Sl. No.
Section Of Act
Nature of Payment in brief
NO TDS if payment does not exceeds (Rs.)
Rate %
01.04.2012
01.07.2012
Individual, HUF,AOP.BOI
Others
1
192
Salaries
Salary income must be more then exemption limit after deductions.
Average Rate
2
193
Interest on debentures
2500
5000
10
10
3
194
Deemed dividend
-
-
10
10
4
194A
Interest other than Int. on securities (by Bank)
10000
10000
10
10
4A
194A
Interest other than Int. on securities (By others)
5000
5000
10
10
5
194B
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