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Sheet 1: on or after 01_10_2009

NEW TDS RATES FROM 01.10.2009 PASSED IN FINANCE ACT(2) 2009 PAS
Particulars NEW TDS RATES%
Section Nature of Payment CUT OFF AMOUNT INDL/HUF OTHER
194A Interest from a Banking Company Rs. 10,000/- p.a 10.00
194A Interest other than from a Banking Co. Rs. 5,000/- p.a 10.00
194C Payment to sub-contrctor/Advertisement contracts Rs.20,000/- per contra
194C other Contractors Rs.20,000/- per contract or Rs. 50,000/- p.a 1.00 2.00
194C transport contractors engaged in business of plying, hiring or leasing good
194H Commission or Brokerage Rs. 2,500/- p.a 10.00
194I Rent other than Plant, Mach.& Eqp. Rs. 1,20,000/- p.a 10.00
194I Rent of Plant , Machinery & Equipments Rs. 1,20,000/- p.a 2.00
194J Professional Charges Rs.20,000/-p.a 10.00
* The nil rate will be applicable if the transporter quotes his PAN. If PAN is not q
** The rate of TDS will be 20 per cent in all cases, if PAN is not quoted by the d
No surcharge and cess is to be added from 01.04.2009 on tax deducted on non
VARIOUS SITUATION SURCHARGE CESS APPLICABILITY
STATUS PAYMENT SUR CHARGE CESS
Resident Corporate Other than Salaries N N
Resident Non-corporate Other than Salaries N N
Resident Non- Corporate Salaries N Y
Non-Resident Corporate <= 1 crore N Y
Non-Resident Corporate > 1 crore Y Y
Non-Resident Non-Corporate
NY
http://taxclubindia.com/NEWS/2009/09/tds-rates-2009-10-changes-in-tds-rates/
http://www.simpletaxindia.org/2009/07/new-tds-rate-fy-09-10-after-budget.html
TCS RATES FOR FINANCIAL YEAR
Particulars TCS RATES%
Section Nature of Payment CUT OFF AMOUNT INDL/HUF OTHER
206C Scrap - 1.00% 1.00%
206C Tendu Leaves - 5.00% 5.00%
206C Timber obtained under a forest lease or other mode - 2.50% 2.50%
206C Any other forest produce not being a Timber or tendu leave - 2.50% 2.50%
206C Alcoholic Liquor for Human Consumption - 1.00% 1.00%
206C Paking lot, toll plaza, mining & quarrying - 2.00% 2.00%
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Sheet 2: upto 30_09_2009

www.simpletaxindia.org
NEW TDS RATES FROM 01.04.2009 to 30.09.2009 PROPOSED IN BUDGET
Particulars Rates in %
Section Nature of Payment Criteria for Deduction (payment in excess of) Payme
194A Interest from a Banking Company Rs. 10,000/- p.a 10.00
194A Interest other than from a Banking Co. Rs. 5,000/- p.a 10.00
194C Contractors, (Advertising Contracts) & payment to sub-contrctor Rs.20,00
194C Contractors & CF Agents (Others) Rs.20,000/- per contract or Rs. 50,000
194H Commission or Brokerage Rs. 2,500/- p.a 10.00 10.00
194I Rent other than Plant, Mach.& Eqp. Rs. 1,20,000/- p.a 15.00 20.00
194I Rent of Plant , Machinery & Equipments Rs. 1,20,000/- p.a 10.00 10.00
194J Professional Charges Rs.20,000/-p.a 10.00 10.00
No surcharge and cess is to be added from 01.04.2009 on tax deducted on non
www.simpletaxindia.org
Read TDS Rate Applicability : Frequently Asked Questions

In which cases surcharge on TDS rates is NOT applicable ?


• On all payment to residents
• On all payment to non-corporate non-residents
• On all payments to foreign corporate if total payment is less than 1 Crore
In which cases surcharge on TDS rates is applicable ?
• On all payments to foreign corporate if total payment is more than 1 Crore
In which cases Education Cess, Secondary and Higher Education Cess is NOT
• On all payments to residents except salaries payment
In which cases Education Cess, Secondary and Higher Education Cess is appli
• On salaries
• On all payment to non-residents and foreign companies
Tags:tds rate chart,tds rates fy 2009-10,tds rates ay 2010-11,tds calculator,tds
revised tds rates,tds challan,tds rate contractors,Tds rates,tds rates 09-10,new
If you have any point in your mind regarding above then use comment section g

Download TDS rate Charts 01.04.2009 to 30.09.209 and 01.10.209 to 31.03.20


Download Direct tax changes in Budget Section wise with Date of Effect PDF
Download Tax slabs for Individual & Huf for 2009-10 FY after Budget
Tax Calculator for Individual & HUFonline after Budget fy 2009-10
Read TDS Rate Applicability : Frequently Asked Questions

