| TDS(tax deducted at Source) Rate chart For Financial Year 2010-11 | |||||
| Made to Resident | Threshhold | Company,firm.Co-op Society,Local authority | HUF , Individual | ||
| Section | Nature of payments | up to 30.06.10 | wef 01.07.10 | Rate in % | |
| 194A | Interest from Bank | 10000 | 10000 | 10 | 10 |
| 194A | Other Interest | 5000 | 5000 | 10 | 10 |
| 194B | Winning from Lotteries | 5000 | 10000 | 30 | 30 |
| 194BB | winning from Horse races | 2500 | 5000 | 30 | 30 |
| 194C | Payment to Contractors , Pay to Advt/Sub Contr , Payment to Transportor | 20000(50000 in a year) | 30000 (75000 IN year) | 2 | 1 |
| 194D | Insurance Commission | 5000 | 20000 | 10 | 10 |
| 194H | Commission/Brokerage | 2500 | 5000 | 10 | 10 |
| 194I | Rent-property | 120000 | 180000 | 10 | 10 |
| 194I | Rent-Plant / Machinery | 120000 | 180000 | 2 | 2 |
| 194J | Professional Fees | 20000 | 30000 | 10 | 10 |
| Note -1 | For Section 194C Rs. 20000 for single payment & Rs. 50000/75000 for aggregate Payment during a financial year. | ||||
| Note -2 | On payments made to Transporter, TDS is not required if PAN is provided. | ||||
| Note-3 | No Surcharge and Cess on payments made to a resident | ||||
| Note-4 | If PAN is not provided, The above rates or 20%, whichever is higher has to be deducted. | ||||
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