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File GST & E-TDS Returns
 
 
 
 
 

TDS Rate for the Assessment year 2013-14

Posted @ April 29, 2013, 11:59 pm under (GST & TDS Returns)

TDS Rate for the Assessment year 2013-14

Sl.

No.

Section of

Act

Nature of Payment

CUT OFF

                     Rate %

 

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 Int. on securities (by Bank)

10000

10

10

4A

194A

Interest other than Int. on securities (By others)

5000

10

10

5

194B

Lottery / Cross Word Puzzle

10000

30

30

6

194BB

Winnings from Horse Race

5000

30

30

7

194C(1)

Contracts

30000

1

2

8

194C(2)

Sub-contracts/ Advertisements

30000

1

2

9

194D

Insurance Commission

20000

10

10

10

194EE

Payments out of deposits under NSS

2500

20

-

11

194F

Repurchase of units by MF/UTI

1000

20

20

12

194G

Commission on sale of lottery tickets

1000

10

20

13

194H

Commission or Brokerage

5000

10

10

14

194I

Rent (other than P/M)

180000

10

10

 

180000

2

2

15

194 IA

TDS on transfer of immovable

property other than agriculture

land (wef 01.06.13)

5000000

1

1

16

194J

Professional/Technical charges/ Royalty

& Non-compete fees

 

30000

10

10

17

194J(1)(ba)

 

Any remuneration or commission paid to

director of the company (Effective from

1 July 2012)

NIL

10

 

10

 

18

194LA

Compensation on acquisition of

immovable property

200000

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 @20% :  If the deductee does not provide PAN to the

deductor.

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

payment is in excess of one crore.(10 %).

4. No TDS on Goods Transport

 

 

 

 

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