SERVICE UTILITIES

TAX CALENDAR

USEFUL LINKS

QUERY

MESSAGE FOR CLIENT

BULLETIN BOARD

DISCUSSION FORUM

Section

Particulars

Individual/HUF

(10 lacs or below)

Firm where total payment upto Rs. 1 Crore

Individual/HUF

(Above 10 lacs)

Firm where total payment exceeds Rs. 1 Crore

Company where total payment upto Rs. 1 Crore

Company where total payment exceeds Rs. 1 Crore

193

Interest on Securities

10.30%

11.33%

20.60%

22.66%

194

Dividend

20.60%

22.66%

20.60%

22.66%

194A

Interest other than interest on security

10.30%

11.33%

20.60%

22.66%

194B

Winning from Lotteries

30.90%

33.99%

30.90%

33.99%

194BB

Winning for horse race

30.90%

33.99%

30.90%

33.99%

194C

Payment to subcontractor/Advertising agency

1.03%

1.133%

1.03%

1.133%

194C

Payment to other contractors

2.06%

2.266%

2.06%

2.266%

194D

Insurance Commission

10.30%

11.33%

20.60%

22.66%

194EE

Payment for National Saving Scheme

20.60%

22.66%

20.60%

22.66%

194F

Payment for repurchase of units

20.60%

22.66%

20.60%

22.66%

194G

Commission on sale of lottery ticket

10.30%

11.33%

10.30%

11.33%

194H

Commission after 31.05.02

10.30%

11.33%

10.30%

11.33%

194I

Rent

*15.45%

^16.99%

20.60%

22.66%

194J

Fees for Professional/Technical services

10.30%

11.33%

10.30%

11.33%