Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2012-13

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....S in case of payment is made to Resident or Domestic Company No Surcharge on TDS in case of payment is made to Non Resident other than Foreign Company 2.5% Surcharge on TDS if the recipient is a foreign company and amount exceeds Rs. 1 Crore. 2. Education Cess No EC or SHEC on TDS in case of payment is made to Resident or Domestic Company [Other than Salary] 3% EC and SHEC (2% + 1%)....

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....80 No TDS on certain specified securities - see section 193 193 Interest other Securities 10% 194 Dividend (Deemed) 10% Rs. 2,500 where shareholder is an individual   194 Dividend (Other) Nil 194A Interest other than interest on security 10% (a) Rs. 10,000/- where the payer is a banking company (b) Rs. 10,000/- where the payer is a co-operative society engaged in ca....

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....o 30.6.2012] 10% -   Payment to a non-resident foreign citizen sportsman / entertainer or non resident sports association [w.e.f. 1.7.2012] 20% - 194EE Payment for National Saving Scheme, 1987 20% Rs. 2500 194F Payment for repurchase of units 20% - 194G Commission on sale of lottery ticket 10% Rs. 1,000 194H Commission or Brokerage 10% Rs. 5,000 194I Rent on land, buil....