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[null,null,null,null,null,null,null,"Version 1.0"]
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["TDS RATE GUIDE"]
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[null,"Brief Information about the TDS Rate Guide:"]
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[null,"TDS Rate Guide is an comprehensive utility specifically designed for Small and Medium Chartered Accountant firms to ensure efficient and accurate determination of TDS (Tax Deducted at Source) rates. This tool simplifies the complexities of TDS compliance by offering up-to-date rates and threshold limits across various sections of the Income Tax Act, 1961. Whether you're handling corporate clients or individual cases, the TDS Rate Guide provides reliable, quick insights, streamlining decision-making and enhancing the accuracy of tax compliance work."]
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[null,"Guidelines for Usage:"]
[null,"1. Fill the blank cells in the \"Data Entry\" Sheet."]
[null,"2. Choose the appropriate option from the drop down list"]
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[null,"Regards,"]
[null,"By CA Abhishek S. Dhamne"]
[null,"(B. Com, FCA, DISA, Registered Valuer (SFA)"]
[null,"Mobile : +91 9890 541 551"]
[null,"Email : abhishekdhamne@ssdca.in"]
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[null,"Disclaimer: This utility is developed by S. S. Dhamne & Co., Chartered Accountants, Pune as a tool for efficient determination of TDS Rates to ensure the compliance. We have strived to ensure accuracy of this tool. Although it will not hold any responsibility for any missing information or inadvertent errors. We endeavour to update the tool with additional updates and amendments in future versions. For any suggestions, queries and feedback kindly email on abhishekdhamne@ssdca.in"]
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[null,"Date of Publishment: November 15, 2024"]

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[null,null,null,null,null,null,null,null,"Updated till: October 01, 2024"]
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[null,"Deductor Name",":","ABC",null,null,"TAN",":","PQRST1234U"]
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[null,"Deductee Name",":","XYZ",{"$f":"IF(D10=\"\",\"*\",1)","v":1},null,"Section",":",{"$f":"VLOOKUP($D$20,'Resource Hub'!$B$4:$C$40,2,FALSE)","v":"194C"},{"$f":"IF(I10=\"\",\"*\",1)","v":1}]
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[null,"PAN",":","ABCPE1234F",{"$f":"IF(D12=\"\",\"*\",1)","v":1}]
[]
[null,null,null,null,null,null,"Threshold Limit",":",{"$f":"VLOOKUP($I$10,'Resource Hub'!$C$4:$D$40,2,FALSE)","v":"a) Single transaction- Rs. 30,000\nb) Aggregate transactions- Rs. 1,00,000"},null,{"$f":"COUNTA(D10,D12,D16,D18,D20,#REF!,I10,#REF!,#REF!)","v":9},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"MID(D12,4,1)","v":"P"}]
[]
[null,"Deductee Type",":",{"$f":"IF(OR(AB14=\"P\", AB14=\"p\"), \"Individual\",\n    IF(OR(AB14=\"C\", AB14=\"c\"), \"Company\",\n    IF(OR(AB14=\"H\", AB14=\"h\"), \"HUF\",\n    IF(OR(AB14=\"F\", AB14=\"f\"), \"Firm\",\n    IF(OR(AB14=\"A\", AB14=\"a\"), \"AOP\",\n    IF(OR(AB14=\"T\", AB14=\"t\"), \"Trust\",\n    IF(OR(AB14=\"B\", AB14=\"b\"), \"Body of Individuals\",\n    IF(OR(AB14=\"L\", AB14=\"l\"), \"Local Authority\",\n    IF(OR(AB14=\"J\", AB14=\"j\"), \"Artificial Judicial Person\",\n    IF(OR(AB14=\"G\", AB14=\"g\"), \"Government\", \"Invalid\"))))))))))","v":"Individual"},{"$f":"IF(D16=\"\",\"*\",1)","v":1},null,null,null,null,null,true]
[]
[null,"Residential Status",":","Resident",{"$f":"IF(D18=\"\",\"*\",1)","v":1},null,null,null,null,{"$f":"IF(I17=\"\",\"*\",1)","v":"*"},1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NonresidentList",null,"Residentlist"]
