TDS RATE GUIDE FOR FINANCIAL YEAR 2009-2010 w.e.f. 01.04.2009 to 30.09.

2009
TDS RATE GUIDE FOR FINANCIAL YEAR 2009-2010 w.e.f. 01.04.2009 Rates of TDS (Inclusive of surcharge and educational cess)
STATUS OF PAYEE
Gross Payments to a single party in one Financial Year
Category of
Nature of Payment Exempted Amount (Rs.) Individual / HUF Partnership Firm Companies
Payment
Exceeds Rs. Less than Exceeds Rs. Less than Exceeds Rs. Less than
10 Lacs Rs. 10 Lacs 1 Crore Rs. 1 Crore 1 Crore Rs. 1 Crore
194A Interest - (Other than Interest on Interest Rs. 5000 p.a.
Securities)-FD Interest 11.330% 10.300% 11.330% 10.300% 22.660% 20.600%
194C Labour Charges/Jobwork Contractual Rs. 20000 with respect
" Office Cleaning Services " to one contract
" Clearing & Forwarding Charges "
" Freight/Transportation " OR
" Courier " Rs. 50000 with respect to
" Printing " the aggregate of contracts 2.266% 2.060% 2.266% 2.060% 2.266% 2.060%
" Repairing work " entered during the year
" Maintenance Contract "
" Car Hire charges "
" Work Contract Tax Purchases "
" Broadcasting & Telecasting "
194C Advertisement " As above
" Sub-contractual payments of above nature " 1.133% 1.030% 1.133% 1.030% 1.133% 1.030%

194H Commission/Brokerage to FD Commission Rs. 2500 p.a.

Brokers,Others Brokers(Property) &
Channel Partner (Other than Commission 11.330% 10.300% 11.330% 10.300% 11.330% 10.300%
on Shares & Securities)

194I Rent / Hire Charges:

For Immoveable Property (including
Godown & Car Parking Charges) & 16.995% 15.450% 22.660% 20.600% 22.660% 20.600%
Furniture and Fittings
Rent Rs.120000 p.a.
For Machinery, Plant & Equipment:
(Eg:- AC, Refrigerator, Computers,
Printers, Projectors, Cameras etc.) 11.330% 10.300% 11.330% 10.300% 11.330% 10.300%

194J Professional Fees Professional Rs. 20000 p.a.

Retainership Charges " "
Training Fees " "
Consultancy Fees " "
Audit Fees " "
11.330% 10.300% 11.330% 10.300% 11.330% 10.300%
Legal Fees " "
Technical Fees " "
Credit Rating Fees/Surveillence Fees " "
Royalty " "
Drafting Advertisement matter " "
 KRISHNA'S TDS CALCALCULATOR

FOR YEAR 2009-10 FROM 01.10.2009

NATURE OF PAYMENT COMMISSION 194-H

STATUS OF PAYEE FIRM

EXEMPTED AMOUNT 2500

AMOUNT PAID 50000

TDS AMOUNT 10% 5000

EDU.CESS AMOUNT 0% 0

SEC.HIGH.EDU.CESS AMT 0% 0

NET AMOUNT PAYABLE 45000

NOTE: PLEASE ENTER IN YELLOW COLOURED CELL'S

1, SELECT THE NATURE OF PAYMENT
2, SELECT STATUS OF PAYEE
3, ENTER AMOUNT PAID/CREDITED

INTEREST FOR DELAY PAYMENT OF TDS IS HERE UNDER

TOTAL TDS AMOUNT 4500

DATE OF DEDUCTION 1-5-2009

AS ON DATE 18-10-2010

NO OF DELAY DAYS 536

RATE OF INTEREST 1%

INTEREST AMOUNT 45

NOTE: ENTER IN VIOLET COLOURED CELLS ONLY.

1. ENTER THE AMOUNT
2. ENTER THE DATE OF DEDUCTION (FIRSTLY MONTH,DATE & YEAR)
 INDIVIDUAL/HUF
FIRM COMPANY
INTEREST 194-A INTEREST 10% 20% 20%
CONTRACT 194-C CONTRACT 1% 2% 2%
SUB-CONTRACT/ADVERTISEMENT 194-C SUB-CONTRACT/ADVERTISEMENT 1% 2% 2%
RENT 194-I RENT 10% 10% 10%
RENT ON MACHINERY 194-I RENT ON MACHINERY 2% 2% 2%
CONSULTANCY 194-J CONSULTANCY 10% 10% 10%
PROFESSIONAL 194-J PROFESSIONAL 10% 10% 10%
TECHNICAL 194-J TECHNICAL 10% 10% 10%
COMMISSION 194-H COMMISSION 10% 10% 10%

INTEREST Rs.5,000
CONTRACT Rs.20,000
SUB-CONTRACT/ADVERTISEMENT Rs.20,000
RENT Rs.120,000
RENT ON MACHINERY Rs.120,000
CONSULTANCY Rs.20,000
PROFESSIONAL Rs.20,000
TECHNICAL Rs.20,000
COMMISSION Rs.2,500
NY
 TDS RATE GUIDE FOR FINANCIAL YEAR 2009-2010 w.e.f. 01.10.2009 to 31.03.2010

TDS RATE GUIDE FOR FINANCIAL YEAR 2009-2010 w.e.f. 01.10.2009 Rates of TDS (Inclusive of surcharge and
educational cess)
STATUS OF PAYEE

Gross Payments to a single party in one Financial Year

Category of
Nature of Payment Exempted Amount (Rs.)
Payment Individual / HUF Partnership Firm Companies

194A Interest - (Other than Interest on Interest Rs. 5000 p.a.

Securities)-FD Interest 10.000% 20.000% 20.000%
194C Labour Charges/Jobwork Contractual Rs. 20000 with respect
" Office Cleaning Services " to one contract
" Clearing & Forwarding Charges " OR
" Courier " Rs. 50000 with respect to
" Printing " the aggregate of contracts
1.000% 2.000% 2.000%
" Repairing work " entered during the year
" Maintenance Contract "
" Car Hire charges "
" Work Contract Tax Purchases "
" Broadcasting & Telecasting "
194C Advertisement " As above
" Sub-contractual payments of above nature " 1.000% 2.000% 2.000%

194H Commission/Brokerage to FD Commission Rs. 2500 p.a.

Brokers,Others Brokers(Property) &
Channel Partner (Other than Commission 10.000% 10.000% 10.000%
on Shares & Securities)

194I Rent / Hire Charges:

For Immoveable Property (including
Godown & Car Parking Charges) & 10.000% 10.000% 10.000%
Furniture and Fittings
Rent Rs.120000 p.a.
For Machinery, Plant & Equipment:
(Eg:- AC, Refrigerator, Computers,
Printers, Projectors, Cameras etc.) 2.000% 2.000% 2.000%

194J Professional Fees Professional Rs. 20000 p.a.

Retainership Charges " "
Training Fees " "
Consultancy Fees " "
Audit Fees " "
10.000% 10.000% 10.000%
Legal Fees " "
Technical Fees " "
Credit Rating Fees/Surveillence Fees " "
Royalty " "
Drafting Advertisement matter " "