https://www.taxtmi.com/manuals?id=2577 Section 393(1), Table serial number 6 prescribes TDS for contract payments, high-value payments by Individuals and Hindu Undivided Families, and professional or technical service payments. Contract payments attract rates based on contractor status and apply once single-contract or aggregate thresholds are crossed; separately stated material value may be excluded for customised products. Individuals and Hindu Undivided Families outside other specified entries deduct 2% on covered high-value payments. Specified persons deduct at 2% for limited technical-service, cinematographic-royalty and call-centre categories, and 10% otherwise; director's remuneration has no threshold. en-us Wed, 05 Apr 2023 15:12:00 +0530 Tue, 04 Aug 2026 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2577 Section 393(1), Table serial number 6 prescribes TDS for contract payments, high-value payments by Individuals and Hindu Undivided Families, and professional or technical service payments. Contract payments attract rates based on contractor status and apply once single-contract or aggregate thresholds are crossed; separately stated material value may be excluded for customised products. Individuals and Hindu Undivided Families outside other specified entries deduct 2% on covered high-value payments. Specified persons deduct at 2% for limited technical-service, cinematographic-royalty and call-centre categories, and 10% otherwise; director's remuneration has no threshold. Manuals Income Tax Wed, 05 Apr 2023 15:12:00 +0530 https://www.taxtmi.com/manuals?id=2577