TDS rates and threshold limits for FY2015-16 across payment types, with rules on surcharge, cess, and PAN/declaration requirements. Consolidated TDS rates and threshold limits for FY2015-16 across payment categories, distinguishing resident and non resident treatments and noting surcharge and education cess application. It enumerates withholding percentages and monetary thresholds for specific payments (salary, interest, dividends, rent, professional fees, contractor payments, insurance and fund distributions), records limited exemptions and time bound rate rules, and identifies procedural compliance: declarations in Form 15G/15H (subject to PAN), certificates in Form 13 for lower/no deduction, 20% rate where PAN is absent, and non withholding of separately shown service tax.
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 and threshold limits for FY2015-16 across payment types, with rules on surcharge, cess, and PAN/declaration requirements.
Consolidated TDS rates and threshold limits for FY2015-16 across payment categories, distinguishing resident and non resident treatments and noting surcharge and education cess application. It enumerates withholding percentages and monetary thresholds for specific payments (salary, interest, dividends, rent, professional fees, contractor payments, insurance and fund distributions), records limited exemptions and time bound rate rules, and identifies procedural compliance: declarations in Form 15G/15H (subject to PAN), certificates in Form 13 for lower/no deduction, 20% rate where PAN is absent, and non withholding of separately shown service tax.
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