Point to Ponder

You have to grow from the inside out.
None can teach you, none can make you spiritual.
There is no other teacher but your own soul.

Swami Vivekananda

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TDS CHART FOR 2016-17

SECTION

PARTICULARS

OLD ( %)

NEW (%)

192

Salaries

Average Rate

 

192A

Payment of accumulated balance due to an employee (PF) Exceeding Amount of Rs.

30,000

50,000

193

Interest on Debentures

10%

10%

194

Dividend

10%

10%

194A

Intrest on  Securities

10%

10%

194B

Lottery /Cross Word Puzzle

30%

30%

194BB

Winnings from Horse Race

5,000

10,000

194C

Payment to contractors

75,000

1,00,000

194D

Payment of insurance commission

20,000 (10%)

15,000 (5%)

194DA

Payment in Respect of Life Insurance policy

2%

1%

194E

Payments to nonresident  sportsmen or sports associations

20%

20%

194EE

Payment in Respect of NSS deposits

20%

10%

194F

Repurchase of units by MF/UTI

20%

20%

194G

Commission on sale of lottery tickets

1,000 (10%)

15,000 (5%)

194H

Commission or brokerage

5,000 (10%)

15,000 (5%)

194I

Rent of Machinery, Plant or Equipment

10%

10%

 

Land, building or furniture or fittings

 

 

194IA

Transfer of immovable property other then agricultural Land

1%

50lakh (1%)

194J

Professional/ Technical charges/Royalty & Non compete fees /payments to directors

10%

10%

194LA

Payment of Compensation on acquisition of certain immovable property

2,00,000  (10%)

2,50,000 (10%)

194LB

Payment of interest on infrastructure debt fund

5%

5%

194LC

Interest to Non Resident from Indian company /business trusts engaged in certain business

5%

5%

194LD

Interest on certain Govt Bonds/Securities payable on

5%

5%

 

or after 01-06-2013 but before 01-06-2017

 

 

196B

 Income from units (including long-term capital gain on transfer of such units) to an offshore fund

10%

10%

196C

Income from foreign currency bonds or GDR of an Indian company (including long-term capital gain on transfer of such bonds or GDR)

10%

10%

196D

Income from foreign currency bonds or GDR of an Indian company (including long-term capital gain on transfer of such bonds or GDR)

10%

10%

206C (TCS)

Sale of Motor vehicle >Rs.10 lakhs

-

1%

206C (TCS)

Sale goods/service in cash >5 lakhs(other than bullion and jewellery) –other than payments on which TDS made

-

1%