| 192 |
Income from Salary |
Senior Citizen (60 Years) |
Rs. 3,00,000
|
Average rate of Tax + Education Cess (Surcharge if Salary > 50 Lacs) |
Average rate of Tax + Education Cess
(Surcharge if Salary > 50 Lacs)
|
Super Senior Citizen (80 Years) |
Rs. 5,00,000 |
| Others |
Rs. 2,50,000 |
| 192A |
Premature Withdrawal from EPF (wef 01.06.2015) (*If PAN not furnished Rate of TDS at Maximum Mariginal Rate of 34.608%)
|
Rs. 50,000
|
10% |
10% |
| 193 |
* Interest on Securities |
Rs. 5,000 |
10% |
10% |
| 194A |
Interest from a Banking Company |
Rs. 10,000 per annum |
10% |
10% |
| 194A |
Interest other than from a Banking Company |
Rs. 5,000 per annum |
10% |
10% |
| 194B |
Winning from Lotteries & Cross Word Puzzles |
Rs. 10,000 per annum |
30% |
30% |
| 194C |
Transporters with valid PAN & to whom 44AE applicable |
- |
0% |
0% |
| 194C |
Payment to Contractors; Sub-contractor; Advertising Contractors (including other transporters) |
Rs.30,000 per contract (or)
Rs. 1,00,000 per annum
|
Individual/HUF 1% Others 2% |
Individual/HUF 1% Others 2% |
| 194D |
Insurance Commision |
Rs. 15,000
|
Resident:5%
Domestic Company:10% |
Resident:5%
Domestic Company:10% |
| 194DA |
Payment under life insurance policy (including Bonus) |
Rs.99,999 per annum |
1% |
1% |
| 194E |
Non-resident Sportman or Sports Association |
- |
20% |
20% |
| 194EE |
Out of deposit under NSS |
Rs.2,499 |
| Individual or HUF 10% |
| Other NA |
|
| Individual or HUF 10% |
| Other NA |
|
| 194G |
Commission on Sale of Lottery Tickets |
Rs. 15,000
|
5% |
5% |
| 194H |
**Commission/Brokerage |
Rs. 15,000 per annum
|
5% |
5% |
| 194-I |
**Rent on Plant / Machinery |
Rs. 1,80,000 per annum |
2% |
2% |
| 194-I |
**Land or building or furniture or fitting |
Rs. 1,80,000 per annum |
10% |
10% |
| 194-IA |
Payment or transfer of Non -agricultural immovable property |
Rs. 50,00,000 & above |
1% |
1% |
194-IB
| Rent payable by an individual or HUF not covered u/s. 194I
| Rs.50,000 per month
|
| -
| 5%
|
| 194J |
Fees for Professional / Technical Services |
Rs. 30,000 per annum |
10% |
2% (For Call Centre)
| 10% (For Others)
|
|
194LA
|
Compulsory Acquisition of immovable Property |
Rs. 2,50,000
|
10% |
10% |
* Only for Debenture in which the public are substantially interested
** Other than Individual or HUF except those covered u/s 44AB TCS Rates |
| 206C |
Scrap |
- |
1.00% |
1.00%
|
| 206C |
Tendu Leaves |
- |
5.00% |
5.00%
|
| 206C |
Timber obtained under a forest lease or other mode |
- |
2.50% |
2.50%
|
| 206C |
Any other forest produce not being a Timber or tendu leave |
- |
2.50% |
2.50%
|
| 206C |
Alcoholic Liquor for Human Consumption |
- |
1.00% |
1.00% |
| 206C |
Packing lot, toll plaza, mining & quarrying |
- |
2.00% |
2.00%
|
| 206C |
Purchase of coal lignite, Iron ore by a trader |
- |
1.00% |
1.00%
|
| 206C |
Sale Value of Motor vehicle whether in cheque or in any other mode of receipt |
Exceeding Rs. 10 Lakhs per transaction |
1.00% |
1.00% |