Person Responsible to Deduct: Any person paying the sum by way of Winning Lottery, Cross Word, Puzzles, Card Games. Category of Payee : Applicable to all Assesses. Rate of deduction : 30% + 10% + 3%. Limit : Each payment exceeding Rs.5,000/- Time of Deduction : Before realizing the Prize. NEXT
Person Responsible for Deduction: All assessee except Individual, HUF who are not subjected to Tax Audit.
Category of Payee: Resident assessee.
Fee Professional Services
Fee Technical Services
Payment Refund U/s 28(1)(Va)
Rate: 10% + 10% + 3%
Aggregate payment does not exceed Rs.20,000/-
Reimbursement of Actual expenses to be included in Professional charges
TDS is on Gross amount inclusive of Service Tax.
Nature of Payment: Paying compensation (or) enhance compensation, consideration on account of compulsory Acquisition under any law other than Agricultural Land. Category of Payee : Resident assesses. Rate : 10% + 10% + 3%. NEXT