FIR Online, download legal format. IPC, CPC, CrPC, IP, NI, CP Act

What is the Rate of TDS in India for Financial Year 2013-14? What are the Exemption Limit for Assessment Year 2014-15 (FY 2013-14?

TDS Rates for Financial Year (FY) 2013-14 Assessment Year (A.Y. 2014-15)

 

Income Tax Act Section Nature of Payment or Credit Cut off Amount Rate %Individual/
HUF
Rate % Others

Section 192

TDS on Salary

Resident individual whose total income does not exceed Rs. 500000

Others

 

2,20,000

 

2,00,000

 

Monthly Average Rate

-do-

 

NA

 

NA

Section 193 TDS on Interest on Debenture 5,000 10 10
Section 194 TDS on Deemed Dividend - 10 10
Section 194A TDS on interest other than on Securities (By Bank) 10,000 10 10
Section 194A TDS on interest other than Securities (By Others) 5,000 10 10
Section 194B TDS on Winning from Lottery/Cross word Puzzle 10,000 30 30
Section 194BB TDS on Winning from Horse Race 5,000 30 30
Section 194C(1) TDS on Labour Contract, AMC, Work Contract, Man Power Consultancy -Single Payment

Aggregate Payment in F.Y

30,000


75,000

1

 


1

2

 


2

Section 194C(2) TDS on Sub contracts and Advertisement contracts As above 1 2
Section 194D TDS on Insurance Commission 20,000 10 10
Section 194EE TDS on payment of NSS Deposit 2,500 20 NA
Section 194H TDS on commission or brokerage other than insurance Commission 5,000 10 10
Section 194I TDS on Rent -Land and Building, Furniture and Fixtures 1,80,000 10 10
Section 194I

 

TDS on Rent -Plant and Machinery, Equipments 1,80,000 2 2
Section 194IA TDS on Transfer of Immovable Property (w.e.f. 1.6.2013) 50,00,000 1 1
Section 194J TDS on Professional, Technical Charges, Royalty, Non Compete Fees 30,000 10 10
Section 194(1)(ba) TDS on Remuneration or Commission paid to Director Nil 10 10
Section 194LA TDS on Compensation on Acquisition of Immovable Property 2,00,000 10 10

Note: No surcharge or cess is applicable on payment made to residents other than salary

PAN

Income Tax PAN FAQ, Answers & Guidance

Tax Audit

What is the turn over limit for tax audit? Who needs to get audited the accounts under section 44AB?

Taxation on Charitable Trust and NGO

What is authority structure in case of Charitable Trust, Charitable Society, Non Governmental Organizations (NGO), Section 25 Companies and other exempted institutions?

What is the definition of Charitable Purpose? Section 2(15) of Income Tax Act- Relief to poor, Education, Medical Relief, other public utility services- Latest amendments

How to register with Income tax under Section 12A by NGO, Section 25 Company, Charitable Trust and Society? Is it necessary to Register?

What is approval u/s 80G(5)? Is it necessary for a charitable Institution? How to apply for it? What is the use of approval u/s 80G(5) for Charitable Trust, Charitable Society, Non Governmental Organizations (NGO), Section 25 Companies and other exempted institutions?

Is exemption of Income to NGO, Section 25 Company, Charitable Trust and Society can forfeiture? Provision in Section 13 for forfeiture of Exemption

What is notification u/s 35(1)(ii)/(iii)? How to apply by scientific research association, a university, college or other institutions? What is the use?

What are the modes and forms of Investment specified u/s 11(5) in the case of Charitable Trust, NGO, Charitable Society, Section 25 Companies and Charitable entities

How Charitable Institutions are assessed for Income Tax? Accumulation of surplus and utilization of NGO, Section 25 Company, Charitable Trust and Society

Who are interested persons in the case of Charitable Trust, NGO, Charitable Society, Section 25 Companies and Charitable entities? Who are relatives? List of interested persons and relatives

Home| About Us| Privacy Policy| Disclaimer| Sitemap Contact Us