TDS rates and threshold limits for various payments, including PAN absence penalty, surcharge, cess, and exemption rules. TDS rates and threshold limits for FY 2013-14 are set by payment category, with distinct withholding percentages and monetary thresholds; surcharge and education cess apply variably by recipient type; Form 15G/15H and assessing-officer certificates permit no or lower deduction (PAN required for self-declaration); absence of PAN triggers a higher withholding rate; special rules and lower rates apply to certain nonresident and specified-company payments.