TDS rates chart after 01st October 2009 for financial year 2009-2010 and download calculator for 2009-2010

• Wednesday, November 25, 2009, 3:55
• Income Tax
• 864 views

20 Comments on “TDS rates chart after 01st October 2009 for financial year 2009-2010 and download calculator for 2009-2010”

• 
  jyoti wrote on 25 November, 2009, 6:18

  Calculator calculates education cess for tds after 1st oct 09. as per chart given above no surcharge, no educn cess. pls clarify
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  vijay shah adv. wrote on 25 November, 2009, 7:40

  you have been doing a very good job…god bless you and ur entire group of people who help you in this mission…regards…amen
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  Sandeep Kanoi wrote on 25 November, 2009, 9:09

  Thanks Jyoti. We also come to know about this and removed calculator for the time being. Will upload again removing the bug. Education Cess in not applicable on TDS (Other then Salary) deducted on or after 01.10.2009.
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  RAKESH SHUKLA wrote on 26 November, 2009, 9:13

  Please expain the statement that TDS rates is NIL for Contracts to Transporter, who has provided a valid PAN …..
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  RAKESH SHUKLA wrote on 26 November, 2009, 9:14

  I am Passenger Vehicle Transporter (Bus Operator) in my payment TDS will deduct or not ? ?
• 
  Rajesh Prajapati wrote on 9 December, 2009, 12:30

  What are the basic conditions to be kept in mind for deduction of TDS for payment to be made for type of services or contract or fees to the non-resident?
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  M.Sreedhar Singh wrote on 16 December, 2009, 6:57

  Sir,As per ApVat Act do we need to charge VAT on Service TAx collected on Hotel Banquets/Events bill ie Food and Beverage bills. The sales tax authorities are contemplating that we need to collect vat on service tax charged on the bills, does tax on tax is correct to be charged to the customer.
  Pl give us theinformation in this matter and oblige.
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  SHAMSUNDAR LAD wrote on 22 December, 2009, 16:46

  We are providing the manpower for carrying out the computer data entry work in company. upto this date the company was deducted the tds @ 2.06%. Now i.e. November-2009 onwards Company started deducting the 10% of tds. I am having the individual PAN. Hope, you will advise meon the subject correctly.
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  Sandeep Kanoi wrote on 23 December, 2009, 1:59

  ormally this kinda job are covered under contract and tds been deducted u/s 194C but if you are a professional then they will deduct TDs u/s. 194J @ 10%. Sometimes to be on safer side deductor TDS at the rate of 10% it all depend on the fat of the case.
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  Rajesh Prajapati wrote on 31 December, 2009, 4:27

  I have asked question on 9 of De-09 for Payment to nonrsidnt but no reply is recived.Th question is as under :
  What are the basic conditions to be kept in mind for deduction of TDS for payment to be made for type of services or contract or fees to the non-resident?
• 
  Sandeep Kanoi wrote on 31 December, 2009, 6:26

  In my view , TDS is not applicable in case of payments to him . TDS is applicable only when the INCOME is chargeable under Income Tax Act. This on account of Section 4[2] of the I T Act.So the first issue to decide whether RECEIPT by foreign consultant is taxable in India.

  Since foreign consultant is Non Resident , his income received in India or accrued in India or deemed to be received or accrued in India. If the payment is made outside India, it is certainly not received in India. As far as accrual is concerned , since the services are rendered out side India also does not bring the amount within the ambit of deeming provision as provided in Section 9 of the I T Act.

  In this regard , you should note that the general rule of TDS in case of payments to Non Resident is given under Section 195 of the I T Act. However, if the services are given outside India by a Non Resident who is also paid outside the country , does not fall under the provision u/s 195 of the I T Act . There was great controversy and dispute between CBDT and CAG over the issue of TDS on payments made to NON Resident Brokers by Indian exporters .The controversy was subsequently settled and CBDT issued a circular in this regard . The crux of this circular fully applies to a case similar to a Non Resident Broker who gives services outside India and who is paid outside the country. Circular 786 of 7/2/2000 is reproduced below

  “In the Audit Report for 1997-98 (D P No 79(I.T.) The Comptroller & Auditor General (C&AG) raised an objection that the Assessing Officer in computing the Profits and Gains of Business or Profession, in a case in Mumbai charge, had wrongly allowed a deduction in respect of a payment to a non-resident where tax had not been deducted at source. The nature of the payment in this case was export commission and charges payable for services rendered outside India. In the view of C&AG the expenditure should have been disallowed in accordance with the provisions of section 40(a)(i) of the Income-tax Act, 1961. It has come to the notice of the Board that a similar view, on the same set of facts has been taken by some Assessing Officers in other charges.

  The deduction of tax at source under section 195 would arise if the payment of commission to the non-resident agent is chargeable to tax in India. In this regard attention to CBDT Circular No 23 dated 23.7.1969 is drawn, where the tax ability of ‘Foreign Agents of Indian Exporters” was considered alongwith certain other specific situations. It had been clarified then that where the non-resident agent operates outside the country, no part of his income arises in India. Further, since the payment is usually remitted directly abroad it cannot be held to have been received by or on behalf of the agent in India. Such payments were therefore held to be not taxable in India. The relevant sections, namely section 5(2) and section 9 of the Income-tax Act, 1961 not having undergone any change in this regard, the clarification in Circular No 23 shall prevails. No tax is therefore deductible under section 195 and consequently the expenditure on export commission and other related charges payable to a non-resident for services rendered outside India becomes allowable expenditure. On being apprised of this position, the Comptroller & Auditor General have agreed to drop the objection referred to above.”

  In your case, if the Non Resident gave services outside India and never stayed in India, receives payment outside India and has no permanent base in India or any other permanent establishment in India, income itself is not taxable in India. Therefore TDS is also not applicable.
• 
  Prakash Phadke wrote on 15 January, 2010, 12:42

  Can i get NRI / RI status calculation chart format in excell or tips regarding the calculation
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  Pradeep wrote on 24 March, 2010, 18:32

  Can somebody clarify if the TDS on rent is only for amount exceeding INR120,000 and if the rent is 150,000, the TDS is only for 30,000 @ 10% pa. Pls revert. Thanks.
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  KAMLESH KARELIA wrote on 29 June, 2010, 16:20

  can somebody clarify the rate of surcharge and Education cess on payment to Non Resident

  regards
• 
  Rupesh wrote on 2 July, 2010, 15:09

  Pls clarify if bill contains basic amount(attract TDS) + VAT= Invoice amount, on which amount should be TDS deducted.
• 
  J.Mohana wrote on 18 August, 2010, 15:39

  Land Development Charges which section TDS deducted
• 
  CHIRAG JOSHI wrote on 5 October, 2010, 17:40

  Dear Sir,

  Can I Deducted TDS on Commission or Brockerage when the Agent is NRI .

  Regard
  Chirag Joshi
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  CA Kashyap Shah wrote on 9 December, 2010, 13:03

  But Circular No. 786 and 23 have been withdrawn on 22-10-2009.

  After withdrawing the circular what will be the position of Section 195 for payment of Export Commission to Non-resident (Who is providing services outside India and commission remitted there) by an Indian Exporter?

  Kindly clarify the same.

  CA Kashyap Shah
• 
  TDS Software wrote on 29 April, 2011, 20:13

  Please update latest TDS & TCS rates for A.Y. 2012-13 with Education cess & Surcharge.
• 
  SANJEEV wrote on 14 December, 2011, 15:59

  sir i am emploee of orchid health care i wnt to download form 16 of currnt year

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