SECTION CODE	DESCRIPTION	TDS rate for the FY 2011-2012.
		TAX	SUCHARGE (Only Non Domestic Company)	EDU. CESS	HIGHER EDU. CESS	Limit for Tax Deduction
193	Interest on securities	10%	0%	0%	0%	Rs. 2500
194	Dividends	10%	0%	0%	0%	Rs. 2500 (No Tax to be Deducted if DDT Has been Paid U/s 115-O)
194A	Interest other than Interest on Securities	10%	0%	0%	0%	Banking Company / Co-operative society / Post Office- Rs. 10000           Others - Rs. 5000
194B	Winning from Lottery or Crossword Puzzle	30%	0%	0%	0%	Rs. 10000
194BB	Winning from Race Horse	30%	0%	0%	0%	Rs. 5000
194C	Payment to Contractor and Sub- Contractors	1% (in Case of Individual and Huf) /In other Case 2%	0%	0%	0%	Rs. 30000 in a single payment or Rs. 75000 in aggregate
194D	Insurance Commision	10%	0%	0%	0%	Rs. 20000
194EE	Deposits under NSS	20%	0%	0%	0%	Rs. 2500
194F	Repurchase of Units by Mutual Fund or UTI	20%	0%	0%	0%
194G	Commission on sale of Lottery Tickets	10%	0%	0%	0%	Rs. 1000
194H	Commision or Brokerage	10%	0%	0%	0%	Rs. 5000
194I	Rent	2% in Case of Rent of P&M / In other Case it is 10%	0%	0%	0%	Rs. 180000
194J	Fees for Professional or Technical Services	10%	0%	0%	0%	Rs. 30000
194K	Income in respect of units	10%	0%	0%	0%	Rs.2500
194LA	Compensation on acquisition of immovable property	10%	0%	0%	0%	Rs. 100000
6CA	Alcholic Liquor For Human Consumption	1%	2.5%*	2%*	1%*	No Exemption Limit	TCS
6CI	Tendu Leaves	5%	2.5%*	2%*	1%*	No Exemption Limit
6CB	Timber obtained Under a Forest Leade	2.5%	2.5%*	2%*	1%*	No Exemption Limit
6CC	Timber obtained (other than Forest)	2.5%	2.5%*	2%*	1%*	No Exemption Limit
6CD	Forest Produce (other than Tendu Leaves)	2.5%	2.5%*	2%*	1%*	No Exemption Limit
6CE	Scrap	1%	2.5%*	2%*	1%*	No Exemption Limit
6CF	Parking Lot	2%	2.5%*	2%*	1%*	No Exemption Limit
6CG	Toll plaza	2%	2.5%*	2%*	1%*	No Exemption Limit
6CH	Mining And Quarrying	2%	2.5%*	2%*	1%*	No Exemption Limit
* Note: For Non Salary and TCS		* For the purpose of Tax Deduction/Collection  Surcharge, Education Cess and Secondary And Higher Cess is not required to deduct/Collect if Payment made/Collected to Resident and for other than Salary. In case payment Made to Non Domestic Company than Surcharge (@2% If payment exceed from 1.00 Crore)  Required to be Deducted * In case payment made to Non Resident , Education Cess And Secondary And Higher Cess required to be Deducted/Collected.