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TDS RATES FORFOR

ASSESSMENT
ASSESSMENT
YEARYEAR
2008-09
2008-09 FINASHIAL
FINANCIALYEAR
YEAR2007-08
2007-08

INDIVIDUALS < 10LACS AND INDIVIDUALS > 10LACS AND


FIRMS/COMPANY < 1CRORE FIRMS/COMPANY > 1CRORE

IT SC EC SHEC TOTAL IT SC EC SHEC TOTAL


1. Interest other than interest on securites
(sec 194 A)
Resident other than company. 10 NIL 0.2 0.1 10.3 10 1 0.22 0.11 11.33
Domestic company 20 NIL 0.4 0.2 20.6 20 2 0.44 0.22 22.66

2. Payment to resident contractor /


sub contractor (194C)
a) Advertising contract 1 NIL 0.02 0.01 1.03 1 0.1 0.02 0.01 1.13
b) Other than Advertising contract 2 NIL 0.04 0.02 2.06 2 0.2 0.04 0.02 2.27
c) sub contract 1 NIL 0.02 0.01 1.03 1 0.1 0.02 0.01 1.13

3. Commission or Brokerage (194H)


Upto 31-05-2007 5 NIL 0.1 0.05 5.15 5 0.5 0.11 0.06 5.67
From 01-06-2007 10 NIL 0.2 0.1 10.3 10 1 0.22 0.11 11.33

4. Rent to a resident (194 I) upto 31-05-2007


a) to individual or HUF 15 NIL 0.3 0.15 15.45 15 1.5 0.33 0.17 17
b) other than individual or HUF 20 NIL 0.4 0.2 20.6 20 2 0.44 0.22 22.66

From 01-06-2007
a) Rent of Plant & Machinery or Equipment 10 NIL 0.2 0.1 10.3 10 1 0.22 0.11 11.33
b) Rent of land building, Furniture to an
Individual and HUF 15 NIL 0.3 0.15 15.45 15 1.5 0.33 0.17 17
c) Rent of land, building,Furniture to other
than individual & HUF 20 NIL 0.4 0.2 20.6 20 2 0.44 0.22 22.66

5. Fees for professional or technical services194J


Upto 31-05-2007 5 NIL 0.1 0.05 5.15 5 0.5 0.11 0.06 5.67
From 01-06-2007 10 NIL 0.2 0.1 10.3 10 1 0.22 0.11 11.33

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