TDS-chart-AY-2013-2013 by xuyuzhu

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									                                                AY 2006-2007
Individual (MALE)

                                                                               SURCHA   EDU.
      INCOME SLAB                                  TAX
                                                                                 RGE    CESS

Upto Rs. 100000             NIL                                                 NIL     NIL
Rs. 100000 to Rs. 150000    10% of (total income - Rs. 100000)                  NIL     2%
Rs. 150000 to Rs. 250000    Rs. 5000 + 20% of (total income - Rs. 150000)       NIL     2%
Rs. 250000 to Rs. 1000000   Rs. 25000 + 30% of (total income - Rs. 250000)      NIL     2%
Above Rs. 1000000           Rs. 250000 + 30% of (total income - Rs. 1000000)    10%     2%


Individual (FEMALE)
Upto Rs. 135000             NIL                                                 NIL     NIL
Rs. 135000 to Rs. 150000    10% of (total income - Rs. 135000)                  NIL     2%
Rs. 150000 to Rs. 250000    Rs. 1500 + 20% of (total income - Rs. 150000)       NIL     2%
Rs. 250000 to Rs. 1000000   Rs. 21500 + 30% of (total income - Rs. 250000)      NIL     2%
Above Rs. 1000000           Rs. 246500 + 30% of (total income - Rs. 1000000)    10%     2%


Individual (SENIOR CITIZEN)
Upto Rs. 185000            NIL                                                  NIL     NIL
Rs. 185000 to Rs. 250000   20% of (total income - Rs. 185000)                   NIL     2%
Rs. 250000 to Rs. 1000000 Rs. 13000 + 30% of (total income - Rs. 250000)        NIL     2%
Above Rs. 1000000           Rs. 238000 + 30% of (total income - Rs. 1000000)    10%     2%
HIGHER
 EDU.
 CESS
 NIL
 NIL
 NIL
 NIL
 NIL



 NIL
 NIL
 NIL
 NIL
 NIL



 NIL
 NIL
 NIL
 NIL
                                                AY 2007-2008
Individual (MALE)

                                                                               SURCHA   EDU.
      INCOME SLAB                                  TAX
                                                                                 RGE    CESS

Upto Rs. 100000             NIL                                                 NIL     NIL
Rs. 100000 to Rs. 150000    10% of (total income - Rs. 100000)                  NIL     2%
Rs. 150000 to Rs. 250000    Rs. 5000 + 20% of (total income - Rs. 150000)       NIL     2%
Rs. 250000 to Rs. 1000000   Rs. 25000 + 30% of (total income - Rs. 250000)      NIL     2%
Above Rs. 1000000           Rs. 250000 + 30% of (total income - Rs. 1000000)    10%     2%


Individual (FEMALE)
Upto Rs. 135000             NIL                                                 NIL     NIL
Rs. 135000 to Rs. 150000    10% of (total income - Rs. 135000)                  NIL     2%
Rs. 150000 to Rs. 250000    Rs. 1500 + 20% of (total income - Rs. 150000)       NIL     2%
Rs. 250000 to Rs. 1000000   Rs. 21500 + 30% of (total income - Rs. 250000)      NIL     2%
Above Rs. 1000000           Rs. 246500 + 30% of (total income - Rs. 1000000)    10%     2%


Individual (SENIOR CITIZEN)
Upto Rs. 185000            NIL                                                  NIL     NIL
Rs. 185000 to Rs. 250000   20% of (total income - Rs. 185000)                   NIL     2%
Rs. 250000 to Rs. 1000000 Rs. 13000 + 30% of (total income - Rs. 250000)        NIL     2%
Above Rs. 1000000           Rs. 238000 + 30% of (total income - Rs. 1000000)    10%     2%
HIGHER
 EDU.
 CESS
 NIL
 NIL
 NIL
 NIL
 NIL



 NIL
 NIL
 NIL
 NIL
 NIL



 NIL
 NIL
 NIL
 NIL
                                                b1597e0e-ceac-4f12-878a-4f21b1b47e71.xlsx for AY 2008-2009 (Salary)


                                                AY 2008 -2009
Individual (MALE)
                                                                                                    HIGHER
                                                                               SURCHA      EDU.
      INCOME SLAB                                  TAX                                               EDU.
                                                                                 RGE       CESS
                                                                                                     CESS
Upto Rs. 110000             NIL                                                  NIL        NIL        NIL
Rs. 110000 to Rs. 150000    10% of (total income - Rs. 110000)                   NIL        2%         1%
Rs. 150000 to Rs. 250000    Rs. 4000 + 20% of (total income - Rs. 150000)        NIL        2%         1%
Rs. 250000 to Rs. 1000000   Rs. 24000 + 30% of (total income - Rs. 250000)       NIL        2%         1%
Above Rs. 1000000           Rs. 249000 + 30% of (total income - Rs. 1000000)     10%        2%         1%


Individual (FEMALE)
Upto Rs. 145000             NIL                                                  NIL        NIL        NIL
Rs. 145000 to Rs. 150000    10% of (total income - Rs. 145000)                   NIL        2%         1%
Rs. 150000 to Rs. 250000    Rs. 500 + 20% of (total income - Rs. 150000)         NIL        2%         1%
Rs. 250000 to Rs. 1000000   Rs. 20500 + 30% of (total income - Rs. 250000)       NIL        2%         1%
Above Rs. 1000000           Rs. 245500 + 30% of (total income - Rs. 1000000)     10%        2%         1%


Individual (SENIOR CITIZEN)
Upto Rs. 195000            NIL                                                   NIL        NIL        NIL
Rs. 195000 to Rs. 250000   20% of (total income - Rs. 195000)                    NIL        2%         1%
Rs. 250000 to Rs. 1000000 Rs. 11000 + 30% of (total income - Rs. 250000)         NIL        2%         1%
Above Rs. 1000000           Rs. 236000 + 30% of (total income - Rs. 1000000)     10%        2%         1%




                                                                                                                 5
                                                                 b1597e0e-ceac-4f12-878a-4f21b1b47e71.xlsx for AY 2008-2009 (Non Salary)


                                                                     AY 2008-2009
SECTION
             DESCRIPTION                   SURCHARGE                      HIGHER                            Limit for Tax
 CODE                                TAX                     EDU. CESS                    REMARK
                                           (if Applicable)               EDU. CESS                           Deduction

                                                                                      In case of domestic
  193     Interest on securities     10%        10%             2%           1%       company, rate of Rs. 2500
                                                                                      Tax is 20%
                                                                                                          Rs. 2500 (No Tax
  194     Dividends                  10%        10%             2%           1%                           to be Deducted if
                                                                                                          DDT Has been Paid
                                                                                                          U/s 115-O)

