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TAX DEDUCTED AT SOURCE Rules Applicable from 1st July, 2010 PAN not Rate Due date for Deposit provided 7th of the next month in which deduction Slab Rate is made. 10% 7th of the next month in which deduction is made and in case of deduction in the month March, 30th April. 7th of the next month in which deduction is made and in case of deduction in the month March, 30th April. 7th of the next month in which deduction is made and in case of deduction in the month March, 30th April. 7th of the next month in which deduction is made and in case of deduction in the month March, 30th April.
Section 192
Particulars Salary
Exempt Upto Basic Exmption Limit In case of debenture Rs. 2,500 Rs. 5,000, if payer is a bank or cooperative Society than Rs.10000 Rs. 10,000.
Certificate for TDS and Time Form No.16 on or before 31st May Form No.16A, 31st July, 31st Oct., 31st Jan., 31st May. Form No.16A, 31st July, 31st Oct., 31st Jan., 31st May. Form No.16A, 31st July, 31st Oct., 31st Jan., 31st May. Form No.16A, 31st July, 31st Oct., 31st Jan., 31st May.
Date of Deposite of Return 15th July, 15th Oct, 15th Jan, 15th May 15th July, 15th Oct, 15th Jan, 15th May
193
Interest on Securities
194B
194A
10%
30%
194BB
Rs. 5,000.
30%
194C
Payment to Contractor
Single payment / credit exceeds Rs. 30,000 or Total credit/payment exceeds Rs. 75,000 during the FY.
7th of the next month in which deduction is made and in case of deduction in the month March, 30th April.
Form No.16A, 31st July, 31st Oct., 31st Jan., 31st May.
194D
Insurance Commission
Rs. 20,000
10%
7th of the next month in which deduction is made and in case of deduction in the month March, 30th April. 7th of the next month in which deduction is made and in case of deduction in the month March, 30th April. 7th of the next month in which deduction is made and in case of deduction in the month March, 30th April. 7th of the next month in which deduction is made and in case of deduction in the month March, 30th April. 7th of the next month in which deduction is made and in case of deduction in the month March, 30th April.
Form No.16A, 31st July, 31st Oct., 31st Jan., 31st May. Form No.16A, 31st July, 31st Oct., 31st Jan., 31st May. Form No.16A, 31st July, 31st Oct., 31st Jan., 31st May. Form No.16A, 31st July, 31st Oct., 31st Jan., 31st May. Form No.16A, 31st July, 31st Oct., 31st Jan., 31st May.
194G
Rs. 1,000
10%
194H
Rs. 5,000
10%
194I
Rent
Rs. 180,000
194J
Rs. 30,000
10%