TDS rates -From 01st April 2009 to 30th September 2009-Form 27Q:

Form 27Q:

Section	Nature of Payment	Status	Tax (%)
194E	Payment to nonresident sportsmen or sports association		10
195(a)	Income from foreign exchange assets payable to an Indian citizen		20
195(b)	Income by way of long-term capital gains		10
195(c)	Income from other long-term capital gains		20
195(d)	Income by way of interest payable by Government / Indian concern on money borrowed or debt incurred by Government or Indian concern in foreigh currency		20
195(e)	Royalty payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern after March 31, 1976, where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to section 115A(1A) to the Indian concern or in respect of computer software referred to in the second proviso to section 115(1A), to a person resident in India -
	1.Where the agreement is made before June 1, 1997	COMPANY	30
		OTHERS	30
	2.Where the agreement is made after May 31, 1997 but before June 1, 2005	COMPANY	20
		OTHERS	30
	3.Where the agreement is made on or after June 1, 2005	COMPANY	10
		OTHERS	30
195(f)	Royalty (not being royalty of the nature referred to in (e) sub para) payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with that policy
	1.Where the agreement is made after March 31, 1961 but before April 1, 1976	COMPANY	50
		OTHERS	30
	2.Where the agreement is made after March 31, 1976 but before June 1, 1997	COMPANY	30
		OTHERS	30
	3.Where the agreement is made after May 31, 1997 but before June 1, 1997	COMPANY	20
		OTHERS	30
	4.Where the agreement is made on or after June 1, 2005	COMPANY	10
		OTHERS	30
195(g)	Fee for technical services payable by Government or an Indian concern in pursuance of an agreement made by non-resident with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to matter included in the industrial policy, the agreement is in accordance with the policy -
	1.Where the agreement is made after February 29, 1964 but before April 1, 1976	COMPANY	50
		OTHERS	30
	2.Where the agreement is made after March 31, 1976 but before June 1, 1997	COMPANY	30
		OTHERS	30
	3.Where the agreement is made after May 31, 1997 but before June 1, 2005	COMPANY	20
		OTHERS	30
	4.Where the agreement is made on or after June 1, 2005	COMPANY	10
		OTHERS	30
196A	Income in respect of Units of Non-residents		20
196B	Income and Long-term Capital gain from units of an Off shore fund	COMPANY	10
		OTHERS	10
196C	Income and Long-term Capital Gain from Foreign Currency Bonds or shares of indian companies	COMPANY	10
		OTHERS	10
196D	Income of Foreign Institutional Investors for Securities	COMPANY	20
		OTHERS	20
Surcharge ( On Tax)	Applicable for Companies/Firm. Also, Individual/HUF, if the total income exceeds or is likely to exceed Rs.10,00,000		10
Education Cess	on Tax deducted Plus Surcharge		3

 

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