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				TDS Rates For FY 2008-09
Particulars				Due Date		Rates
Section	GL Code	Nature of Payment	Criteria for Deduction	Actual Payment/Credit	Credit/Provision on March-31st	If the recipient is a Company, Co-operative Society, Firm.					If recipient is an Ind. Or HUF & payment does not exceed Rs.10,00,000					If recipient is an Ind. Or HUF & payment does exceed Rs.10,00,000
						IT	SC(10%)	EC(2%)	Secondary & Higher Education Cess (1%)	Total	IT	SC	EC(2%)	Secondary & Higher Education Cess (1%)	Total	IT	SC(10%)	EC(2%)	Secondary & Higher Education Cess (1%)	Total
Sec-194A	329079	Interest	Payment in excess of Rs.5,000 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.	20.0000	2.0000	0.4400	0.2200	22.6600	10.0000	0.0000	0.2000	0.1000	0.0020	10.0000	1.0000	0.2200	0.1100	11.3300
Sec-194C	329024	Contractors & CF Agents (incase of Advertising Contracts) & Payment to Sub-Contrctor	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	0.1000	0.0220	0.0110	1.1330	1.0000	0.0000	0.0200	0.0100	1.0300	1.0000	0.1000	0.0220	0.0110	1.1330
Sec-194C	329024	Contractors & CF Agents (Others)	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.	2.0000	0.2000	0.0440	0.0220	2.2660	2.0000	0.0000	0.0400	0.0200	2.0600	2.0000	0.2000	0.0440	0.0220	2.2660
Sec-194H	329026	Commission or Brokerage	Payment in excess of 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	1.0000	0.2200	0.1100	11.3300	10.0000	0.0000	0.2000	0.1000	10.3000	10.0000	1.0000	0.2200	0.1100	11.3300
Sec-194I	329062	Rent	Payment in excess of Rs.1,20,000 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.