Gupta Rustagi & Co.::: Chartered Accountants

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T.D.S. & T.C.S CHART W.E.F.: 01/10/2009
also includes changes proposed in Budget 2010-11

TAX DEDUCTED AT SOURCE (TDS)

SR NO	NATURE OF PAYMENT	PAYMENT (Rs.)	PAYMENT MADE TO	T.D.S %	E.C. 2%	H.E.C. 1%	TOTAL T.D.S	SECTION	CODE	CHALLAN NO.	REMARK
1	LABOUR CHARGES	20000 (W.E.F. 01/07/2010 it is Rs. 30,000/-)	IND/HUF	1	0	0	1.00%	194C	94-C	ITNS 281	Surcharge @ 2.5% of TDS if Payee is Foreign Company and amount paid exceeds RS.1 Crore
	WORKS CONTRACT
	JOB WORK
	TRANSPORT & FREIGHT
	ADVERTISEMENT
2	LABOUR CHARGES	20000 (W.E.F. 01/07/2010 it is Rs. 30,000/-)	FIRM/CO.	2	0	0	2.00%	194C	94-C	ITNS 281
	WORKS CONTRACT
	JOB WORK
	TRANSPORT & FREIGHT
	ADVERTISEMENT
3	INTEREST	5000	IND/HUF/FIRM	10	0	0	10.00%	194A	94-A	ITNS 281
			COMPANY
4	TECHNICAL & PROF.SER.	20000 (W.E.F. 01/07/2010 it is Rs. 30,000/-)	IND/HUF	10	0.00	0.00	10.00%	194J	94-J	ITNS 281
			FIRM/CO.
5	COMMISSION	2500 (W.E.F. 01/07/2010 it is Rs. 5,000/-)	IND/HUF	10	0.00	0.00	10.00%	194H	94-H	ITNS 281
			FIRM/CO.
6	RENT
	A) P & M - Equipments Car Etc.	120000 (W.E.F. 01/07/2010 it is Rs. 1,80,000/-)	IND/HUF	2	0.00	0.00	2.00%	194-I	94-I	ITNS 281
			FIRM/CO.
	B) Land, Building, Furniture	120000 (W.E.F. 01/07/2010 it is Rs. 1,80,000/-)	IND/HUF	10	0.00	0.05	10.00%	194-I	94-I	ITNS 281
			FIRM/CO.

TAX COLLECTION AT SOURCE (TCS )

SR. NO.	NATURE OF SALE	SALE BILL (RS.)	SOLD TO	T.D.S	E.C	H.E.C.	TOTAL	SECTION	CODE	CHALLAN NO.	REMARK
				(%)	2%	1%	T.C.S				Surcharge As above
1	SCRAP	1	IND/HUF	1	0.02	0.01	1.03%	206 C	6 CE	ITNS 281
			FIRM/CO.	1	0.02	0.01	1.03%
2	MINING/QUARY	1	IND/HUF	2	0.04	0.02	2.06%	206 C	6 CH	ITNS 281
			FIRM/CO.	2	0.04	0.02	2.06%

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Gupta Rustagi & Co, Office No.16, 1st Floor, Khatau Building, 8/10, Alkesh Dinesh Modi Marg, Fort, Mumbai – 400 023, Maharashtra, India.
Email id: niraj@guptarustagi.com, Phone No: +91 22 3027 1021/2/3/4