TDS Chart to Refer

TDS RATES FOR ASSESSMENT YEAR 2010 - 11 FROM 01ST OCTOBER, 2009 ONWARDS Basic Particulars Company / Firm etc Individual &  HUF Section Exemption TDS on payment for Rates SC EC Net Rates SC EC Net           5,000 Interest other than interest on securities 10 0 0 10.0 10 0 0 10.0 194A  20000/50000  Payment to Contractors 2 0 0 2.0 1 0 0 1.0 194C  20000/50000  Payments to transporters, where PAN is not available 2 0 0 2.0 1 0 0 1.0 194C  20000/50000  Payments to transporters, where PAN is available 0 0 0 0.0 0 0 0 0.0 194C  20000/50000  Payment to Advertising/Sub Contractor 2 0 0 2.0 1 0 0 1.0 194C           2,500 Commission/Brokerage 10 0 0 10.0 10 0 0 10.0 194H        120,000 Rent of Land / Building / Furniture 10 0 0 10.0 10 0 0 10.0 194I        120,000 Rent of Plant, Machinery or Equipment 2 0 0 2.0 2 0 0 2.0 194I         20,000 Professional / Technical Fees 10 0 0 10.0 10 0 0 10.0 194J  Note:. Higher TDS rate of 20% for not furnishing correct PAN: Requirement to furnish PAN is compulsory to      deductor otherwise TDS shall be deducted @ 20%. W. E. F. 01st April, 2010