Section Particulars Liability Exempt Upto Rate

PAN not
provided
Due date for Deposit
Certificate for TDS
and Time
Date of Deposite of
Return
Quarterly
Return Form
192 Salary At the time of Payment Basic Exmption Limit Slab Rate
7th of the next month in which deduction
is made and in case of deduction in the
month March, 30th April.
Form No.16 on or
before 31st May
15th July, 15th Oct, 15th
Jan, 15th May
Form No. 24Q
193 Interest on Securities
Payment or Credit
whichever is earlier
In case of debenture Rs.
2,500
10%
7th of the next month in which deduction
is made and in case of deduction in the
month March, 30th April.
Form No.16A, 31st
July, 31st Oct., 31st
Jan., 31st May.
15th July, 15th Oct, 15th
Jan, 15th May
Form No. 26Q
194A
Interest Other Than
Interest on Securities
Payment or Credit
whichever is earlier
Rs. 5,000,
if payer is a bank or
cooperative Society than -
Rs.10000
10%
7th of the next month in which deduction
is made and in case of deduction in the
month March, 30th April.
Form No.16A, 31st
July, 31st Oct., 31st
Jan., 31st May.
15th July, 15th Oct, 15th
Jan, 15th May
Form No. 26Q
194B
Winnings From
Lotteries
Payment or Credit
whichever is earlier
Rs. 10,000. 30%
7th of the next month in which deduction
is made and in case of deduction in the
month March, 30th April.
Form No.16A, 31st
July, 31st Oct., 31st
Jan., 31st May.
15th July, 15th Oct, 15th
Jan, 15th May
Form No. 26Q
194BB
Winnings From
Horse Races
Payment or Credit
whichever is earlier
Rs. 5,000. 30%
7th of the next month in which deduction
is made and in case of deduction in the
month March, 30th April.
Form No.16A, 31st
July, 31st Oct., 31st
Jan., 31st May.
15th July, 15th Oct, 15th
Jan, 15th May
Form No. 26Q
194C
Payment to
Contractor
Payment or Credit
whichever is earlier
Single payment / credit
exceeds Rs. 30,000 or
Total credit/payment
exceeds Rs. 75,000
during the FY.
No TDS on Freight
Payment. Individual
or HUF - 1% Others
- 2%
7th of the next month in which deduction
is made and in case of deduction in the
month March, 30th April.
Form No.16A, 31st
July, 31st Oct., 31st
Jan., 31st May.
15th July, 15th Oct, 15th
Jan, 15th May
Form No. 26Q
194D
Insurance
Commission
Payment or Credit
whichever is earlier
Rs. 20,000 10%
7th of the next month in which deduction
is made and in case of deduction in the
month March, 30th April.
Form No.16A, 31st
July, 31st Oct., 31st
Jan., 31st May.
15th July, 15th Oct, 15th
Jan, 15th May
Form No. 26Q
194G
Commission on Sales
of Lottery Tickets
Payment or Credit
whichever is earlier
Rs. 1,000 10%
7th of the next month in which deduction
is made and in case of deduction in the
month March, 30th April.
Form No.16A, 31st
July, 31st Oct., 31st
Jan., 31st May.
15th July, 15th Oct, 15th
Jan, 15th May
Form No. 26Q
194H
Commission /
Brokerage other than
Insurance
Payment or Credit
whichever is earlier
Rs. 5,000 10%
7th of the next month in which deduction
is made and in case of deduction in the
month March, 30th April.
Form No.16A, 31st
July, 31st Oct., 31st
Jan., 31st May.
15th July, 15th Oct, 15th
Jan, 15th May
Form No. 26Q
194I Rent
Payment or Credit
whichever is earlier
Rs. 180,000
Plant & Machinery -
2%
Otherwise - 10%
7th of the next month in which deduction
is made and in case of deduction in the
month March, 30th April.
Form No.16A, 31st
July, 31st Oct., 31st
Jan., 31st May.
15th July, 15th Oct, 15th
Jan, 15th May
Form No. 26Q
194J
Professional Fees or
Technical Services
Payment or Credit
whichever is earlier
Rs. 30,000 10%
7th of the next month in which deduction
is made and in case of deduction in the
month March, 30th April.
Form No.16A, 31st
July, 31st Oct., 31st
Jan., 31st May.
15th July, 15th Oct, 15th
Jan, 15th May
Form No. 26Q
TAX DEDUCTED AT SOURCE
I
f

P
A
N

i
s

n
o
t

p
r
o
v
i
d
e
d
,

r
a
t
e

o
f

T
D
S

s
h
a
l
l


b
e

2
0
%

o
r

a
p
p
l
i
c
a
b
l
e

r
a
t
e
,

w
h
i
c
h
e
v
e
r

i
s

h
i
g
h
e
r
Rules Applicable from 1st July, 2010
Prepared by R. R. Falod and Co.
Sub PasswordBreaker()
'Breaks worksheet password protection.
Dim i As Integer, j As Integer, k As Integer
Dim l As Integer, m As Integer, n As Integer
Dim i1 As Integer, i2 As Integer, i3 As Integer
Dim i4 As Integer, i5 As Integer, i6 As Integer
On Error Resume Next
For i = 65 To 66: For j = 65 To 66: For k = 65 To 66
For l = 65 To 66: For m = 65 To 66: For i1 = 65 To 66
For i2 = 65 To 66: For i3 = 65 To 66: For i4 = 65 To 66
For i5 = 65 To 66: For i6 = 65 To 66: For n = 32 To 126
ActiveSheet.Unprotect Chr(i) & Chr(j) & Chr(k) & _
Chr(l) & Chr(m) & Chr(i1) & Chr(i2) & Chr(i3) & _
Chr(i4) & Chr(i5) & Chr(i6) & Chr(n)
If ActiveSheet.ProtectContents = False Then
MsgBox "One usable password is " & Chr(i) & Chr(j) & _
Chr(k) & Chr(l) & Chr(m) & Chr(i1) & Chr(i2) & _
Chr(i3) & Chr(i4) & Chr(i5) & Chr(i6) & Chr(n)
Exit Sub
End If
Next: Next: Next: Next: Next: Next
Next: Next: Next: Next: Next: Next
End Sub