TDS rates Chart for FY 2012-13

TDS rates Chart for FY 2012-13 and AY (Assessment Year)2013-14 as per Budget 2012.

TDS rates for FY 2012-13

Sr.No.SectionsNature of paymentsThreshold limit in Rs.Threshold limit in Rs.Rates % for Individual/HUFRates % for Others
   w.e.f. 1st Apr.2012w.e.f. 1st Jul.2012  
1192Income from SalarySalary income exceed exemption limit of IT (Taxable Income)Salary income exceed exemption limit of IT (Taxable Income)Avg rate -
2193Interest on Debentures 2,500 5,000 10%10%
3194AInterest other than Interest on securities payable by bank 10,000 10,000 10%10%
4194AInterest other than Interest on securities payable by Others 5,000 5,000 10%10%
5194BWining from Lottery /Crossword Puzzles 10,000 10,000 30%30%
6194BBWining from Horse Races 5,000 5,000 30%30%
7194CPayments to contractors for single transaction 30,000 30,000 1%2%
8194CPayments to Sub contractors/Advertisements 30,000 30,000 1%1%
9194CPayments to contractors for aggregate transactions during FY 75,000 75,000 1%2%
10194DInsurance commission 20,000 20,000 10%10%
11194EEPayments out of deposits
under NSS
2,500 2,500 20%-
12194FRepurchase of units by Mutual Fund/UTI 1,000 1,000 20%20%
13194GCommission on sale of lottery tickets 1,000 1,000 10%10%
14194HCommission or Brokerage 5,000 5,000 10%10%
15194IRent on Plant and Machinery,Equipment,
Furniture,Fittings)
1,80,000 1,80,000 2%2%
16194 IRent other than P&M,Equipment,
Furniture & Fittings
1,80,000 1,80,000 10%10%
17194JProfessional and Technical fees 30,000 30,000 10%10%
18194JAny remuneration or commission paid to
director of the company
NA NIL 10%10%
19194LACompensation on
acquisition of immovable property
1,00,000 2,00,000 10%10%
20194LLAPayment on transfer of
certain immovable
property other than agriculture land
(w.e.f 1st Oct,2012)
  Rs. 50 Lacs in case property is in a specified urban agglomeration, Rs.20 Lacs in case of Property is situated in any othe area. 1%1%

 

How to use above TDS rates Chart for FY 2012-13:

Above table is very user-friendly and provide better navigation. You can search TDS section/Description in search box e.g. “194C”, you will get TDS detail U/S 194C i.e. TDS relate to payment to contractor. You can decide to show 10, 25,50 or 100 rows at a time. You can take print out or take PDF version by selecting 100 rows (for all entries) and clicking on respective option which is available at the end of post. You can sort table. Hope you will like it!

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2 comments on “TDS rates Chart for FY 2012-13
  1. KETAN says:

    I WANT TO KNOW HOW MUCH RATE ON INTEREST TO PAY OF NON – RESIDENT OF INDIA.

  2. GAUTAM MISHRA says:

    WHAT IS OTHER FOR CONTRACTOR 30000 THAN 1% IF EXCEED 30000 AMOUNT HOW WILL BE CALCULATED %

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