TDS rates for Financial Year 2013-14 Form 24Q: Tax (%) 0 10 20 30 0 3

Male For Income Between 0 to 2,00,000 For Income Between 2,00,001 to5,00,000 For Income Between 5,00,001 to10,00,000 For Income above 10,00,001 Surcharge Education Cess

Female For Income Between 0 to 2,00,000 For Income Between 2,00,001 to5,00,000 For Income Between 5,00,001 to10,00,000 For Income above 10,00,001

Senior Citizen For Income Between 0 to 2,50,000 For Income Between 2,50,001 to5,00,000 For Income Between 5,00,001 to10,00,000 For Income above 10,00,001

Super Senior Citizen Nil Nil For Income Between 5,00,001 to10,00,000 For Income above 10,00,001 0 3

Note: Age of senior citizen is 60 and above years. New category of assessee "Very Senior Citizen", aged above 80 years, is exempted till 5,00,000 of income. Form 26Q: Section Nature of Payment Status Tax (%)

193 194 194A

Interest on Debentures & Securities up to 30.06.2012 if interest exceeds 2500, from 1st july if interest exceeds 5000 Deemed Dividend Other Interest > Aggregate sum exceeding Rs. 10,000 for Banking Co's , etc.per person during the financial year. > Aggregate sum exceeding Rs. 5,000 per person during the financial year Lottery/Crossword Puzzle > Rs.10,000 Winnings from Horse Race > Rs. 5,000 Contracts to Transporter, who has provided a valid PAN Contracts to Individuals/HUF Contracts to others

10 10 10

194B 194BB 194C

30 30 0* 1 2 10 20 20 10 10 2 10 1

194D 194EE 194F 194G 194H 194I

Insurance Commission > Rs.20,000 Withdrawal from NSS > Rs.2,500 Repurchase of Units by MF/UTI>1000 Commission on Sale of Lottery Tickets > Rs.1,000 Commission or Brokerage > Rs.5,000 Rent > Rs.1,80,000 p. a. Rent of Plant & Machinery Rent of Land, Building, Furniture, etc

194IA

Payment on transfer of certain immovable property other than agricultural land (Effective from june 2013), if the

where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to section 115A(1A) to the Indian concern or in respect of computer software referred to in the second proviso to section 115(1A).30.000 10 194LA 10 Surcharge Education Cess 0 0 * If there is no PAN details.consideration paid or payable for the transfer of such property exceeds – 50.000 during the financial year upto July 1st 2012 From 1st July 2012 threshold limit will be 2. 115E Income by way of Short-term capital gains u/s. whichever is higher) Form 27Q: Section Nature of Payment Status Tax (%) 194E Payment to nonresident sportsmen or sports association (including Athlete) Payment to nonresident sportsmen or sports association from 1st july 2012 10 20 20 20 10 5 5 5 20 10 15 20 20 194EE 194F 194G 194LB 194LC 194LD 195(a) 195(b) 195(c) 195(d) 195(e) Payment in respect of deposits under National saving scheme if amount exceeds 2500 Payment on account of repurchase of units by Mutual funds or UTI for non corporate assesee commission on sale of lottery tickets for amount exceeding Rs 1000 Income by way of interest from infrastructure debt fund payable to a non-resident Income by way of interest from specified company payable to a non-resident from 1st july 2012 interest on rupee denominated bond pf an indian company or governmant securities Income from foreign exchange assets payable to an Indian citizen Income by way of long-term capital gain referred to in sec. 10(38) Income by way of interest payable by Government/Indian concern on money borrowed or debt incurred by Government or Indian concern in foreign currency Royalty payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern after March 31. 111A Any other long term capital gain (not covered u/s 10(33).000 and Any remuneration or commission paid to director of the company (Effective from 1 July 2012) Compensation on Compulsory Acquisition of immovable property >Rs. then it is 20%.00. (or at actual.00.00. 10(36).000 194J Professional or Technical Fess > Rs.1. to a person resident in India - 195(f) 25 195(g) . 1976.

being coal or lignite or iron ore from 1st july 2012 Bullion or jewellery (if the sale consideration is paid in cash exceeding 2. 1961 but before April 1. 1964 but before April 1.5 2.5 1 2 2 2 5 1 1 . 1976 COMPANY OTHERS 50 30 3.royalty otherthan above 1.000) Tax (%) 1 2.00.5 2.1 crore of such companies on Tax deducted Plus Surcharge Collection Code 6CA 6CB 6CC 6CD 6CE 6CF 6CG 6CH 6CI 206CJ 206CK Nature of Purchase Alcoholic liquor for human consumption Timber obtained under a forest lease Timber obtained under any mode other than forest lease Any other forest product not being timber or tendu leave Scrap Parking Lot Toll plaza Mining and quarrying Tendu leaves Minerals.Where the agreement is made after February 29.Where the agreement is made after March 31. the agreement is approved by the Central Government or where it relates to matter included in the industrial policy.Where the agreement is made on or after April 1. 1976 25 195(h) Fee for technical services payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern and where such agreement is with an Indian concern. the agreement is in accordance with the policy 1.Where the agreement is made after April 1976 25 195(i) Any other income COMPANY OTHERS 40 30 10 10 20 2 3 196B 196C 196D Surcharge ( On Tax) Education Cess Form 27EQ: Income and Long-term Capital gain from units of an Off shore fund Income and Long-term Capital Gain from Foreign Currency Bonds or shares of indian companies Income of Foreign Institutional Investors for Securities Applicable for Foreign Companies if payment/credit exceeds Rs. 1976 COMPANY OTHERS 50 30 3.

from 1st july 2012 Surcharge (On Tax) Education Cess Applicable for Foreign Companies if collections exceeds Rs.1 crore of such companies Applicable for Foreign Companies 2 3 .

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