SINGHVI, DEV & UNNI CHARTERED ACCOUNTANTS

TDS Chart for Financial Year 2010-2011 (upto 30-06-2010)
From 01-04-2010 to 30-06-2010 ‐ Company/Firm / Exemption Limit Co op Individual/ (Rs.) Society/Local HUF Authority 190,000 240,000 Average Rate 160,000 10,000 5,000 5,000 2,500 20000/50000 20000/50000 20000/50000 5,000 2,500 120,000 120,000 20,000 10.00% 10.00% 30.00% 30.00% 2.00% 2.00% 2.00% 10.00% 10.00% 2.00% 10.00% 10.00%

Sec.

Nature of Payments ( to resident)

192 Salaries - Resident woman below 65 years - Individual residents aged 65 yrs and above - Others 194A 194A 194B 194BB 194C 194C 194C 194D 194H 194I 194I 194J Interest from bank Interest other than bank interest Winning from lotteries & puzzles Winning from horse race ‐ Payment to contractors Payment to sub contract/advertisement contract Payment to transporters Insurance commission Commission/Brokerage Rent on plant/machinery Rent other than on plant/machinery Fees for professional/technical services

Average Rate

10.00% 10.00% 30.00% 30.00% 1.00% 1.00% 1.00% 10.00% 10.00% 2.00% 10.00% 10.00%

Notes: 1 Surcharge and Cess are not applicable on TDS from 01-04-2009 on payments (other than salary) made to resident. TDS is to be done at basic rate. 2 Where a transporter furnishes a valid PAN, no TDS is required to be done by the payer for the payments upto 31.03.2010. If PAN is not furnished by the transporter or the same is invalid, rate as per 194C shall apply for the period upto 31.03.2010.

194C.00% 2.00% 2.2010.00% 2.00% 30.04.00% 10.00% 2. 194I and 194J shall be applicable w.00% 30.000 Sec.Resident woman below 65 years .00% 30.000 10.000 5.00% 10.00% 1.) Society/Local HUF Authority 190.000 30. The condition is applicable for all the payments covered by TDS provisions.00% 10. 2 If PAN is not furnished on and from 01. 194BB.000 5.00% 10.000 240.000 10. TDS @ 20% shall be deducted by the payer. 194H. Nature of Payments ( to resident) 192 Salaries .00% 10.00% 1.00% 10.00% 30.000 180.00% 10.00% 2. .00% 10.Others 194A 194A 194B 194BB 194C 194C 194C 194D 194H 194I 194I 194J Interest from bank Interest other than bank interest Winning from lotteries & puzzles Winning from horse race ‐ Payment to contractors Payment to sub contract/advertisement contract Payment to transporters Insurance commission Commission/Brokerage Rent on plant/machinery Rent other than on plant/machinery Fees for professional/technical services Average Rate Average Rate 10.00% 10. DEV & UNNI CHARTERED ACCOUNTANTS TDS Chart for Financial Year 2010-2011 from 01-07-2010 onwards ‐ Company/Firm/ Exemption Limit Co op Individual/ (Rs.f.Individual residents aged 65 yrs and above .SINGHVI.00% 10. 01-07-2010. 194D.00% Notes: 1 Increase in threshold limits in the case of section 194B.e.000 180.00% 10.000 5.000 160.000 30000/75000 30000/75000 30000/75000 20.00% 1.

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