                                                                                                          Banking Company
                                                                                                          / Co-operative
                                                                                                          society / Post
                                                                                      In case of domestic Office- Rs.
          Interest other than
 194A                                10%        10%             2%           1%       company, rate of 5000(upto May31,
          Interest on Securities
                                                                                      Tax is 20%          2007) & Rs. 10000
                                                                                                          (from June 1,
                                                                                                          2007) Others - Rs.
                                                                                                          5000

          Winning from Lottery
 194B                                30%        10%             2%           1%
          or Crossword Puzzle
          Winning from Race
 194BB                               30%        10%             2%           1%                           Rs. 2500
          Horse
                                                                                      In case of          Rs. 20000 in a
          Payment to Contractor                                                       advertising         single payment or
 194C                                2%         10%             2%           1%
          and Sub- Contractors                                                        contract, rate of   Rs. 50000 in
                                                                                      tax is 1%           aggregate
                                                                                      In case of domestic
 194D     Insurance Commision        10%        10%             2%           1%       company, rate of Rs. 5000
                                                                                      Tax is 20%
 194EE    Deposits under NSS         20%        10%             2%           1%                           Rs. 2500
          Repurchase of Units by
  194F                               20%        10%             2%           1%
          Mutual Fund or UTI
          Commission on sale of
 194G                                10%        10%             2%           1%                           Rs. 1000
          Lottery Tickets
          Commision or                                                                Upto May 31,2007,
 194H                                10%        10%             2%           1%                          Rs. 2500
          Brokerage                                                                   rate of tax is 5 %


                                                                                      Up to 31/05/2007,
                                                                                      15% in Case of
                                                                                      Individual and HUF
                                                                                      and 20% in case of
                                                                                      others AND after
                                                                                      31/05/2007In case
                                                                                      of rent of land,
                                                                                      building or
                                                                                      furniture to an
                                                                                      Individual or HUF,
  194I    Rent                       10%        10%             2%           1%       rate of tax is 15%, Rs. 120000
                                                                                      In case of rent of
                                                                                      land, building or
                                                                                      furniture to a
                                                                                      person other than
                                                                                      an Individual or
                                                                                      HUF, rate of tax is
                                                                                      20% In Case of
                                                                                      Plant And
                                                                                      Machinery Rate is
                                                                                      10%


          Fees for Professional or                                                    Upto May 31,2007,
  194J                               10%        10%             2%           1%                          Rs. 20000
          Technical Services                                                          rate of tax is 5 %




                                                                                                                                      6
                                                                             b1597e0e-ceac-4f12-878a-4f21b1b47e71.xlsx for AY 2008-2009 (Non Salary)


                                                                                  AY 2008-2009
 SECTION
                 DESCRIPTION                        SURCHARGE                           HIGHER                               Limit for Tax
  CODE                                    TAX                          EDU. CESS                           REMARK
                                                    (if Applicable)                    EDU. CESS                              Deduction

              Income in respect of
    194K                                  10%             10%               2%              1%                             Rs.2500
              units
              Compensation on
    194LA     acquisition of              10%             10%               2%              1%                             Rs. 100000
              immovable property
Note:                                  Surcharge is applicable to every section in case where the amount subject to tax deduction exceeds Rs.

                                                                                                      In case of non-
                                                                                                      domestic company
              Alcholic Liquor For                                                                     & amount liable to
        6CA                                1%             10%               2%              1%
              Human Consumption                                                                       tax exceeds Rs. 1
                                                                                                      crore, rate of
                                                                                                      surcharge is 2.5%


                                                                                                      In case of non-
                                                                                                      domestic company
                                                                                                      & amount liable to
        6CI   Tendu Leaves                 5%             10%               2%              1%
                                                                                                      tax exceeds Rs. 1
                                                                                                      crore, rate of
                                                                                                      surcharge is 2.5%

                                                                                                      In case of non-
                                                                                                      domestic company
              Timber obtained Under                                                                   & amount liable to
        6CB                                3%             10%               2%              1%
              a Forest Leade                                                                          tax exceeds Rs. 1
                                                                                                      crore, rate of
                                                                                                      surcharge is 2.5%

                                                                                                      In case of non-
                                                                                                      domestic company
              Timber obtained (other                                                                  & amount liable to
        6CC                                3%             10%               2%              1%
              than Forest)                                                                            tax exceeds Rs. 1
                                                                                                      crore, rate of
                                                                                                      surcharge is 2.5%

                                                                                                      In case of non-
                                                                                                      domestic company
              Forest Produce (other                                                                   & amount liable to
        6CD                                3%             10%               2%              1%
              than Tendu Leaves)                                                                      tax exceeds Rs. 1
                                                                                                      crore, rate of
                                                                                                      surcharge is 2.5%

                                                                                                      In case of non-
                                                                                                      domestic company
                                                                                                      & amount liable to
        6CE   Scrap                        1%             10%               2%              1%
                                                                                                      tax exceeds Rs. 1
                                                                                                      crore, rate of
                                                                                                      surcharge is 2.5%


                                                                                                      In case of non-
                                                                                                      domestic company
                                                                                                      & amount liable to
        6CF   Parking Lot                  2%             10%               2%              1%
                                                                                                      tax exceeds Rs. 1
                                                                                                      crore, rate of
                                                                                                      surcharge is 2.5%

                                                                                                      In case of non-
                                                                                                      domestic company
                                                                                                      & amount liable to
        6CG   Toll plaza                   2%             10%               2%              1%
                                                                                                      tax exceeds Rs. 1
                                                                                                      crore, rate of
                                                                                                      surcharge is 2.5%




                                                                                                                                                  7
                                                                           b1597e0e-ceac-4f12-878a-4f21b1b47e71.xlsx for AY 2008-2009 (Non Salary)


                                                                                AY 2008-2009
 SECTION
                 DESCRIPTION                      SURCHARGE                           HIGHER                               Limit for Tax
  CODE                                  TAX                          EDU. CESS                           REMARK
                                                  (if Applicable)                    EDU. CESS                              Deduction

                                                                                                    In case of non-
                                                                                                    domestic company
                                                                                                    & amount liable to
        6CH   Mining And Quarrying       2%             10%               2%              1%
                                                                                                    tax exceeds Rs. 1
                                                                                                    crore, rate of
                                                                                                    surcharge is 2.5%
Note:                                Surcharge is applicable to every section in case where the amount subject to tax deduction exceeds Rs.




