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					TDS RTAES FINANCIAL YEAR 2008-09 Assessment year 2009-10 Particulars Criteria Nature for of Deductio Payment n

Due Date Credit/Pr Actual ovision Payment on March/Credit 31st

Section

GL Code

If the recipient is a Company o does not exceed Rs.1,00,00,000 operative Socie

IT

Sec-194A

329079

Interest

Payment in excess of Rs.5,000 p.a & Rs. 10,000 p.a. if paid by Banking Company, Cooperative Society & Post Office

One week from the last day of the month in which deduction is made

With in 2 Months from the end of the month in which deduction is made.

20.0000

Sec-194C

Contracto rs & CF Agents (incase of Advertisin 329024 g Contracts) & Payment to SubContrctor

Payment in excess of Rs.20,000 /- per contract or Rs.50,000 p.a

One week from the last day of the month in which deduction is made

With in 2 Months from the end of the month in which deduction is made.

1.0000

Sec-194C

329024

Payment in excess of Contracto Rs.20,000 rs & CF /- per Agents contract (Others) or Rs.50,000 p.a

One week from the last day of the month in which deduction is made

With in 2 Months from the end of the month in which deduction is made.

2.0000

Sec-194H

329026

Payment Commissi in excess on or of Brokerage Rs.2,500 p.a

One week from the last day of the month in which deduction is made

With in 2 Months from the end of the month in which deduction is made.

10.0000

Sec-194I

329062

Rent

Payment in excess of Rs.1,20,0 00 p.a

One week from the last day of the month in which deduction is made

With in 2 Months from the end of the month in which deduction is made.

20.0000

Sec-194I

329062

Payment Rent of in excess Plant & of Machinery Rs.1,20,0 00 p.a

One week from the last day of the month in which deduction is made

With in 2 Months from the end of the month in which deduction is made.

10.0000

Sec-194J

Payment in excess Profession 329055 of al Charges Rs.20,000 p.a

One week from the last day of the month in which deduction is made

With in 2 Months from the end of the month in which deduction is made.

10.0000

Rates If the recipient is a Company or Firm & payment does not exceed Rs.1,00,00,000, or receipient is Cooperative Society Secondar y& Higher Educatio n Cess (1%) If the recipient is a Company or Firm & payment exceeds Rs.1,00,00,000 Secondar y& Higher Educatio n Cess (1%)

SC(10%)

EC(2%)

Total

IT

SC(10%)

EC(2%)

0.0000

0.4000

0.2000

20.6000

20.0000

2.0000

0.4400

0.2200

0.0000

0.0200

0.0100

1.0300

1.0000

0.1000

0.0220

0.0110

0.0000

0.0400

0.0200

2.0600

2.0000

0.2000

0.0440

0.0220

0.0000

0.2000

0.1000

10.3000

10.0000

1.0000

0.2200

0.1100

0.0000

0.4000

0.2000

20.6000

20.0000

2.0000

0.4400

0.2200

0.0000

0.2000

0.1000

10.3000

10.0000

1.0000

0.2200

0.1100

0.0000

0.2000

0.1000

10.3000

10.0000

1.0000

0.2200

0.1100

Rates If recipient is an Ind. Or HUF & payment does not exceed Rs.10,00,000 Secondar y& Higher Educatio n Cess (1%)

y or Firm & payment ,00,000

If recipient is an Ind. Or HUF exceed Rs.10,00,

Total

IT

SC

EC(2%)

Total

IT

22.6600

10.0000

0.0000

0.2000

0.1000

0.0020

10.0000

1.1330

1.0000

0.0000

0.0200

0.0100

1.0300

1.0000

2.2660

2.0000

0.0000

0.0400

0.0200

2.0600

2.0000

11.3300

10.0000

0.0000

0.2000

0.1000

10.3000

10.0000

22.6600

15.0000

0.0000

0.3000

0.1500

15.4500

15.0000

11.3300

10.0000

0.0000

0.2000

0.1000

10.3000

10.0000

11.3300

10.0000

0.0000

0.2000

0.1000

10.3000

10.0000

If recipient is an Ind. Or HUF & payment does exceed Rs.10,00,000 Secondar y& Higher Educatio n Cess (1%)

SC(10%)

EC(2%)

Total

1.0000

0.2200

0.1100

11.3300

0.1000

0.0220

0.0110

1.1330

0.2000

0.0440

0.0220

2.2660

1.0000

0.2200

0.1100

11.3300

1.5000

0.3300

0.1650

16.9950

1.0000

0.2200

0.1100

11.3300

1.0000

0.2200

0.1100

11.3300


				
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