TDS rates for financial year 2009-10

Section		Nature of Payment		Existing rate		New Rate		Effective date
192		Salary		Actual tax on salary including surcharge and cess		Actual tax		1.4.09
194 A		Interest		10% for individuals and 20% for companies plus surcharge where applicable and cess		10%		1.4.09
194 C		Contract payments to individuals		2%		1%		1.10.09
194 C		Sub contract payments to individuals		1%		1%		1.10.09
194 C		Contract payments to other than individuals		2%		2%		1.10.09
194 C		Sub contract payments to other than individuals		1%		2%		1.10.09
194 C		Transporters - if PAN is furnished		NA		Nil		1.10.09
194C		Transporters - if PAN is NOT furnished				20%		01/04/10
194H		Commission / Brokerage		10%		10%		NA
194 I		Rent		Land , Building, Furniture - 15%/ 20% depending on assessee		10%		1.10.09
194 I		Rent		Plant & Machinery, Equipments - 15%/ 20% depending on assessee		2%		1.10.09
194 J		Professional or technical services		10%		10%		NA