Relyonsoft.com
 
eTDS Software
 

TDS Rates for Financial Year 2013-14

 

Form 24Q:

Male Female Senior Citizen Super Senior Citizen Tax (%)
For Income Between 0 to 2,00,000 For Income Between 0 to 2,00,000 For Income Between 0 to 2,50,000 Nil 0
For Income Between 2,00,001 to 5,00,000 For Income Between 2,00,001 to 5,00,000 For Income Between 2,50,001 to 5,00,000 Nil 10
For Income Between 5,00,001 to 10,00,000 For Income Between 5,00,001 to 10,00,000 For Income Between 5,00,001 to 10,00,000 For Income Between 5,00,001 to 10,00,000 20
For Income above 10,00,001 For Income above 10,00,001 For Income above 10,00,001 For Income above 10,00,001 30
Surcharge   0 0
Education Cess   3 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 Interest on Debentures & Securities up to 30.06.2012 if interest exceeds 2500, from 1st july if interest exceeds 5000   10
194
Deemed Dividend
  10
194A
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
  10
194B Lottery/Crossword Puzzle > Rs.10,000 30
194BB Winnings from Horse Race > Rs. 5,000 30
194C Contracts to Transporter, who has provided a valid PAN 0*
Contracts to Individuals/HUF 1
Contracts to others 2
194D Insurance Commission > Rs.20,000   10
194EE Withdrawal from NSS > Rs.2,500 20
194F Repurchase of Units by MF/UTI > 1000 20
194G Commission on Sale of Lottery Tickets > Rs.1,000 10
194H Commission or Brokerage > Rs.5,000 10
194I Rent > Rs.1,80,000 p. a.
           Rent of Plant & Machinery
  2
           Rent of Land, Building, Furniture, etc   10
194IA Payment on transfer of certain immovable property other than agricultural land (Effective from june 2013), if the consideration paid or payable for the transfer of such property exceeds – 50,00,000 1
194J Professional or Technical Fess > Rs.30,000 and Any remuneration or commission paid to director of the company (Effective from 1 July 2012) 10
194LA Compensation on Compulsory Acquisition of immovable property >Rs.1,00,000 during the financial year upto July 1st 2012 From 1st July 2012 threshold limit will be 2,00,000 10
Surcharge   0
Education Cess   0
 
* If there is no PAN details, then it is 20%. (or at actual, whichever is higher)
 

Form 27Q:

Section

Nature of Payment

Status

Tax (%)

194E Payment to nonresident sportsmen or sports association (including Athlete) 10
  Payment to nonresident sportsmen or sports association from 1st july 2012 20
194EE Payment in respect of deposits under National saving scheme if amount exceeds 2500 20
194F Payment on account of repurchase of units by Mutual funds or UTI for non corporate assesee 20
194G commission on sale of lottery tickets for amount exceeding Rs 1000 10
194LB Income by way of interest from infrastructure debt fund payable to a non-resident 5
194LC Income by way of interest from specified company payable to a non-resident from 1st july 2012 5
194LD interest on rupee denominated bond pf an indian company or governmant securities 5
195(a) Income from foreign exchange assets payable to an Indian citizen 20
195(b) Income by way of long-term capital gain referred to in sec. 115E 10
195(c) Income by way of Short-term capital gains u/s. 111A 15
195(e) Income by way of interest payable by Government/Indian concern on money borrowed or debt incurred by Government or Indian concern in foreign currency 20

195(f)

 

195(g)

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, 1976, 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), to a person resident in India - royalty otherthan above 25
1.Where the agreement is made after March 31, 1961 but before April 1, 1976 COMPANY 50
OTHERS 30
3.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 approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with the policy -
1.Where the agreement is made after February 29, 1964 but before April 1, 1976 COMPANY 50
OTHERS 30
3.Where the agreement is made after April 1976   25
195(i) Any other income COMPANY 40
OTHERS 30
196B Income and Long-term Capital gain from units of an Off shore fund   10
196C Income and Long-term Capital Gain from Foreign Currency Bonds or shares of indian companies   10
196D Income of Foreign Institutional Investors for Securities   20
Surcharge ( On Tax) Applicable for Foreign Companies if payment/credit exceeds Rs.1 crore of such companies 2
Education Cess on Tax deducted Plus Surcharge 3
 

Form 27EQ:

Collection Code Nature of Purchase Tax (%)
6CA Alcoholic liquor for human consumption 1
6CB Timber obtained under a forest lease 2.5
6CC Timber obtained under any mode other than forest lease 2.5
6CD Any other forest product not being timber or tendu leave 2.5
6CE Scrap 1
6CF Parking Lot 2
6CG Toll plaza 2
6CH Mining and quarrying 2
6CI Tendu leaves 5
206CJ Minerals, being coal or lignite or iron ore from 1st july 2012 1
206CK Bullion or jewellery (if the sale consideration is paid in cash exceeding 2,00,000) from 1st july 2012 1
Surcharge
(On Tax)
Applicable for Foreign Companies if collections exceeds Rs.1 crore of such companies 2
Education Cess Applicable for Foreign Companies 3
Chat with us
 
eTDS
Must Watch. . .
  » TDS Rate Calculator
  » TDS Procedure
  » BSR Code
  » CIN Number
  » FVU 2.126
  » Filing e-TDS
TDS
Check it Now . . .
  » Saral Sign
  » Saral TDS
  » TDS Professional
  » TDS Corporate
  » TDS Institutional
  » Download [Free]
  » Contact Relyon
  » Relyon Products
Update
Hot News. . .
  » e-Payment of TDS
  » New ITR Forms
Relyon
© Relyon Softech Ltd. All rights reserved
Resources - Free Link Exchange