[null,null,null,null,null,null,null,null,null,null,{"$f":"AND(K16=TRUE,K14=9)","v":true}]
[null,"Nature of Transaction",":","Contractor - I/HUF",{"$f":"IF(D20=\"\",\"*\",1)","v":1},null,"Rate Applicable",":",{"$f":"VLOOKUP($I$10,'Resource Hub'!$C$3:$E$40,3,FALSE)","v":0.01},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IF(D12=\"Resident\", Residentlist, IF(D12=\"Non-Resident\", NonresidentList, \"\"))"]
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["Name","Reg. No.",{"$f":"B12","v":"PAN"},"Admission Date","Gender","Course Name",{"$f":"B16","v":"Deductee Type"},{"$f":"B18","v":"Residential Status"},"PIN ","Contact "]
[{"$f":"D10","v":"XYZ"},{"$f":"I10","v":"194C"},{"$f":"D12","v":"ABCPE1234F"},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"IF(K18=1, \"Male\", \"Female\")","v":"Male"},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"D16","v":"Individual"},{"$f":"D18","v":"Resident"},{"$f":"D20","v":"Contractor - I/HUF"},{"$f":"#REF!","v":{"$error":"#REF!"}}]
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[null,null,null,null,null,null,"Submit"]
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[null,null,null,null,null,null,"Clear"]
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["Resident",{"$f":"(A89:A334)","v":"Resident"}]
["Non-Resident"]
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[]
["Individual",null,"I"]
["Hindu Undivided Family",null,"H"]
["Company",null,"C"]
["Firm",null,"F"]
["AOP or BOI",null,"A"]
["Local Authority",null,"L"]
["Every Artificial Juridical Person",null,"T"]

{"sheet":"Resource Hub","index":2,"n_rows":43,"n_cols":7,"rows_kept":43,"cut":false,"hidden":false,"merged":[]}
["Resource Hub"]
[]
["Nature of transaction","Nature of transaction","Section","Threshold Limit (Rs)","TDS Rate","Applicability to NR","Applicability to Residents"]
["Payment of salary","Salary",192,"Basic exemption limit of employee","Normal Slab Rates","Applicable to NR","Applicable To Resident"]
["Premature withdrawal from EPF","Withdrawal from EPF","192A","Rs. 50,000",0.1,"Applicable to NR","Applicable To Resident"]
["Interest on securities","Interest on Securities",193,"a) Debentures- Rs. 5,000\nb) 8% Savings (Taxable)\nBonds 2003 or 7.75% Savings (Taxable) Bonds\n2018- Rs.  10,000\nc) Other securities- No limit",0.1,"Not Applicable to Nr","Applicable To Resident"]
["Payment of any dividend","Dividend payment",194,"Rs. 5,000",0.1,"Not Applicable to Nr","Applicable To Resident"]
["Interest from other than interest from securities (from deposits with banks/post office/co-operative society)","Interest other than Securities","194A","a) Senior Citizens- Rs. 50,000\nb) Others- Rs. 40,000",0.1,"Not Applicable to Nr","Applicable To Resident"]
["Income from lottery winnings, card games, crossword puzzles, and other games of any type (Except Online Gaming)","Winnings from Lottery, Card Games, crossword puzzles","194B","Aggregate income from lottery winnings, card games, crossword\npuzzles etc- Rs. 10,000",0.3,"Applicable to NR","Applicable To Resident"]
["Income from online games","Income from online games","194BA","No limit",0.3,"Applicable to NR","Applicable To Resident"]
["Income from horse race winnings","Income from horse race winnings","194BB","Rs. 10,000",0.3,"Applicable to NR","Applicable To Resident"]
["Payment to contractor/sub-contractor:-","Contractor - I/HUF","194C","a) Single transaction- Rs. 30,000\nb) Aggregate transactions- Rs. 1,00,000",0.01,"Not Applicable to Nr","Applicable To Resident"]
["Payment to contractor/sub-contractor:-","Contractor - Others","194C (Others)","a) Single transaction- Rs. 30,000\nb) Aggregate transactions- Rs. 1,00,000",0.02,"Not Applicable to Nr","Applicable To Resident"]
