Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2011-12
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....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 ₹ 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%) on TDS in case ....
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....Nil 194A Interest other than interest on security 10% (a) ₹ 10,000/- where the payer is a banking company (b) ₹ 10,000/- where the payer is a co-operative society engaged in carrying on the business of banking; (c) ₹ 10,000/- on any deposit with post office under any scheme framed by the Central Government and notified by it in this behalf; and (d) ₹ 5,000/- in any o....
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....epurchase of units 20% - 194G Commission on sale of lottery ticket 10% ₹ 1,000 194H Commission or Brokerage 10% ₹ 5,000 194I Rent on land, building or furniture 10% ₹ 1,80,000 194I Rent on plant, machinery or equipment 2% ₹ 1,80,000 194J Fees for Professional/Technical services 10% ₹ 30,000 194LA Compensation to a resident on acquisition of cer....