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  • TDS Rate Chart For 2013-14

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    Bharath Kumar J
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    This document outlines tax deduction at source (TDS) rates for the fiscal year 2013-2014 and onwards in India. It provides the TDS chart which lists various types of payments like salaries, interest, rent, professional fees, and the applicable section of the Income Tax Act. The cutoff amounts and TDS rates for residents and non-residents are specified. For example, the TDS rate for rent is 10% for residents and 20% for non-residents if the payment exceeds Rs. 180,000. The document also notes that no surcharge or cess is applicable on payments made to residents, other than salaries.

    Original Description:

    TDS Rate Chart FY 2013/14.

    Original Title

    TDS Rate Chart for 2013-14

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    This document outlines tax deduction at source (TDS) rates for the fiscal year 2013-2014 and onwards in India. It provides the TDS chart which lists various types of payments like salaries, interest, rent, professional fees, and the applicable section of the Income Tax Act. The cutoff amounts and TDS rates for residents and non-residents are specified. For example, the TDS rate for rent is 10% for residents and 20% for non-residents if the payment exceeds Rs. 180,000. The document also notes that no surcharge or cess is applicable on payments made to residents, other than salaries.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    9 views1 page

    TDS Rate Chart For 2013-14

    Uploaded by

    Bharath Kumar J
    This document outlines tax deduction at source (TDS) rates for the fiscal year 2013-2014 and onwards in India. It provides the TDS chart which lists various types of payments like salaries, interest, rent, professional fees, and the applicable section of the Income Tax Act. The cutoff amounts and TDS rates for residents and non-residents are specified. For example, the TDS rate for rent is 10% for residents and 20% for non-residents if the payment exceeds Rs. 180,000. The document also notes that no surcharge or cess is applicable on payments made to residents, other than salaries.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as PDF, TXT or read online from Scribd
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    of 1

    TDS CHART FOR F/Y 2013-14 AND ONWARDS

    SECTION NATURE OF PAYMENT / CREDIT CUT OFF AMOUNT 220000* 5000 NIL 10000 5000 10000 5000 3000075000# 1 20000 2500 5000 10 20 10 2 10 -10 RATE % IND/HUF OTHERS AVERAGE RATE 10 10 10 10 30 30 1 10 10 10 10 30 30 2

    192 193 194 194A 194A 194B 194BB 194C (1)

    SALARIES INTEREST ON DEBENTURES DEEMED DIVIDEND INTEREST OTHER THAN ON SECURITIES (BY BANK) INTEREST OTHER THAN ON SECURITIES (BY OTHERS) WINNING FROM LOTTERY / CROSS WORD PUZZLE WINNING FROM HORSE RACE LABOUR CONTRACT, AMC, WORK CONTRACT, MANPOWER SUB CONTRACTS/ ADVT. INSURANCE COMMISSION PAYMENT OF NSS DEPOSIT COMMISSION OR BROKERAGE OTHER THAN INSURANCE COMMISSION RENT (LAND & BUILDING) (FURNITURE & FITTINGS)

    194C (2) 194D 194EE 194H

    180000 180000 50 LAKH

    10 2 1

    10 2 1

    194I RENT (PLANT & MACHINE, EQUIPMENTS) 194 IA TRANSFER OF IMMOVABLE PROPERTY (W.E.F. 01.06.2013) PROFESSIONAL/TECHNICAL CHARGES/ROYALTY &NON-COMPETE FEES REMUNERATION / COMMISSION PAID TO DIRECTOR

    194J

    30000

    10

    10

    194 (1) (ba) 194LA

    NIL

    10

    10

    COMPENSATION ON ACQUISITION OF IMMOVABLE PROPERTY

    200000

    10

    10

    No surcharge/ cess applicable on Payment made (other than salary ) to Resident * Only in case of resident individual whose Total Income does not exceed Rs.500000/# Rs. 30000/- in case of single payment and Rs.75000/- in case of aggregate payment in F/Y.

    PREPARE BY : NILAY JAINAM & ASSOCIATES ( Chartered Accountants ) (M) +91 94292 80068 (NILAY), +91 96870 70056 (JAINAM) Email Id : ca.njassociates@gmail.com

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