| 192 |
Income from Salary |
Senior Citizen (60 Years) |
Rs. 3,00,000
|
Average rate of Tax +Education Cess (Surcharge if Salary > 1 Cr) |
|
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%)
|
Upto 31-05-2016
|
Rs. 30,000 |
From 01-06-2016
|
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% |
| 194BB |
Winning from Horse Races |
Upto 31-05-2016
|
Rs. 5,000 per annum |
From 01-06-2016
|
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) |
| Upto 31-05-2016 |
30,000 per contract (or) |
| From 01-06-2016 |
30,000 per contract (or) |
| Upto 31-05-2016 |
Rs. 75,000 per annum |
| From 01-06-2016 |
Rs. 1,00,000 per annum |
|
Individual/HUF 1% Others 2% |
Individual/HUF 1% Others 2% |
| 194D |
Insurance Commision |
Upto 31-05-2016
|
Rs. 20,000 |
From 01-06-2016
|
Rs. 15,000 |
|
10% |
5% |
| 194DA |
Payment under life insurance policy (including Bonus) |
Rs.99,999 per annum |
2% |
1% |
| 194E |
Non-resident Sportman or Sports Association |
- |
20% |
20% |
| 194EE |
Out of deposit under NSS |
Rs.2,499 |
| Individual or HUF 20% |
| Other NA |
|
| Individual or HUF 10% |
| Other NA |
|
| 194G |
Commission on Sale of Lottery Tickets |
Upto 31-05-2016
|
Rs. 1,000 |
From 01-06-2016
|
Rs. 15,000 |
|
10% |
5% |
| 194H |
Commission/Brokerage |
Upto 31-05-2016
|
Rs. 5,000 per annum |
From 01-06-2016
|
Rs. 15,000 per annum |
|
10% |
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% |
| 194J |
Fees for Professional / Technical Services |
Rs. 30,000 per annum |
10% |
10% |
194LA
|
Compulsory Acquisition of immovable Property |
Upto 31-05-2016
|
Rs. 2,00,000 |
From 01-06-2016
|
Rs. 2,50,000 |
|
10% |
10% |
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 |
Where Amount Received Partially or Wholly in Cash:-
Purchase of Bullion
Jewellery
Any other goods or service (where TDS is not deducted) |
Exceeding Rs. 2 Lacs per transaction
Exceeding Rs. 5 Lacs per transaction
Exceeding Rs. 2 Lacs per transaction |
1.00%
1.00%
0.00% |
1.00%
1.00%
1.00%
|
| 206C |
Purchase of coal lignite, Iron ore by a trader |
- |
1.00% |
1.00%
|
| 206C |
Sale Value of Motor vehicle whether in cash, cheque or in any other mode of receipt |
Exceeding Rs. 10 Lakhs per transaction |
0.00% |
1.00% |