                                                                                                                                                8
                                                            b1597e0e-ceac-4f12-878a-4f21b1b47e71.xlsx for AY 2009-2010 (Salary)


                                                   AY 2009 -2010
Individual (MALE)
                                                                                                           HIGHER
                                                                                     SURCHA       EDU.
      INCOME SLAB                                     TAX                                                   EDU.
                                                                                       RGE        CESS
                                                                                                            CESS
Upto Rs. 150000             NIL                                                         NIL        NIL       NIL
Rs. 150000 to Rs. 300000    10% of (total income - Rs. 150000)                          NIL        2%        1%
Rs. 300000 to Rs. 500000    Rs. 15000 + 20% of (total income - Rs. 300000)              NIL        2%        1%
Rs. 500000 to Rs. 1000000   Rs. 55000 + 30% of (total income - Rs. 500000)              NIL        2%        1%
Above Rs. 1000000           Rs. 205000 + 30% of (total income - Rs. 1000000)            10%        2%        1%

Individual (FEMALE)
Upto Rs. 180000             NIL                                                         NIL        NIL        NIL
Rs. 180000 to Rs. 300000    10% of (total income - Rs. 180000)                          NIL        2%         1%
Rs. 300000 to Rs. 500000    Rs. 12000 + 20% of (total income - Rs. 300000)              NIL        2%         1%
Rs. 500000 to Rs. 1000000   Rs. 52000 + 30% of (total income - Rs. 500000)              NIL        2%         1%
Above Rs. 1000000           Rs. 202000 + 30% of (total income - Rs. 1000000)            10%        2%         1%

Individual (SENIOR CITIZEN)
Upto Rs. 225000            NIL                                                          NIL        NIL        NIL
Rs. 225000 to Rs. 300000   10% of (total income - Rs. 225000)                           NIL        2%         1%
Rs. 300000 to Rs. 500000   Rs. 7500 + 20% of (total income - Rs. 300000)                NIL        2%         1%
Rs. 500000 to Rs. 1000000 Rs. 47500 + 30% of (total income - Rs. 500000)                NIL        2%         1%
Above Rs. 1000000          Rs. 197500 + 30% of (total income - Rs. 1000000)             10%        2%         1%




                                                                                                                             9
                                                                            b1597e0e-ceac-4f12-878a-4f21b1b47e71.xlsx for AY 2009-2010 (Non Salary)


                                                                                      AY 2009-2010
  SECTION
                 DESCRIPTION                         SUCHARGE (if                           HIGHER                                     Limit for Tax
   CODE                                    TAX                            EDU. CESS                              REMARK
                                                      Applicable)                          EDU. CESS                                    Deduction
                                                                                                          In case of domestic
        193    Interest on securities      10%              10%                 2%              1%        company, rate of Tax is Rs. 2500
                                                                                                          20%

                                                                                                                                      Rs. 2500 (No Tax
                                                                                                                                      to be Deducted
        194    Dividends                   10%              10%                 2%              1%
                                                                                                                                      if DDT Has been
                                                                                                                                      Paid U/s 115-O)

                                                                                                                                  Banking
                                                                                                                                  Company / Co-
                                                                                                          In case of domestic     operative
               Interest other than
    194A                                   10%              10%                 2%              1%        company, rate of Tax is society / Post
               Interest on Securities                                                                                             Office- Rs.
                                                                                                          20%
                                                                                                                                  10000
                                                                                                                                  Others - Rs.
                                                                                                                                  5000
               Winning from Lottery
    194B                                   30%              10%                 2%              1%
               or Crossword Puzzle
               Winning from Race
    194BB                                  30%              10%                 2%              1%                                    Rs. 2500
               Horse
               Payment to                                                                                                             Rs. 20000 in a
                                                                                                          In case of advertising      single payment
    194C       Contractor and Sub-          2%              10%                 2%              1%        contract, rate of tax is
               Contractors                                                                                                            or Rs. 50000 in
                                                                                                          1%                          aggregate
                                                                                                          In case of domestic
    194D       Insurance Commision         10%              10%                 2%              1%        company, rate of Tax is     Rs. 5000
                                                                                                          20%
    194EE      Deposits under NSS          20%              10%                 2%              1%                                    Rs. 2500
               Repurchase of Units
        194F                               20%              10%                 2%              1%
               by Mutual Fund or UTI

               Commission on sale
    194G                                   10%              10%                 2%              1%                                    Rs. 1000
               of Lottery Tickets
               Commision or
    194H                                   10%              10%                 2%              1%                                    Rs. 2500
               Brokerage

                                                                                                          In case of rent of land,
                                                                                                          building or furniture to
                                                                                                          an Individual or HUF,
        194I                               10%              10%                 2%              1%        rate of tax is 15%, In
               Rent                                                                                                                  Rs. 120000
                                                                                                          case of rent of land,
                                                                                                          building or furniture to a
                                                                                                          person other than an
                                                                                                          Individual or HUF, rate
                                                                                                          of tax is 20%
               Fees for Professional
        194J                               10%              10%                 2%              1%                                    Rs. 20000
               or Technical Services
               Income in respect of
    194K                                   10%              10%                 2%              1%                                    Rs.2500
               units
               Compensation on
    194LA      acquisition of              10%              10%                 2%              1%                                    Rs. 100000
               immovable property
Note:                                   Surcharge is applicable to every section in case where the amount subject to tax deduction exceeds Rs.
                                                                                                          In case of non-domestic
                                                                                                          company & amount
               Alcholic Liquor For
        6CA                                 1%              10%                 2%              1%        liable to tax exceeds Rs.
               Human Consumption
                                                                                                          1 crore, rate of
                                                                                                          surcharge is 2.5%




                                                                                                                                                         10
                                                                      b1597e0e-ceac-4f12-878a-4f21b1b47e71.xlsx for AY 2009-2010 (Non Salary)


                                                                                AY 2009-2010
SECTION
            DESCRIPTION                        SUCHARGE (if                           HIGHER                                    Limit for Tax
 CODE                                TAX                            EDU. CESS                              REMARK
                                                Applicable)                          EDU. CESS                                   Deduction

                                                                                                    In case of non-domestic
                                                                                                    company & amount
  6CI     Tendu Leaves                5%              10%                 2%              1%        liable to tax exceeds Rs.
                                                                                                    1 crore, rate of
                                                                                                    surcharge is 2.5%

                                                                                                    In case of non-domestic
                                                                                                    company & amount
          Timber obtained
  6CB                                 3%              10%                 2%              1%        liable to tax exceeds Rs.
          Under a Forest Leade
                                                                                                    1 crore, rate of
                                                                                                    surcharge is 2.5%

                                                                                                    In case of non-domestic
                                                                                                    company & amount
          Timber obtained
  6CC                                 3%              10%                 2%              1%        liable to tax exceeds Rs.
          (other than Forest)
                                                                                                    1 crore, rate of
                                                                                                    surcharge is 2.5%

