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12/4/13 TDS RATE CHART FOR FY 2013-14 AY 2014-15 - Tally Knowledge

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TDS RATE CHART FOR FY 2013-14 AY 2014-15

TDS (Tax Deducted at source) Rate chart for Financial Year 2013-14. Now add a latest Nature of

payment called "TDS on Transfer immovable property other than agriculture land" w.e.f. 1st June 2013.

Payment of this TDS (Tax Deducted at source) made by Form 26QB. Following the Latest TDS Rate

Chart

Sl. No. Section Nature of Payment CUT OFFRate %

HUF/IND Others

1 192 Salaries Average Rate

2 193 Interest on Debentures 5000 10 10

3 194 Deemed Dividend - 10 10

4 194A

Interest other than Interest on

Securities (By Bank)10000 10 10

4A 194AInterest other than Interest on

Securities (By Others)

5000 10 10

5 194B Lottery / Cross Word Puzzle 10000 30 30

6 194BB Winning form horse race 5000 30 30

7 194C(1) Contractors 30000 1 2

8 194C(2) Sub-Contractors / Advertisements 30000 1 2

9 194D Insurance Commission 20000 10 10

10 194EEPayments out od Depo sit under

NSS2500 20 -

11 194F Repurchase of units by MF / UTI 1000 20 20

12 194G Commission on sale of lotter tickets 1000 10 10

13 194H Commission or Brokerage 5000 10 10

14 194I

Rent (Land & Building) Furniture &

Fittings180000 10 10

Rent (P & M, Equipment) 180000 2 2

15 194 IA

TDS on transfer of Immovable

property other than agriculture land(w.e.f. 01.06.2013)

50 Lacs 1 1

16 194JProfessional/Technical charges/

Royalty & Non compete fees30000 10 10

17 194J(1)(ba)

Any remunera tion or commis sion

paid to director of the company

Nil 10 10

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Labels: Income Tax

. . . . .

18 194LACompensation on acquisition of

imm ovable property200000 10 10

Note:

1.Yearly Limit u/s 194C:Where the aggregate of the amounts paid/credited or likely to be paid/credited

to Contractor or Sub-contractor exceeds Rs.75,000 during the financial year, TDS has to be deducted

u/s 194C.

2. TDS at higher rate ie., 20% has to be deducted if the deductee does not provide PAN to the

deductor.(read detail u/s 206AA)

3. No TDS on Goods Transport :No deduction shall be made from any sum credited or paid or likely to

be credited or paid during the previous year to the account of a contractor during the course of business

of plying, hiring or leasing goods carriages on furnishing of his Permanent Account Number, to the

person paying or crediting such sum.(read details here No TDS on Goods Transport )

4. Surcharge on tax is not deductible /collectible at source in case of resident individual/ HUF /Firm/

AOP / BOI/Domestic Company in respect of payment of income other than salary.

5.Surcharge on TDS is applicable on payment made to non resident other than company ,if payment

is in excess of one crore.(10 %)

6. Surcharge on TDS on salary is applicable if taxable salary is more than one crore @ 10 %

7.In the case of Company other than Domestic Company,

o (i) at the rate of two per cent. of such tax, where the amount or the aggregate of such amounts

collected and subject to the collection exceeds one crore rupees but does not exceed ten crore rupees;

o (ii) at the rate of five per cent. of such tax, where the amount or the aggregate of such amounts

collected and subject to the collection exceeds ten crore rupees.

8. No Cess on payment made to resident: Education Cess is not deductible/collectible at source in

case of resident Individual/HUF/Firm/ AOP/ BOI/ Domestic Company in respect of payment of income

other than salary.Education Cess @ 2% plus secondary & Higher Education Cess @ 1% is deductible at

source in case of non-residents and foreign company.

9. TDS by Individual and HUF (Non Audit) case not deductible :An Individual or a Hindu Undivided

Family whose total sales, gross receipts or turnover from business or profession carried on by him does

not exceeds the monetary limits(Rs.100,00,000 in case of business & Rs.25,00,000 in case of

profession) under Clause (a) or (b) of Sec.44AB during the immediately preceding financial year shall not

be liable to deduct tax u/s.194A,194C, 194H, 194I & 194J. So no tax is deductible by HUF/Individual in first

year of operations of business even sales/Fees is more than 100/25 Lakh.

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