Commission on sale of Lottery tickets:
Applicable Section: 194G
TDS: 10%
Surcharge : 0%
Cess @ 3% : 0.3%
Total TDS : 10.3%
Limit : Rs. 1000/-
 
Insurance
Applicable Section: 194D
TDS: 10%
Surcharge : 0%
Cess @ 3% : 0.3%
Total TDS : 10.3%
Limit : Rs. .20000/-

Contract
Contract – TDS: 0% With Valid PAN
Applicable Section: 194C
Contract – Other
TDS: 2%
Surcharge : 0%
Cess @ 3% : 0.06%
Total TDS : 2.06%
Limit : 30000 Per Payment / 75000 Per Annum

Contract
Applicable Section: 194A
TDS: 10%
Surcharge : 0%
Cess @ 3% : 0.3%
Total TDS : 10.3%
Limit : 5000 (Non Banking) / 10000 (Banking)
 
Rent (Plant/Machinery)
Applicable Section: 194I
TDS: 2%
Surcharge : 0%
Cess @ 3% : 0.06%
Total TDS : 2.06%
Limit : Rs. .1,80,000/-

Rent (Land, Building/Furniture)
Applicable Section: 194I
TDS: 10%
Surcharge : 0%
Cess @ 3% : 0.3%
Total TDS : 10.3%
Limit : Rs. 1,80,000/-

Lotterie
Applicable Section: 194B
TDS: 30%
Surcharge : 0%
Cess @ 3% : 0.9%
Total TDS : 30.9%
Limit : Rs.10,000
 
Commission/Brokerage
Applicable Section: 194H
TDS: 10%
Surcharge : 0%
Cess @ 3% : 0.3%
Total TDS : 10.3%
Limit : Rs. Rs.5000
 
Compensation on property Acquisitior
Applicable Section: 194LA
TDS: 10%
Surcharge : 0%
Cess @ 3% : 0.3%
Total TDS : 10.3%
Limit : Rs.1,00,000
 
Debentures & Securities
Applicable Section: 193
TDS: 10%
Surcharge : 0%
Cess @ 3% : 0.3%
Total TDS : 10.3%
Limit : Rs.2500
 
Deemed Dividend
Applicable Section: 194
TDS: 10%
Surcharge : 0%
Cess @ 3% : 0.3%
Total TDS : 10.3%
Limit : Rs.2500
 
Professional / TechnicalFees
Applicable Section: 194J
TDS: 10%
Surcharge : 0%
Cess @ 3% : 0.3%
Total TDS : 10.3%
Limit : Rs. 30000


 

 
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