TDS RATE CHART FY 2016-17 AY 2017-18
|
TDS RATE CHART
FY 2016-17 AY 2017-18 (%)
|
||||
|
Sec
|
Nature of Payment
|
Cut off (Rs.)
|
Indi/HUF
|
Others
|
|
192
|
Salaries
|
-
|
Avg rates
|
NA
|
|
Premature withdrawal from EPF
|
30000 (50000)
|
10
|
NA
|
|
|
193
|
Interest on securities
|
10000
|
10
|
|
|
194
|
Dividends
|
2500
|
10
|
|
|
194A
|
Interest Banks/Other
|
10000/5000
|
10
|
|
|
194B
|
Winning from Lotteries
|
10000
|
30
|
|
|
194BB
|
Winnings from Horse Race
|
5000 (10000)
|
30
|
|
|
|
Contractor-Single/Yearly
|
30K/75K(1Lakh)
|
1
|
2
|
|
As above
|
-
|
-
|
||
|
194D
|
Insurance Commission
|
20000 (15000)
|
10(5 %)
|
|
|
Life insurance policy
|
100000
|
2 (1%)
|
||
|
194EE
|
NSS
|
2500
|
20 (10%)
|
NA
|
|
194G
|
Commission /Lottery
|
1000(15000)
|
10(5%)
|
|
|
194H
|
Commission / Brokerage
|
5000 (15000)
|
10(5%)
|
|
|
Rent Land and
Building F&F
|
180000
|
10
|
||
|
194I
|
Rent-Plant/Machinery/equipment
|
180000
|
2
|
|
|
Immovable property
|
50 Lakh
|
1
|
||
|
Professional Fees
|
30000
|
10
|
||
|
194LA
|
Immovable Property
|
2 Lakh (2.5 Lakh)
|
10
|
|
Entries in Red color are applicable wef 01.06.2016
No comments:
Post a Comment