["Insurance commission to:\na) Domestic Companies\nb) Other than companies","Insurance Commission - Company","194D","Rs. 15,000",0.1,"Not Applicable to Nr","Applicable To Resident"]
["Insurance commission to:\na) Domestic Companies\nb) Other than companies","Insurance Commission - Others","194D","Rs. 15,000","\n5%","Not Applicable to Nr","Applicable To Resident"]
["Income from the insurance pay-out, while payment of any sum in respect of a life insurance policy.","Life Insurance Pay-out","194DA","Rs. 1,00,000",0.02,"Not Applicable to Nr","Applicable To Resident"]
["Payment to non-resident sportsmen/sports association","Payment to NR Sportsmen/Sports Association","194E","No limit","20% + Surcharge & Cess","Applicable to NR","Not Applicable to Resident"]
["Payment of amount standing to the credit of a person under National Savings Scheme (NSS)","Payment from National Savings Scheme (NSS)","194EE","Rs. 2,500",0.1,"Applicable to NR","Applicable To Resident"]
["Payment for the repurchase of the unit by Unit Trust of India (UTI) or a Mutual Fund","Repurchase of Unit of UTI/MF","194F","No limit","This section is omitted with effect from 1st October 2024","Applicable to NR","Applicable To Resident"]
["Payments, commission, etc., on the sale of lottery tickets","Payments, commission, etc., on the sale of lottery tickets","194G","Rs. 15,000",0.02,"Applicable to NR","Applicable To Resident"]
["Commission or brokerage","Commission/Brokerage","194H","Rs. 15,000",0.02,"Not Applicable to Nr","Applicable To Resident"]
["Rent on plant and machinery","Rent on Plant & Machinery","194-I(a)","Rs. 2,40,000",0.02,"Not Applicable to Nr","Applicable To Resident"]
["Rent on land/building/furniture/fitting","Rent on Land/Building/Furniture/Fitting","194-I(b)","Rs. 2,40,000",0.1,"Not Applicable to Nr","Applicable To Resident"]
["Payment in consideration of transfer of certain immovable property other than agricultural land.","Transfer of Immovable Property other than Agri Land","194-IA","Rs. 50,00,000",0.01,"Not Applicable to Nr","Applicable To Resident"]
["Rent payment by an individual or HUF not covered u/s. 194-I","Rent payment by I/HUF other than 194I","194-IB","Rs. 50,000 per month",0.02,"Not Applicable to Nr","Applicable To Resident"]
["Payment under Joint Development Agreements (JDA) to Individual/HUF","Payment under JDA to I/HUF","194-IC","No limit",0.1,"Not Applicable to Nr","Applicable To Resident"]
["Any sum paid by way of fee for professional services","Professional Fees","194J","Rs. 30,000",0.1,"Not Applicable to Nr","Applicable To Resident"]
["Any sum paid by way of remuneration/fee/commission to a director","Remuneration/Fees/ Commission to Director","194J","Rs. 30,000",0.1,"Not Applicable to Nr","Applicable To Resident"]
["Any sum paid as a fee for technical services","Payment as a Fee for Technical Services","194J","Rs. 30,000",0.02,"Not Applicable to Nr","Applicable To Resident"]
["Any sum paid by way of royalty towards the sale or distribution, or exhibition of cinematographic films","Royalty paid towards Sale or Distribution/Exhibition of Cinematographic Films","194J","Rs. 30,000",0.02,"Not Applicable to Nr","Applicable To Resident"]
["Any sum paid as fees for technical services, but the payee is engaged in the business of operation of the call centre.","Fees for Technical Services","194J","Rs. 30,000",0.02,"Not Applicable to Nr","Applicable To Resident"]
["Payment of any income for units of a mutual fund, for example, dividend","Dividend/Income from Units of MF","194K","No limit",0.1,"Not Applicable to Nr","Applicable To Resident"]
["Payment in respect of compensation on acquiring certain immovable property","Compensation on acquiring certain immovable property","194LA","Rs. 2,50,000",0.1,"Not Applicable to Nr","Applicable To Resident"]