                                                                                                    In case of non-domestic
                                                                                                    company & amount
          Forest Produce (other
  6CD                                 3%              10%                 2%              1%        liable to tax exceeds Rs.
          than Tendu Leaves)
                                                                                                    1 crore, rate of
                                                                                                    surcharge is 2.5%

                                                                                                    In case of non-domestic
                                                                                                    company & amount
  6CE     Scrap                       1%              10%                 2%              1%        liable to tax exceeds Rs.
                                                                                                    1 crore, rate of
                                                                                                    surcharge is 2.5%

                                                                                                    In case of non-domestic
                                                                                                    company & amount
  6CF     Parking Lot                 2%              10%                 2%              1%        liable to tax exceeds Rs.
                                                                                                    1 crore, rate of
                                                                                                    surcharge is 2.5%

                                                                                                    In case of non-domestic
                                                                                                    company & amount
  6CG     Toll plaza                  2%              10%                 2%              1%        liable to tax exceeds Rs.
                                                                                                    1 crore, rate of
                                                                                                    surcharge is 2.5%

                                                                                                    In case of non-domestic
                                                                                                    company & amount
  6CH     Mining And Quarrying        2%              10%                 2%              1%        liable to tax exceeds Rs.
                                                                                                    1 crore, rate of
                                                                                                    surcharge is 2.5%
          Note:                   Surcharge is applicable to every section in case where the amount subject to tax deduction exceeds Rs.




                                                                                                                                                11
                                                      b1597e0e-ceac-4f12-878a-4f21b1b47e71.xlsx for AY 2010-2011 (Salary)


                                                 AY 2010 -2011
Individual (MALE)
                                                                                                       HIGHER
                                                                               SURCHAR       EDU.
      INCOME SLAB                                  TAX                                                  EDU.
                                                                                  GE         CESS
                                                                                                        CESS
Upto Rs. 160000            NIL                                                     NIL        NIL        NIL
Rs. 160000 to Rs. 300000   10% of (total income - Rs. 160000)                      NIL        2%         1%
Rs. 300000 to Rs. 500000   Rs. 14000 + 20% of (total income - Rs. 300000)          NIL        2%         1%
Above 500000               Rs. 54000 + 30% of (total income - Rs. 500000)          NIL        2%         1%

Individual (FEMALE)
Upto Rs. 190000            NIL                                                     NIL        NIL        NIL
Rs. 190000 to Rs. 300000   10% of (total income - Rs. 190000)                      NIL        2%         1%
Rs. 300000 to Rs. 500000   Rs. 11000 + 20% of (total income - Rs. 300000)          NIL        2%         1%
Above Rs. 500000           Rs. 51000 + 30% of (total income - Rs. 500000)          NIL        2%         1%

Individual (SENIOR CITIZEN)
Upto Rs. 240000           NIL                                                      NIL        NIL        NIL
Rs. 240000 to Rs. 300000  10% of (total income - Rs. 240000)                       NIL        2%         1%
Rs. 300000 to Rs. 500000  Rs. 6000 + 20% of (total income - Rs. 300000)            NIL        2%         1%
Above Rs 500000           Rs. 46000 + 30% of (total income - Rs. 500000)           NIL        2%         1%




                                                                                                                      12
                                                                                                                               b1597e0e-ceac-4f12-878a-4f21b1b47e71.xlsx for AY 2010-2011 (Non Salary)




                                               AY 2010-2011 (Payment Up to 18/08/2009)                                   AY 2010-2011 (Payment after 18/08/2009)
SECTION                                                                                         Limit for           SUCHARGE                                            Limit for
               DESCRIPTION                                        HIGHER                                            (Only Non               HIGHER
 CODE                                TAX    SUCHARGE EDU. CESS                   REMARK           Tax        TAX                 EDU. CESS                 REMARK         Tax
                                                                 EDU. CESS                                           Domestic              EDU. CESS
                                                                                               Deduction                                                               Deduction
                                                                                                                    Company)
                                                                             In case of
  193     Interest on securities     10%      10%        2%          1%      domestic         Rs. 2500       10%       0%          2%*        1%*                      Rs. 2500
                                                                             company, rate of
                                                                             Tax is 20%
                                                                                               Rs. 2500                                                                Rs. 2500
                                                                                               (No Tax to                                                              (No Tax to
                                                                                               be                                                                      be
  194     Dividends                  10%      10%        2%          1%                        Deducted      10%       0%          2%*        1%*                      Deducted if
                                                                                               if DDT Has                                                              DDT Has
                                                                                               been Paid                                                               been Paid
                                                                                               U/s 115-O)                                                              U/s 115-O)

                                                                                              Banking                                                                  Banking
                                                                                              Company /                                                                Company /
                                                                                              Co-                                                                      Co-
                                                                             In case of
                                                                                              operative                                                                operative
          Interest other than                                                domestic
 194A                                10%      10%        2%          1%                       society /      10%       0%          2%*        1%*                      society /
          Interest on Securities                                             company, rate of
                                                                                              Post Office-                                                             Post Office-
                                                                             Tax is 20%
                                                                                              Rs. 10000                                                                Rs. 10000
                                                                                              Others -                                                                 Others - Rs.
                                                                                              Rs. 5000                                                                 5000
          Winning from Lottery or
 194B                                30%      10%        2%          1%                                      30%      2.5%*        2%*        1%*
          Crossword Puzzle
          Winning from Race
 194BB                               30%      10%        2%          1%                        Rs. 2500      30%      2.5%*        2%*        1%*                      Rs. 2500
          Horse
                                                                                               Rs. 20000                                                               Rs. 20000
                                                                                               in a single                                                             in a single
          Payment to Contractor                                              In case of        payment                                                                 payment or
 194C                                2%*      10%        2%          1%                                      N.A.      N.A.        N.A.       N.A.
          and Sub- Contractors                                               advertising       or Rs.                                                                  Rs. 50000
                                                                             contract, rate of 50000 in                                                                in
                                                                             tax is 1%         aggregate                                                               aggregate
                                                                                                                                                     In case of
          Payment to Contractor                                                                                                                      Individual and
 194C     and Sub- Contractors (on   N.A.     N.A.       N.A.       N.A.           N.A.            N.A.      2%        0%          2%*        1%*    Huf Rate of TDS       N.A.
          or After 01/10/2009)                                                                                                                       1%
                                                                             In case of
 194D     Insurance Commision        10%      10%        2%          1%      domestic         Rs. 5000       10%       0%          2%*        1%*                      Rs. 5000
                                                                             company, rate of
                                                                             Tax is 20%
 194EE    Deposits under NSS         20%      10%        2%          1%                       Rs. 2500       20%      2.5%*        2%*        1%*                      Rs. 2500




