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TDS
New Threshold Limit
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New
Threshold Limit (Applicable from
01-07-2010)
Sl. No.
| Section
| Nature of Payment
| Existing Threshold Limit
| New Threshold Limit
|
1 | 194B | Winnings from lottery or crossword puzzle | 5,000 | 10,000
|
2 | 194BB | Winnings from Horse Race | 2,500
| 5,000
|
3 | 194C | Payment to Contractors | 20,000
(single transaction) 50,000 (for aggregate during the year) | 30,000 (single transaction) 75,000 (for aggregate during the year) |
4 | 194D | Insurance Commission | 5,000
| 20,000
|
5 | 194H | Commission or Brokerage | 2,500
| 5,000
|
6 | 194I | Rent | 1,20,000
| 1,80,000
|
7 | 194J | Fees for professional or technical services | 20,000 | 30,000
|
Note:
From April 1, 2010, TDS at higher of the prescribed rate or 20% will be
deducted on all transactions liable to TDS, where the Permanent Account
Number (PAN) of the deductee is not
available.