NEW TDS RATE CHART FY 09-10 AFTER BUDGET

Sheet 1: on or after 01_10_2009

NEW TDS RATES FROM 01.10.2009 PASSED IN FINANCE ACT(2) 20


Particulars NEW TDS RATES%
Section Nature of Payment CUT OFF AMOUNT INDL/HUF OTHER
194A Interest from a Banking Company Rs. 10,000/- p.a 10.00
194A Interest other than from a Banking Co. Rs. 5,000/- p.a 10.00
194C Payment to sub-contrctor/Advertisement contracts Rs.20,000/- pe
194C other Contractors Rs.20,000/- per contract or Rs. 50,000/- p.a 1.
194C transport contractors engaged in business of plying, hiring or leas
194H Commission or Brokerage Rs. 2,500/- p.a 10.00
194I Rent other than Plant, Mach.& Eqp. Rs. 1,20,000/- p.a 10.00
194I Rent of Plant , Machinery & Equipments Rs. 1,20,000/- p.a 2.00
194J Professional Charges Rs.20,000/-p.a 10.00
* The nil rate will be applicable if the transporter quotes his PAN. If PAN
** The rate of TDS will be 20 per cent in all cases, if PAN is not quoted
No surcharge and cess is to be added from 01.04.2009 on tax deducted
VARIOUS SITUATION SURCHARGE CESS APPLICABILITY
STATUS PAYMENT SUR CHARGE CESS
Resident Corporate Other than Salaries N N
Resident Non-corporate Other than Salaries N N
Resident Non- Corporate Salaries N Y
Non-Resident Corporate <= 1 crore N Y
Non-Resident Corporate > 1 crore Y Y
Non-Resident Non-Corporate
NY
http://taxclubindia.com/NEWS/2009/09/tds-rates-2009-10-changes-in-td
http://www.simpletaxindia.org/2009/07/new-tds-rate-fy-09-10-after-budg
TCS RATES FOR FINANCIAL YEAR
Particulars TCS RATES%
Section Nature of Payment CUT OFF AMOUNT INDL/HUF OTHER
206C Scrap - 1.00% 1.00%
206C Tendu Leaves - 5.00% 5.00%
206C Timber obtained under a forest lease or other mode - 2.50% 2.50
206C Any other forest produce not being a Timber or tendu leave - 2.50
206C Alcoholic Liquor for Human Consumption - 1.00% 1.00%
206C Paking lot, toll plaza, mining & quarrying - 2.00% 2.00%

--------------------------------------------------------------------------------

Sheet 2: upto 30_09_2009

www.simpletaxindia.org
NEW TDS RATES FROM 01.04.2009 to 30.09.2009 PROPOSED IN BU
Particulars Rates in %
Section Nature of Payment Criteria for Deduction (payment in excess o
194A Interest from a Banking Company Rs. 10,000/- p.a 10.00
194A Interest other than from a Banking Co. Rs. 5,000/- p.a 10.00
194C Contractors, (Advertising Contracts) & payment to sub-contrctor R
194C Contractors & CF Agents (Others) Rs.20,000/- per contract or Rs
194H Commission or Brokerage Rs. 2,500/- p.a 10.00 10.00
194I Rent other than Plant, Mach.& Eqp. Rs. 1,20,000/- p.a 15.00 20.00
194I Rent of Plant , Machinery & Equipments Rs. 1,20,000/- p.a 10.00 1
194J Professional Charges Rs.20,000/-p.a 10.00 10.00
No surcharge and cess is to be added from 01.04.2009 on tax deducted
www.simpletaxindia.org
Read TDS Rate Applicability : Frequently Asked Questions
In which cases surcharge on TDS rates is NOT applicable ?
• On all payment to residents
• On all payment to non-corporate non-residents
• On all payments to foreign corporate if total payment is less than 1 Cro
In which cases surcharge on TDS rates is applicable ?
• On all payments to foreign corporate if total payment is more than 1 C
In which cases Education Cess, Secondary and Higher Education Cess
• On all payments to residents except salaries payment
In which cases Education Cess, Secondary and Higher Education Cess
• On salaries
• On all payment to non-residents and foreign companies
Tags:tds rate chart,tds rates fy 2009-10,tds rates ay 2010-11,tds calcula
revised tds rates,tds challan,tds rate contractors,Tds rates,tds rates 09-

If you have any point in your mind regarding above then use comment s

Download TDS rate Charts 01.04.2009 to 30.09.209 and 01.10.209 to 3


Download Direct tax changes in Budget Section wise with Date of Effec
Download Tax slabs for Individual & Huf for 2009-10 FY after Budget
Tax Calculator for Individual & HUFonline after Budget fy 2009-10
Read TDS Rate Applicability : Frequently Asked Questions