                                                                                                                                                                                                   13
                                                                                                                               b1597e0e-ceac-4f12-878a-4f21b1b47e71.xlsx for AY 2010-2011 (Non Salary)




                                               AY 2010-2011 (Payment Up to 18/08/2009)                                   AY 2010-2011 (Payment after 18/08/2009)
SECTION                                                                                         Limit for           SUCHARGE                                            Limit for
                 DESCRIPTION                                      HIGHER                                            (Only Non               HIGHER
 CODE                                TAX    SUCHARGE EDU. CESS                   REMARK           Tax        TAX                 EDU. CESS                 REMARK         Tax
                                                                 EDU. CESS                                           Domestic              EDU. CESS
                                                                                               Deduction                                                               Deduction
                                                                                                                    Company)
          Repurchase of Units by
 194F                                20%      10%        2%          1%                                      20%      2.5%*        2%*        1%*
          Mutual Fund or UTI
          Commission on sale of
 194G                                10%      10%        2%          1%                        Rs. 1000      10%      2.5%*        2%*        1%*                     Rs. 1000
          Lottery Tickets
 194H     Commision or Brokerage     10%      10%        2%          1%                        Rs. 2500      10%       0%          2%*        1%*                     Rs. 2500
                                                                             In case of rent of
                                                                             land, building or
                                                                             furniture to an
                                                                             Individual or
                                                                             HUF, rate of tax
                                                                             is 15%, In case of
                                                                             rent of land,
 194I     Rent                       10%      10%        2%          1%                         Rs. 120000   N.A.      N.A.        N.A.       N.A.                    Rs. 120000
                                                                             building or
                                                                             furniture to a
                                                                             person other
                                                                             than an
                                                                             Individual or
                                                                             HUF, rate of tax
                                                                             is 20%
                                                                                                                                                     In the Case of
          Rent (on or After                                                                                                                          Rent of Plant And
 194I                                N.A.     N.A.       N.A.       N.A.           N.A.        Rs. 120000    10%*      0%          2%*        1%*                      Rs. 120000
          01/10/2009)                                                                                                                                Machinery Rate
                                                                                                                                                     of TDS is 2%.
          Fees for Professional or
 194J                                10%      10%        2%          1%                        Rs. 20000     10%       0%          2%*        1%*                     Rs. 20000
          Technical Services
                                                                             No Tax to be                                                            No Tax to be
          Income in respect of                                               deducted if                                                             deducted if
 194K                                10%      10%        2%          1%                        Rs.2500       10%       0%          2%*        1%*                     Rs.2500
          units                                                              Amount less                                                             Amount less than
                                                                             than 2500/-                                                             2500/-
          Compensation on
 194LA    acquisition of             10%      10%        2%          1%                        Rs. 100000    10%       0%          2%*        1%*                     Rs. 100000
          immovable property




                                                                                                                                                                                                   14
                                                                                                                              b1597e0e-ceac-4f12-878a-4f21b1b47e71.xlsx for AY 2010-2011 (Non Salary)




                                             AY 2010-2011 (Payment Up to 18/08/2009)                                    AY 2010-2011 (Payment after 18/08/2009)
SECTION                                                                                         Limit for          SUCHARGE                                          Limit for
               DESCRIPTION                                      HIGHER                                             (Only Non               HIGHER
 CODE                              TAX    SUCHARGE EDU. CESS                   REMARK             Tax       TAX                 EDU. CESS                 REMARK       Tax
                                                               EDU. CESS                                            Domestic              EDU. CESS
                                                                                               Deduction                                                            Deduction
                                                                                                                   Company)
                                                                           In case of non-
                                                                           domestic
                                                                           company &
          Alcholic Liquor For                                              amount liable to
 6CA                               1%       10%        2%          1%                                       1%       2.5%*        2%*        1%*
          Human Consumption                                                tax exceeds Rs. 1
                                                                           crore, rate of
                                                                           surcharge is
                                                                           2.5%
                                                                           In case of non-
                                                                           domestic
                                                                           company &
                                                                           amount liable to
  6CI     Tendu Leaves             5%       10%        2%          1%                                       5%       2.5%*        2%*        1%*
                                                                           tax exceeds Rs. 1
                                                                           crore, rate of
                                                                           surcharge is
                                                                           2.5%
                                                                           In case of non-
                                                                           domestic
                                                                           company &
          Timber obtained Under                                            amount liable to
  6CB                              2.5%     10%        2%          1%                                       2.5%     2.5%*        2%*        1%*
          a Forest Leade                                                   tax exceeds Rs. 1
                                                                           crore, rate of
                                                                           surcharge is
                                                                           2.5%
                                                                           In case of non-
                                                                           domestic
                                                                           company &
          Timber obtained (other                                           amount liable to
  6CC                              2.5%     10%        2%          1%                                       2.5%     2.5%*        2%*        1%*
          than Forest)                                                     tax exceeds Rs. 1
                                                                           crore, rate of
                                                                           surcharge is
                                                                           2.5%
                                                                           In case of non-
                                                                           domestic
                                                                           company &
          Forest Produce (other                                            amount liable to
 6CD                               2.5%     10%        2%          1%                                       2.5%     2.5%*        2%*        1%*
          than Tendu Leaves)                                               tax exceeds Rs. 1
                                                                           crore, rate of
                                                                           surcharge is
                                                                           2.5%




                                                                                                                                                                                                  15
                                                                                                                                                b1597e0e-ceac-4f12-878a-4f21b1b47e71.xlsx for AY 2010-2011 (Non Salary)




