PLEASE ANY BODY TELL WHT IS PRESENT RATES OF TDS AND HOW
MANY TAXES ARE THERE PLEASE SEND ME THE ANSWER TO MY EMAIL
ADRESS I WAITING FOR UR ANSERS
Answer Posted / p.v.rao
plz visit below site :-
http://www.saraltaxoffice.com/resources/tds-rates.php
else read it below for better clarity :-
Form 24Q:
Male Female Senior Citizen Tax (%)
For Income Between 0 to 1,60,000 For Income Between 0 to
1,90,000 For Income Between 0 to 2,40,000 0
For Income Between 1,60,001 to 5,00,000 For Income
Between 1,90,001 to 5,00,000 For Income Between 2,40,001
to 5,00,000 10
For Income Between 5,00,001 to 8,00,000 For Income
Between 5,00,001 to 8,00,000 For Income Between 5,00,001
to 8,00,000 20
For Income above 8,00,001 For Income above 8,00,001 For
Income above 8,00,001 30
Surcharge 0
Education Cess 3
Form 26Q:
Section Nature of Payment Status Tax (%)
193 Interest on Debentures & Securities 10
194 Deemed Dividend 10
194A Other Interest
> Aggregate sum exceeding Rs. 10,000 for Banking Co’s ,
etc.per person during the financial year.
> Aggregate sum exceeding Rs. 5,000 per person during the
financial year 10
194B Lottery/Crossword Puzzle > Rs.10,000 30
194BB Winnings from Horse Race > Rs. 5,000 30
194C Contracts to Transporter, who has provided a valid
PAN 0*
Contracts to Individuals/HUF 1
Contracts to others 2
194D Insurance Commission > Rs.20,000 10
194EE Withdrawal from NSS > Rs.2,500 20
194F Repurchase of Units by MF/UTI 20
194G Commission on Sale of Lottery Tickets > Rs.1,000 10
194H Commission or Brokerage > Rs.5,000 10
194I Rent > Rs.1,80,000 p. a.
Rent of Plant & Machinery 2
Rent of Land, Building, Furniture, etc 10
194J Professional or Technical Fess > Rs.30,000 10
194LA Compensation on Compulsory Acquisition of immovable
property >Rs.1,00,000 during the financial year 10
Surcharge 0
Education Cess 0
* If there is no PAN details, then it is 20%. (or at
actual, whichever is higher)
Form 27Q:
Section
Nature of Payment
Status
Tax (%)
194E Payment to nonresident sportsmen or sports
association 10
195(a) Income from foreign exchange assets payable to an
Indian citizen 20
195(b) Income by way of long-term capital gain referred to
in sec. 115E 10
195(c) Income by way of Short-term capital gains u/s.
111A 15
195(d) Income from other long-term capital gains 20
195(e) Income by way of interest payable by
Government/Indian concern on money borrowed or debt
incurred by Government or Indian concern in foreign
currency 20
195(f) Royalty payable by Government or an Indian concern
in pursuance of an agreement made by non-resident with the
Government or the Indian concern after March 31, 1976,
where such royalty is in consideration for the transfer of
all or any rights (including the granting of a licence) in
respect of copyright in any book on a subject referred to
in the first proviso to section 115A(1A) to the Indian
concern or in respect of computer software referred to in
the second proviso to section 115(1A), to a person resident
in India -
1.Where the agreement is made before June 1, 1997 30
2.Where the agreement is made after May 31, 1997 but before
June 1, 2005 20
3.Where the agreement is made on or after June 1, 2005 10
195(g) Royalty (not being royalty of the nature referred to
in (e) sub para) payable by Government or an Indian concern
in pursuance of an agreement made by non-resident with the
Government or the Indian concern and where such agreement
is with an Indian concern, the agreement is approved by the
Central Government or where it relates to matter included
in the industrial policy, the agreement is in accordance
with that policy
1.Where the agreement is made after March 31, 1961 but
before April 1, 1976 COMPANY 50
OTHERS 30
2.Where the agreement is made after March 31, 1976 but
before June 1, 1997 30
3.Where the agreement is made after May 31, 1997 but before
June 1, 1997 20
4.Where the agreement is made on or after June 1, 2005 10
195(h) Fee for technical services payable by Government or
an Indian concern in pursuance of an agreement made by non-
resident with the Government or the Indian concern and
where such agreement is with an Indian concern, the
agreement is approved by the Central Government or where it
relates to matter included in the industrial policy, the
agreement is in accordance with the policy -
1.Where the agreement is made after February 29, 1964 but
before April 1, 1976 COMPANY 50
OTHERS 30
2.Where the agreement is made after March 31, 1976 but
before June 1, 1997 30
3.Where the agreement is made after May 31, 1997 but before
June 1, 2005 20
4.Where the agreement is made on or after June 1, 2005 10
195(i) Any other income COMPANY 40
OTHERS 30
196A Income in respect of Units of Non-residents 20
196B Income and Long-term Capital gain from units of an Off
shore fund 10
196C Income and Long-term Capital Gain from Foreign
Currency Bonds or shares of indian companies 10
196D Income of Foreign Institutional Investors for
Securities 20
Surcharge ( On Tax) Applicable for Foreign Companies if
payment/credit exceeds Rs.1 crore of such companies 2.5
Education Cess on Tax deducted Plus Surcharge 3
Form 27EQ:
Collection Code
Nature of Purchase
Tax (%)
6CA Alcoholic liquor for human consumption 1
6CB Timber obtained under a forest lease 2.5
6CC Timber obtained under any mode other than forest lease
2.5
6CD Any other forest product not being timber or tendu
leave 2.5
6CE Scrap 1
6CF Parking Lot 2
6CG Toll plaza 2
6CH Mining and quarrying 2
6CI Tendu leaves 5
Surcharge
(On Tax) Applicable for Foreign Companies if collections
exceeds Rs.1 crore of such companies 2.5
Education Cess Applicable for Foreign Companies 3
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