Professional Documents
Culture Documents
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
Page 1
TDS
IT SC IT+Sur EC NET
Company <= 1 crore 10 0 10 3 10.30
Company > 1 crore 10 10 11 3 11.33
Firm <= 1 crore 10 0 10 3 10.30
Firm > 1 crore 10 10 11 3 11.33
Individual /HUF <= 10 lacs 10 0 10 3 10.30
Individual /HUF>10 lacs 10 10 11 3 11.33
Co-Operative Societies 10 0 10 3 10.30
Local Authority 10 0 10 3 10.30
Rent
Threshold Limit - Rs. 120000
IT SC IT+Sur EC NET
Company <= 1 crore 20 0 20 3 20.60
Company > 1 crore 20 10 22 3 22.66
Firm <= 1 crore 20 0 20 3 20.60
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 17.00
Co-Operative Societies 20 0 20 3 20.60
Local Authority 20 0 20 3 20.60
Page 2
TDS
Firm > 1 crore 30 10 33 3 33.99
Individual /HUF <= 10 lacs 30 0 30 3 30.90
Individual /HUF>10 lacs 30 10 33 3 33.99
Co-Operative Societies 30 0 30 3 30.90
Local Authority 30 0 30 3 30.90
Insurance Commission
IT SC IT+Sur EC NET
Company <= 1 crore 20 0 20 3 20.60
Company > 1 crore 20 10 22 3 22.66
Firm <= 1 crore 10 0 10 3 10.30
Firm > 1 crore 10 10 11 3 11.33
Individual /HUF <= 10 lacs 10 0 10 3 10.30
Individual /HUF>10 lacs 10 10 11 3 11.33
Co-Operative Societies 10 0 10 3 10.30
Local Authority 10 0 10 3 10.30
Page 3
TDS
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
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
Page 4