                                                    AY 2010-2011 (Payment Up to 18/08/2009)                                             AY 2010-2011 (Payment after 18/08/2009)
 SECTION                                                                                                  Limit for                SUCHARGE                                                  Limit for
                    DESCRIPTION                                           HIGHER                                                   (Only Non               HIGHER
  CODE                                TAX       SUCHARGE EDU. CESS                       REMARK             Tax          TAX                    EDU. CESS                 REMARK               Tax
                                                                         EDU. CESS                                                  Domestic              EDU. CESS
                                                                                                         Deduction                                                                          Deduction
                                                                                                                                   Company)
                                                                                     In case of non-
                                                                                     domestic
                                                                                     company &
                                                                                     amount liable to
   6CE      Scrap                      1%          10%           2%          1%                                           1%          2.5%*          2%*         1%*
                                                                                     tax exceeds Rs. 1
                                                                                     crore, rate of
                                                                                     surcharge is
                                                                                     2.5%
                                                                                     In case of non-
                                                                                     domestic
                                                                                     company &
                                                                                     amount liable to
   6CF      Parking Lot                2%          10%           2%          1%                                           2%          2.5%*          2%*         1%*
                                                                                     tax exceeds Rs. 1
                                                                                     crore, rate of
                                                                                     surcharge is
                                                                                     2.5%
                                                                                     In case of non-
                                                                                     domestic
                                                                                     company &
                                                                                     amount liable to
   6CG      Toll plaza                 2%          10%           2%          1%                                           2%          2.5%*          2%*         1%*
                                                                                     tax exceeds Rs. 1
                                                                                     crore, rate of
                                                                                     surcharge is
                                                                                     2.5%
                                                                                     In case of non-
                                                                                     domestic
                                                                                     company &
                                                                                     amount liable to
   6CH      Mining And Quarrying       2%          10%           2%          1%                                           2%          2.5%*          2%*         1%*
                                                                                     tax exceeds Rs. 1
                                                                                     crore, rate of
                                                                                     surcharge is
                                                                                     2.5%
                                                                                                                      * For the purpose of Tax Deduction/Collection Surcharge, Education Cess and
                                   Surcharge is applicable to every section in case where the amount subject to       Secondary And Higher Cess is not required to deduct/Collect if Payment
                                   tax deduction exceeds Rs. 1000000 in case of an individual HUF, BOI, AOP & Rs.     made/Collected to Resident and for other than Salary. In case payment Made to Non
* Note: For Non Salary and TCS
                                   1 crore in case of a firm/ company. In case of Foreign Company Rate of             Domestic Company than Surcharge (@2.5%) Required to be Deducted
                                   Surcharge is 2.50%                                                                 * In case payment made to Non Resident , Education Cess And Secondary And Higher
                                                                                                                      Cess required to be Deducted/Collected.




                                                                                                                                                                                                                    16
                                                 AY 2011 -2012
Individual (MALE)
                                                                            SURCHAR   EDU.
      INCOME SLAB                                  TAX
                                                                               GE     CESS
Upto Rs. 160000            NIL                                                NIL     NIL
Rs. 160000 to Rs. 500000   10% of (total income - Rs. 160000)                 NIL     2%
Rs. 500000 to Rs. 800000   Rs. 34000 + 20% of (total income - Rs. 500000)     NIL     2%
Above 800000               Rs. 94000 + 30% of (total income - Rs. 800000)     NIL     2%

Individual (FEMALE)
Upto Rs. 190000            NIL                                                NIL     NIL
Rs. 190000 to Rs. 500000   10% of (total income - Rs. 190000)                 NIL     2%
Rs. 500000 to Rs. 800000   Rs. 31000 + 20% of (total income - Rs. 500000)     NIL     2%
Above Rs. 800000           Rs. 91000 + 30% of (total income - Rs. 800000)     NIL     2%

Individual (SENIOR CITIZEN)
Upto Rs. 240000           NIL                                                 NIL     NIL
Rs. 240000 to Rs. 500000  10% of (total income - Rs. 240000)                  NIL     2%
Rs. 500000 to Rs. 800000  Rs. 26000 + 20% of (total income - Rs. 500000)      NIL     2%
Above Rs 800000           Rs. 86000 + 30% of (total income - Rs. 800000)      NIL     2%
HIGHER
 EDU.
 CESS
  NIL
  1%
  1%
  1%



 NIL
 1%
 1%
 1%



 NIL
 1%
 1%
 1%
                                                                                      AY 2011-2012
SECTION                                                       SUCHARGE
                 DESCRIPTION                                  (Only Non                HIGHER
 CODE                                         TAX                         EDU. CESS
                                                               Domestic               EDU. CESS
                                                              Company)
  193     Interest on securities              10%                0%          0%          0%




  194     Dividends                           10%                0%          0%          0%




          Interest other than
 194A                                         10%                0%          0%          0%
          Interest on Securities

          Winning from Lottery or
 194B                                         30%                0%          0%          0%
          Crossword Puzzle
          Winning from Race
 194BB                                        30%                0%          0%          0%
          Horse
                                         1% (in Case of
          Payment to Contractor
 194C                                 Individual and Huf)        0%          0%          0%
          and Sub- Contractors
                                       /In other Case 2%
 194D     Insurance Commision                 10%                0%          0%          0%
 194EE    Deposits under NSS                  20%                0%          0%          0%
          Repurchase of Units by
 194F                                         20%                0%          0%          0%
          Mutual Fund or UTI
          Commission on sale of
 194G                                         10%                0%          0%          0%
          Lottery Tickets
 194H     Commision or Brokerage              10%                0%          0%          0%
                                     2% in Case of Rent of
 194I     Rent                       P&M / In other Case it      0%          0%          0%
                                     is 10%
          Fees for Professional or
 194J                                         10%                0%          0%          0%
          Technical Services
          Income in respect of
 194K                                         10%                0%          0%          0%
          units
          Compensation on
 194LA    acquisition of immovable            10%                0%          0%          0%
          property




          Alcholic Liquor For
  6CA                                         1%                2.5%*       2%*         1%*
          Human Consumption
6CI   Tendu Leaves              5%     2.5%*   2%*   1%*




      Timber obtained Under a
6CB                             2.5%   2.5%*   2%*   1%*
      Forest Leade




      Timber obtained (other
6CC                             2.5%   2.5%*   2%*   1%*
      than Forest)




      Forest Produce (other
6CD                             2.5%   2.5%*   2%*   1%*
      than Tendu Leaves)




6CE   Scrap                     1%     2.5%*   2%*   1%*




6CF   Parking Lot               2%     2.5%*   2%*   1%*




6CG   Toll plaza                2%     2.5%*   2%*   1%*
   6CH      Mining And Quarrying            2%                2.5%*         2%*          1%*




                                   * For the purpose of Tax Deduction/Collection Surcharge, Education Cess and Secondary
                                   And Higher Cess is not required to deduct/Collect if Payment made/Collected to Resident
                                   and for other than Salary. In case payment Made to Non Domestic Company than
* Note: For Non Salary and TCS
                                   Surcharge (@2.5%) Required to be Deducted
                                   * In case payment made to Non Resident , Education Cess And Secondary And Higher Cess
                                   required to be Deducted/Collected.
AY 2011-2012
                                         New Limit for Tax
           Limit for Tax Deduction
                                       Deduction from July 1 ,
             Upto June 30,2010
                                               2010
          Rs. 2500                   Rs. 2500



          Rs. 2500 (No Tax to be   Rs. 2500 (No Tax to be
          Deducted if DDT Has been Deducted if DDT Has been
          Paid U/s 115-O)          Paid U/s 115-O)



