
    Firm <= 1 crore 10 0 10 3 10.3
    Firm > 1 crore 10 10 11 3 11.33
    Individual /HUF <= 10 lacs 10 0 10 3 10.3
    Individual /HUF>10 lacs 10 10 11 3 11.33
    Co-Operative Societies 10 0 10 3 10.3
    Local Authority 10 0 10 3 10.3

    Winning from Lotteries & Puzzles


    IT SC IT+Sur EC NET
    Company <= 1 crore 30 0 30 3 30.9
    Company > 1 crore 30 10 33 3 33.99
    Firm <= 1 crore 30 0 30 3 30.9
    Firm > 1 crore 30 10 33 3 33.99
    Individual /HUF <= 10 lacs 30 0 30 3 30.9
    Individual /HUF>10 lacs 30 10 33 3 33.99
    Co-Operative Societies 30 0 30 3 30.9
    Local Authority 30 0 30 3 30.9

    Winning from Horse Races


    IT SC IT+Sur EC NET
    Company <= 1 crore 30 0 30 3 30.9
    Company > 1 crore 30 10 33 3 33.99
    Firm <= 1 crore 30 0 30 3 30.9
    Firm > 1 crore 30 10 33 3 33.99
    Individual /HUF <= 10 lacs 30 0 30 3 30.9
    Individual /HUF>10 lacs 30 10 33 3 33.99
    Co-Operative Societies 30 0 30 3 30.9
    Local Authority 30 0 30 3 30.9

    Insurance Commission
    IT SC IT+Sur EC NET
    Company <= 1 crore 20 0 20 3 20.6
    Company > 1 crore 20 10 22 3 22.66
    Firm <= 1 crore 10 0 10 3 10.3
    Firm > 1 crore 10 10 11 3 11.33
    Individual /HUF <= 10 lacs 10 0 10 3 10.3
    Individual /HUF>10 lacs 10 10 11 3 11.33
    Co-Operative Societies 10 0 10 3 10.3
    Local Authority 10 0 10 3 10.3

    Non-resident Sportsman or Sports Association


    IT SC IT+Sur EC NET
    Company <= 1 crore 0 0 0 3 0
    Company > 1 crore 0 0 0 3 0
    Firm <= 1 crore 10 0 10 3 10.3
    Firm > 1 crore 10 10 11 3 11.33
    Individual /HUF <= 10 lacs 10 0 10 3 10.3
    Individual /HUF>10 lacs 10 10 11 3 11.33
    Co-Operative Societies 10 0 10 3 10.3
    Local Authority 10 0 10 3 10.3

    Commision on Sale of Lottery Tickets


    IT SC IT+Sur EC NET
    Company <= 1 crore 10 0 10 3 10.3
    Company > 1 crore 10 10 11 3 11.33
    Firm <= 1 crore 10 0 10 3 10.3
    Firm > 1 crore 10 10 11 3 11.33
    Individual /HUF <= 10 lacs 10 0 10 3 10.3
    Individual /HUF>10 lacs 10 10 11 3 11.33
    Co-Operative Societies 10 0 10 3 10.3
    Local Authority 10 0 10 3 10.3

    Commision/Brokerage upto 31/05/2007


    Threshold Limit - Rs. 2500
    IT SC IT+Sur EC NET
    Company <= 1 crore 5 0 5 3 5.15
    Company > 1 crore 5 10 5.5 3 5.67
    Firm <= 1 crore 5 0 5 3 5.15
    Firm > 1 crore 5 10 5.5 3 5.67
    Individual /HUF <= 10 lacs 5 0 5 3 5.15
    Individual /HUF>10 lacs 5 10 5.5 3 5.67
    Co-Operative Societies 5 0 5 3 5.15
    Local Authority 5 0 5 3 5.15

    Commision/Brokerage after 01/06/2007


    Threshold Limit - Rs. 2500
    IT SC IT+Sur EC NET
    Company <= 1 crore 10 0 10 3 10.3
    Company > 1 crore 10 10 11 3 11.33
    Firm <= 1 crore 10 0 10 3 10.3
    Firm > 1 crore 10 10 11 3 11.33
    Individual /HUF <= 10 lacs 10 0 10 3 10.3
    Individual /HUF>10 lacs 10 10 11 3 11.33
    Co-Operative Societies 10 0 10 3 10.3
    Local Authority 10 0 10 3 10.3

    TCS : Scrap
    IT SC IT+Sur EC NET
    Company <= 1 crore 1 0 1 3 1.03
    Company > 1 crore 1 10 1.1 3 1.13
    Firm <= 1 crore 1 0 1 3 1.03
    Firm > 1 crore 1 10 1.1 3 1.13
    Individual /HUF <= 10 lacs 1 0 1 3 1.03
    Individual /HUF>10 lacs 1 10 1.1 3 1.13
    Co-Operative Societies 1 0 1 3 1.03
    Local Authority 1 0 1 3 1.03
    TCS : Alcoholic Liquor for Human Consumption
    IT SC IT+Sur EC NET
    Company <= 1 crore 1 0 1 3 1.03
    Company > 1 crore 1 10 1.1 3 1.13
    Firm <= 1 crore 1 0 1 3 1.03
    Firm > 1 crore 1 10 1.1 3 1.13
    Individual /HUF <= 10 lacs 1 0 1 3 1.03
    Individual /HUF>10 lacs 1 10 1.1 3 1.13
    Co-Operative Societies 1 0 1 3 1.03
    Local Authority 1 0 1 3 1.03

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