Rate of Tax Deduction at Source (TDS Chart) with Threshold limit for the Financial Year 2014-15

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....on TDS in case of payment is made to Resident or Domestic Company. 10% Surcharge on TDS in case of payment is made to Non Resident other than Foreign Company exceeds Rs. 1 Crore. 2% Surcharge on TDS if the recipient is a foreign company and amount exceeds Rs. 1 Crore to Rs. 10 Crore. In case of more than Rs. 10 crore, 5% surcharge is applicable. 2. Education Cess No EC or SHEC on TDS in c....

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....of the 6½ per cent Gold Bonds, 1977, or, as the case may be, the 7 per cent Gold Bonds, 1980. No TDS on certain specified securities - see section 193 193 Interest on 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 i....

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....4DA Payment of Life Insurance Policy     2% Rs. 1,00,000 194E Payment to a non-resident foreign citizen sportsman / entertainer or non -resident sports association   20% - 194EE Payment for National Saving Scheme, 1987 20% Rs. 2500 194F Payment for repurchase of units 20% - 194G Commission, remuneration or prize on sale of lottery ticket 10% Rs. 1,000 1....

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....by a business trust to its unit holders - Resident  10% - 194LBA Certain Income by a business trust to its unit holders - Non resident 5% - 194LC Interest payable to a non-resident / foreign company by an Indian specified company or a Business Trust  [Rate+ SC+EC+SHEC] 5% [Interest payable on money borrowed in foreign currency or issue of any long term bond including long-term ....