          Banking Company / Co-      Banking Company / Co-
          operative society / Post   operative society / Post
          Office- Rs. 10000          Office- Rs. 10000
          Others - Rs. 5000          Others - Rs. 5000
          Rs. 5000                   Rs. 10000

          Rs. 2500                   Rs. 5000
          Rs. 20000 in a single      Rs. 30000 in a single
          payment or Rs. 50000 in    payment or Rs. 75000 in
          aggregate                  aggregate
          Rs. 5000                   Rs. 20000
          Rs. 2500                   Rs. 2500



          Rs. 1000                   Rs. 1000

          Rs. 2500                   Rs. 5000


          Rs. 120000                 Rs. 180000


          Rs. 20000                  Rs. 30000

          Rs.2500                    Rs.2500


          Rs. 100000                 Rs. 100000




          No Exemption Limit         No Exemption Limit
No Exemption Limit   No Exemption Limit




No Exemption Limit   No Exemption Limit




No Exemption Limit   No Exemption Limit

No Exemption Limit   No Exemption Limit




No Exemption Limit   No Exemption Limit




No Exemption Limit   No Exemption Limit




No Exemption Limit   No Exemption Limit
            No Exemption Limit         No Exemption Limit
harge, Education Cess and Secondary
Payment made/Collected to Resident
 Non Domestic Company than

n Cess And Secondary And Higher Cess
                                                 AY 2012 -2013
Individual (MALE)
                                                                            SURCHAR   EDU.
      INCOME SLAB                                  TAX
                                                                               GE     CESS
Upto Rs. 180000            NIL                                                NIL     NIL
Rs. 180000 to Rs. 500000   10% of (total income - Rs. 180000)                 NIL     2%
Rs. 500000 to Rs. 800000   Rs. 32000 + 20% of (total income - Rs. 500000)     NIL     2%
Above 800000               Rs. 92000 + 30% of (total income - Rs. 800000)     NIL     2%

Individual (FEMALE)
Upto Rs. 190000            NIL                                                NIL     NIL
Rs. 190000 to Rs. 500000   10% of (total income - Rs. 190000)                 NIL     2%
Rs. 500000 to Rs. 800000   Rs. 31000 + 20% of (total income - Rs. 500000)     NIL     2%
Above Rs. 800000           Rs. 91000 + 30% of (total income - Rs. 800000)     NIL     2%

Individual (SENIOR CITIZEN)
Upto Rs. 250000           NIL                                                 NIL     NIL
Rs. 250000 to Rs. 500000  10% of (total income - Rs. 250000)                  NIL     2%
Rs. 500000 to Rs. 800000  Rs. 25000 + 20% of (total income - Rs. 500000)      NIL     2%
Above Rs 800000           Rs. 85000 + 30% of (total income - Rs. 800000)      NIL     2%

Individual (VERY SENIOR CITIZEN)
Upto Rs. 500000          NIL                                                  NIL     NIL
Rs. 500000 to Rs. 800000 20% of (total income - Rs. 500000)                   NIL     2%
Above Rs 800000          Rs. 60000 + 30% of (total income - Rs. 800000)       NIL     2%
HIGHER
 EDU.
 CESS
  NIL
  1%
  1%
  1%



 NIL
 1%
 1%
 1%



 NIL
 1%
 1%
 1%



 NIL
 1%
 1%
                                                                          AY 2012-2013
SECTION                                                       SUCHARGE
                 DESCRIPTION                                  (Only Non                HIGHER
 CODE                                         TAX                         EDU. CESS
                                                               Domestic               EDU. CESS
                                                              Company)
  193     Interest on securities              10%                0%          0%          0%




  194     Dividends                           10%                0%          0%          0%




          Interest other than
 194A                                         10%                0%          0%          0%
          Interest on Securities

          Winning from Lottery or
 194B                                         30%                0%          0%          0%
          Crossword Puzzle
          Winning from Race
 194BB                                        30%                0%          0%          0%
          Horse
                                         1% (in Case of
          Payment to Contractor
 194C                                 Individual and Huf)        0%          0%          0%
          and Sub- Contractors
                                       /In other Case 2%
 194D     Insurance Commision                 10%                0%          0%          0%
 194EE    Deposits under NSS                  20%                0%          0%          0%
          Repurchase of Units by
 194F                                         20%                0%          0%          0%
          Mutual Fund or UTI
          Commission on sale of
 194G                                         10%                0%          0%          0%
          Lottery Tickets
 194H     Commision or Brokerage              10%                0%          0%          0%
                                     2% in Case of Rent of
 194I     Rent                       P&M / In other Case it      0%          0%          0%
                                     is 10%
          Fees for Professional or
 194J                                         10%                0%          0%          0%
          Technical Services
          Income in respect of
 194K                                         10%                0%          0%          0%
          units
          Compensation on
 194LA    acquisition of immovable            10%                0%          0%          0%
          property




          Alcholic Liquor For
  6CA                                         1%                2.5%*        2%*         1%*
          Human Consumption
6CI   Tendu Leaves              5%     2.5%*   2%*   1%*




      Timber obtained Under a
6CB                             2.5%   2.5%*   2%*   1%*
      Forest Leade




      Timber obtained (other
6CC                             2.5%   2.5%*   2%*   1%*
      than Forest)




      Forest Produce (other
6CD                             2.5%   2.5%*   2%*   1%*
      than Tendu Leaves)




6CE   Scrap                     1%     2.5%*   2%*   1%*




6CF   Parking Lot               2%     2.5%*   2%*   1%*




6CG   Toll plaza                2%     2.5%*   2%*   1%*
   6CH      Mining And Quarrying            2%               2.5%*          2%*          1%*




                                   * For the purpose of Tax Deduction/Collection Surcharge,
                                   Education Cess and Secondary And Higher Cess is not required
                                   to deduct/Collect if Payment made/Collected to Resident and
* Note: For Non Salary and TCS     for other than Salary. In case payment Made to Non Domestic
                                   Company than Surcharge (@2% If payment exceed from 1.00
                                   Crore) Required to be Deducted
                                   * In case payment made to Non Resident , Education Cess And
13


       Limit for Tax Deduction


     Rs. 2500



     Rs. 2500 (No Tax to be
     Deducted if DDT Has been
     Paid U/s 115-O)



     Banking Company / Co-
     operative society / Post
     Office- Rs. 10000
     Others - Rs. 5000
     Rs. 10000

     Rs. 5000
     Rs. 30000 in a single
     payment or Rs. 75000 in
     aggregate
     Rs. 20000
     Rs. 2500



