RATES FOR DEDUCTION OF TAX AT SOURCE

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....e from employment The average rate of income-tax on estimated income from employment during the financial year, computed on the basis of the rates specified in Part 1 of the First Schedule 2. Payment in respect of — (a) works contract; (b) service contract; (c) broadcasting and telecasting; (d) supply of labour for carrying out any works, or (e) service contract; advertis....

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....Commission, brokerage, remuneration, or prize (by whatever name called) for rendering any services 10 per cent. 8. Fees for professional or technical services 10 per cent. 9. Payment for royalty or non-compete fee 10 per cent. 10. Payment of compensation on compulsory acquisition of immovable property other than agricultural land. 10 per cent. 11. Rent— (i)....