NEW TDS RATE CHART FY 09-10 AFTER BUDGET


NCE ACT(2) 2009 PASSED ON 19.08.2009

HUF OTHER

p.a 10.00
Rs.20,000/- per contract or Rs. 50,000/- p.a 1.00 2.00
50,000/- p.a 1.00 2.00
g, hiring or leasing goods carriages. Nil *

p.a 10.00
00/- p.a 2.00

his PAN. If PAN is not quoted the rate will be 1% for an individual/ HUF transporter and 2% for oth
N is not quoted by the deductee w.e.f. 1.04.2010
on tax deducted on non-salary payments made to resident taxpayers. It means that surcharges &

0-changes-in-tds-rates/
9-10-after-budget.html

HUF OTHER

de - 2.50% 2.50%
ndu leave - 2.50% 2.50%
OPOSED IN BUDGET 2009 PRESENTED ON 06/07/2009

ent in excess of) Payment to Individual. Or HUF payment to other

p.a 10.00
sub-contrctor Rs.20,000/- per contract or Rs. 50,000/- p.a 1.00 1.00
contract or Rs. 50,000/- p.a 2.00 2.00

p.a 15.00 20.00


00/- p.a 10.00 10.00

on tax deducted on non-salary payments made to resident taxpayers.It means that Surcharges &

less than 1 Crore

more than 1 Crore


Education Cess is NOT applicable ?

Education Cess is applicable ?

0-11,tds calculator,tds deduction rate


es,tds rates 09-10,new tds rates,tds rate chart,tds rate chart 09-10,tds rate,new tds rate chart,tds
use comment section given below.

d 01.10.209 to 31.03.2010 in PDF format


h Date of Effect PDF
after Budget
y 2009-10

IN FINANCE ACT(2) 2009 PASSED ON 19.08.2009

INDL/HUF OTHER
000/- p.a 10.00
. 5,000/- p.a 10.00
ontracts Rs.20,000/- per contract or Rs. 50,000/- p.a 1.00 2.00
ct or Rs. 50,000/- p.a 1.00 2.00
of plying, hiring or leasing goods carriages. Nil *

20,000/- p.a 10.00


s. 1,20,000/- p.a 2.00

quotes his PAN. If PAN is not quoted the rate will be 1% for an individual/ HUF transporter and 2
s, if PAN is not quoted by the deductee w.e.f. 1.04.2010
04.2009 on tax deducted on non-salary payments made to resident taxpayers. It means that surch
PLICABILITY
-2009-10-changes-in-tds-rates/
rate-fy-09-10-after-budget.html

INDL/HUF OTHER

her mode - 2.50% 2.50%


ber or tendu leave - 2.50% 2.50%
- 1.00% 1.00%
2.00% 2.00%

-----------------

2009 PROPOSED IN BUDGET 2009 PRESENTED ON 06/07/2009

n (payment in excess of) Payment to Individual. Or HUF payment to other


000/- p.a 10.00
. 5,000/- p.a 10.00
yment to sub-contrctor Rs.20,000/- per contract or Rs. 50,000/- p.a 1.00 1.00
000/- per contract or Rs. 50,000/- p.a 2.00 2.00
10.00 10.00
20,000/- p.a 15.00 20.00
s. 1,20,000/- p.a 10.00 10.00

04.2009 on tax deducted on non-salary payments made to resident taxpayers.It means that Surch

Questions
applicable ?

yment is less than 1 Crore

yment is more than 1 Crore


Higher Education Cess is NOT applicable ?

Higher Education Cess is applicable ?

ompanies
s ay 2010-11,tds calculator,tds deduction rate
,Tds rates,tds rates 09-10,new tds rates,tds rate chart,tds rate chart 09-10,tds rate,new tds rate c

ove then use comment section given below.

.209 and 01.10.209 to 31.03.2010 in PDF format


wise with Date of Effect PDF
9-10 FY after Budget
Budget fy 2009-10
Questions
ansporter and 2% for other transporters upto 31.3.2010

eans that surcharges & cess is not be included in basic TDS rates various situation are tabulated
eans that Surcharges & cess is not be included in basic TDS rates ,while deduction tds , in case o

e,new tds rate chart,tds on rent,tds chart 09-10,new tds rates 09-10,
HUF transporter and 2% for other transporters upto 31.3.2010

ers. It means that surcharges & cess is not be included in basic TDS rates various situation are t
ers.It means that Surcharges & cess is not be included in basic TDS rates ,while deduction tds ,
0,tds rate,new tds rate chart,tds on rent,tds chart 09-10,new tds rates 09-10,
s situation are tabulated in table given below
deduction tds , in case of payments to resident person/domestic company only .So in case of pay
s various situation are tabulated in table given below
s ,while deduction tds , in case of payments to resident person/domestic company only .So in cas
only .So in case of payment to Non resident and non -omestic company surcharge and Cess is a
ompany only .So in case of payment to Non resident and non -omestic company surcharge and C
surcharge and Cess is also to be included while calculating TDS amount .
mpany surcharge and Cess is also to be included while calculating TDS amount .