     Rs. 1000

     Rs. 5000


     Rs. 180000


     Rs. 30000

     Rs.2500


     Rs. 100000




     No Exemption Limit
No Exemption Limit




No Exemption Limit




No Exemption Limit

No Exemption Limit




No Exemption Limit




No Exemption Limit




No Exemption Limit
No Exemption Limit
                                                  AY 2013 -2014
INDIVIDUAL other then Senior citizen or very senior citizen
                                                                                                HIGHER
                                                                               SURCHAR   EDU.
      INCOME SLAB                                   TAX                                          EDU.
                                                                                  GE     CESS
                                                                                                 CESS
Upto Rs. 200000             NIL                                                  NIL     NIL      NIL
Rs. 200000 to Rs. 500000    10% of (total income - Rs. 200000)                   NIL     2%       1%
Rs. 500000 to Rs. 1000000   Rs. 30000 + 20% of (total income - Rs. 500000)       NIL     2%       1%
Above 1000000               Rs. 130000 + 30% of (total income - Rs. 1000000)     NIL     2%       1%

INDIVIDUAL (SENIOR CITIZEN)
Upto Rs. 250000           NIL                                                    NIL     NIL     NIL
Rs. 250000 to Rs. 500000 10% of (total income - Rs. 250000)                      NIL     2%      1%
Rs. 500000 to Rs. 1000000 Rs. 25000 + 20% of (total income - Rs. 500000)         NIL     2%      1%
Above Rs 1000000          Rs. 125000 + 30% of (total income - Rs. 1000000)       NIL     2%      1%

INDIVIDUAL (VERY SENIOR CITIZEN)
Upto Rs. 500000           NIL                                                    NIL     NIL     NIL
Rs. 500000 to Rs. 1000000 20% of (total income - Rs. 500000)                     NIL     2%      1%
Above Rs 1000000          Rs. 100000 + 30% of (total income - Rs. 1000000)       NIL     2%      1%
                                                                          AY 2013-2014
 SECTION                                                      SUCHARGE
                  DESCRIPTION                                 (Only Non                HIGHER
  CODE                                        TAX                         EDU. CESS                 Limit for Tax Deduction
                                                               Domestic               EDU. CESS
                                                              Company)
                                                                                                  Rs. 2500 (Rs. 5000/- From
   193     Interest on securities             10%                0%          0%          0%
                                                                                                  1st July , 2012)



                                                                                                  Rs. 2500 (No Tax to be
   194     Dividends                          10%                0%          0%          0%       Deducted if DDT Has been
                                                                                                  Paid U/s 115-O)



                                                                                                  Banking Company / Co-
           Interest other than                                                                    operative society / Post
  194A                                        10%                0%          0%          0%
           Interest on Securities                                                                 Office- Rs. 10000
                                                                                                  Others - Rs. 5000
           Winning from Lottery or
  194B                                        30%                0%          0%          0%       Rs. 10000
           Crossword Puzzle
           Winning from Race
  194BB                                       30%                0%          0%          0%       Rs. 5000
           Horse
                                          1% (in Case of                                          Rs. 30000 in a single
           Payment to Contractor
  194C                                 Individual and Huf)       0%          0%          0%       payment or Rs. 75000 in
           and Sub- Contractors
                                        /In other Case 2%                                         aggregate
  194D     Insurance Commision                10%                0%          0%          0%       Rs. 20000
  194EE    Deposits under NSS                 20%                0%          0%          0%       Rs. 2500
           Repurchase of Units by
  194F                                        20%                0%          0%          0%
           Mutual Fund or UTI
           Commission on sale of
  194G                                        10%                0%          0%          0%       Rs. 1000
           Lottery Tickets
  194H     Commision or Brokerage             10%                0%          0%          0%       Rs. 5000
                                      2% in Case of Rent of
  194I     Rent                       P&M / In other Case        0%          0%          0%       Rs. 180000
                                      it is 10%
           Fees for Professional or
  194J                                        10%                0%          0%          0%       Rs. 30000
           Technical Services
           Income in respect of
  194K                                        10%                0%          0%          0%       Rs.2500
           units
           Compensation on                                                                        Rs. 100000 (Increased to
  194LA    acquisition of                     10%                0%          0%          0%       Rs. 200000/- W.e.f
           immovable property                                                                     01/07/2012)

                                                                                                  Rs. 50 lacs (For Specified
           Payment on transfer                                                                    cities) and Rs. 25 lacs
                                               1%                0%          0%          0%
           of certain immovable                                                                   (Other cities) as the case
           property other than                                                                    may be W.e.f 1st
194LAA     agriculture land                                                                       October, 2012
      Alcholic Liquor For
6CA                            1%     2.5%*   2%*   1%*
      Human Consumption


                                                          No Exemption Limit




6CI   Tendu Leaves             5%     2.5%*   2%*   1%*



                                                          No Exemption Limit



      Timber obtained Under
6CB                            2.5%   2.5%*   2%*   1%*
      a Forest Leade


                                                          No Exemption Limit



      Timber obtained (other
6CC                            2.5%   2.5%*   2%*   1%*
      than Forest)


                                                          No Exemption Limit
      Forest Produce (other
6CD                            2.5%   2.5%*   2%*   1%*
      than Tendu Leaves)                                  No Exemption Limit




6CE   Scrap                    1%     2.5%*   2%*   1%*



                                                          No Exemption Limit




6CF   Parking Lot              2%     2.5%*   2%*   1%*



                                                          No Exemption Limit
   6CG      Toll plaza                         2%               2.5%*         2%*         1%*



                                                                                                     No Exemption Limit




   6CH      Mining And Quarrying               2%               2.5%*         2%*         1%*



                                                                                                     No Exemption Limit



            Minerals, being coal or
                                               1%               2.5%*         2%*         1%*
            lignite or iron ore
                                                                                                     No Exemption Limit
                                                                                                     (Effective on or after 1st
                                                                                                     July, 2012)




                                               1%               2.5%*         2%*         1%*
                                                                                                     Exemption limit 100000/-
                                                                                                     (effective on or after 1st
            Bullion or jewellery                                                                     July, 2012)
                                      * For the purpose of Tax Deduction/Collection Surcharge,
                                      Education Cess and Secondary And Higher Cess is not required
                                      to deduct/Collect if Payment made/Collected to Resident and
                                      for other than Salary. In case payment Made to Non Domestic
* Note: For Non Salary and TCS        Company than Surcharge (@2% If payment exceed from 1.00
                                      Crore) Required to be Deducted
                                      * In case payment made to Non Resident , Education Cess And
                                      Secondary And Higher Cess required to be
                                      Deducted/Collected.

								
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