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          Income Tax

          Rate of Tax Deduction at Source (TDS Chart) for the Financial Year 2007-08

          Old - Rates of TDS and TCS

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          TDS rates for varied payments set inclusive of cess and surcharge, with mid-year increases for commissions and professional fees. Rate schedules for tax deduction at source (TDS) for the financial year 2007-08 present percentages inclusive of surcharge and cesses, itemising withholding by income source (salary, interest, dividends, fees, commission, rent, lottery winnings, contractor payments, repurchase of units, compensation) and by recipient category (individual/HUF, firm, domestic company). The chart notes temporal rate adjustments for commission, professional/technical fees and for rent on plant and machinery effective from 01.06.2007.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  TDS rates for varied payments set inclusive of cess and surcharge, with mid-year increases for commissions and professional fees.

                                  Rate schedules for tax deduction at source (TDS) for the financial year 2007-08 present percentages inclusive of surcharge and cesses, itemising withholding by income source (salary, interest, dividends, fees, commission, rent, lottery winnings, contractor payments, repurchase of units, compensation) and by recipient category (individual/HUF, firm, domestic company). The chart notes temporal rate adjustments for commission, professional/technical fees and for rent on plant and machinery effective from 01.06.2007.


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