| Note -1 |
For Section 194C Rs. 20,000 for single payment & Rs. 50,000/75,000 for aggregate payments during a financial year. |
| Note -2 |
Payment made to transporter, TDS is NOT required if PAN is provided by the transporter. |
| Note -3 |
Surcharge and Cess is not applicable on TDS from 01.04.2009 on any payment made to resident. |
| Note -4 |
If pan not provided by the deductee then rate as per above table or 20% whichever is higher is to be charged. (Effective from 01.04.2010 section 206AA). |