Rate of Tax Deduction at Source [TDS Chart] with Threshold limit for the Financial Year 2013-14

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....DS 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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.... 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 carrying o....

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....on   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, building or furniture 10% Rs. 1,80,000 194I Rent on plant, machinery or equipment 2% Rs. 1,80,000 194IA Payment / credit of consid....

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....tion investor or a qualified foreign investor [Rate+SC+EC+SHEC] 5% [Interest payable after 31.5.2013 but before 1.6.2015] 1. Self Declaration - Tax (TDS) is not deductible under section 193, 194, 194A, 194EE or 194K if the recipient makes a declaration in Form 15G / 15H under the provisions of section 197A. But, the person seeking to furnish Form 15G / 15H must have PAN number on or ....