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TDS Rate Chart for AY 2009-2010

Prepared By- Himanshu Malik

Individual /HUF <= 10 lacs

Individual /HUF>10 lacs

Co-Operative Societies
Company <= 1 crore

Company > 1 crore

Firm <= 1 crore

Local Authority
Firm > 1 crore
Section HEAD Threshold LimitNOTE
Sec 193 Interest on Securities 20.60 22.66 10.30 11.33 10.30 11.33 10.30 10.30
Interest other than Interest on
Sec 194A Securities Rs. 5000 1 20.60 22.66 10.30 11.33 10.30 11.33 10.30 10.30

Sec 194C Payment to Resident Contractors Rs. 20000 2.06 2.27 2.06 2.27 2.06 2.27 2.06 2.06
Payment to Sub-Contract/Adv
Sec 194C Contract Rs. 20000 1.03 1.13 1.03 1.13 1.03 1.13 1.03 1.03
Sec 194I Rent on Plant / Machinery Rs. 120000 10.30 11.33 10.30 11.33 10.30 11.33 10.30 10.30
Sec 194I Rent Rs. 120000 2 20.60 22.66 20.60 22.66 15.45 17.00 20.60 20.60

Fees for Professional / Technical


Sec 194 J Services upto 31/05/2007 Rs. 20000 5.15 5.67 5.15 5.67 5.15 5.67 5.15 5.15

Fees for Professional / Technical


Sec 194 J Services after 01/06/2007 Rs. 20000 10.30 11.33 10.30 11.33 10.30 11.33 10.30 10.30

Sec 194B Winning from Lotteries & Puzzles 30.90 33.99 30.90 33.99 30.90 33.99 30.90 30.90
Sec 194BB Winning from Horse Races 30.90 33.99 30.90 33.99 30.90 33.99 30.90 30.90
Sec 194D Insurance Commission 20.60 22.66 10.30 11.33 10.30 11.33 10.30 10.30
Non-resident Sportsman or Sports
Sec 194E Association 0.00 0.00 10.30 11.33 10.30 11.33 10.30 10.30
Commision on Sale of Lottery
Sec 194G Tickets 10.30 11.33 10.30 11.33 10.30 11.33 10.30 10.30
Commision/Brokerage upto
Sec 194H 31/05/2007 Rs. 2500 5.15 5.67 5.15 5.67 5.15 5.67 5.15 5.15
Commision/Brokerage after
Sec 194H 01/06/2007 Rs. 2500 10.30 11.33 10.30 11.33 10.30 11.33 10.30 10.30
Sec 206C TCS : Scrap 1.03 1.13 1.03 1.13 1.03 1.13 1.03 1.03
TCS : Alcoholic Liquor for Human
Sec 206C Consumption 1.03 1.13 1.03 1.13 1.03 1.13 1.03 1.03
NOTES:
1 (For Banking Company - Rs. 10000 w.e.f. 01/06/2007)
2 No tds is deductible on the Service tax included in Total Rent.