["Payment of interest on infrastructure debt fund to Non-Resident","Interest on Infrastructure Debt Fund to NR","194LB","No limit",0.05,"Applicable to NR","Not Applicable to Resident"]
["Payment of interest for the loan borrowed in foreign currency by an Indian company or business trust against loan agreement or the issue of long-term bonds","Interest for the loan borrowed in foreign currency by an Indian company","194LC","No limit",0.05,"Applicable to NR","Not Applicable to Resident"]
["Payment of interest on bond (rupee- denominated) to FII or a QFI","Payment of interest on bond to FII","194LD","No limit",0.05,"Applicable to NR","Not Applicable to Resident"]
["Certain income distributed by a business trust to its unitholder","Certain income distributed by a business trust to its unitholder","194LBA(1)","No limit",0.1,"Not Applicable to Nr","Applicable To Resident"]
["\nTDS on the transfer of virtual digital assets\nSpecified persons: Individual or a HUF not\nhaving income from business or profession OR\nIndividual or a HUF having sales from business or profession less than\n\n","Transfer of virtual Digital asset","194S","Specified Persons-\nRs. 50,000\nOthers- Rs 10,000",0.01,"Not Applicable to Nr","Applicable To Resident"]
["TDS on certain payment to partner","Certain payment to partner","194T","Rs. 20,000",0.1,"Not Applicable to Nr","Applicable To Resident"]
["Income on investments made by NRI citizen","Income on investments made by NRI citizen",195,"No limit",0.2,"Applicable to NR","Not Applicable to Resident"]
["Income (including LTCG) from units of an offshore fund","Income (including LTCG) from units of an offshore fund","196B","No limit",0.1,"Applicable to NR","Not Applicable to Resident"]
["Income (including LTCG) from foreign currency bonds or GDR of an Indian company","Income (including LTCG) from foreign currency bonds or GDR of an Indian company","196C","No limit",0.1,"Applicable to NR","Not Applicable to Resident"]
["Income (excluding dividend and capital gain) from Foreign Institutional Investors.","Income (excluding dividend and capital gain) from Foreign Institutional Investors.","196D","No limit",0.2,"Applicable to NR","Not Applicable to Resident"]

{"sheet":"Reference","index":3,"n_rows":35,"n_cols":7,"rows_kept":35,"cut":false,"hidden":true,"merged":[]}
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[null,null,"Non Resident List",null,null,null,"Resident List"]
[null,null,"Salary",null,null,null,"Salary"]
[null,null,"Withdrawal from EPF",null,null,null,"Withdrawal from EPF"]
[null,null,"Winnings from Lottery, Card Games, crossword puzzles",null,null,null,"Interest on Securities"]
[null,null,"Income from online games",null,null,null,"Dividend Payment"]
[null,null,"Income from horse race winnings",null,null,null,"Interest other than Securities"]
[null,null,"Payment to NR Sportsmen/Sports Association",null,null,null,"Winnings from Lottery, Card Games, crossword puzzles"]
[null,null,"Payment from National Savings Scheme (NSS)",null,null,null,"Income from Online Games"]
[null,null,"Repurchase of Unit of UTI/MF",null,null,null,"Income from Horse Race Winnings"]
[null,null,"Payments, commission, etc., on the sale of lottery tickets",null,null,null,"Contractor - I/HUF"]
[null,null,"Interest on Infrastructure Debt Fund to NR",null,null,null,"Contractor - Others"]
[null,null,"Interest for the loan borrowed in foreign currency by an Indian company",null,null,null,"Insurance Commission - Company"]
[null,null,"Payment of interest on bond to FII",null,null,null,"Insurance Commission - Others"]
[null,null,"Income on investments made by NRI citizen",null,null,null,"Life Insurance Pay-out"]
[null,null,"Income (including LTCG) from units of an offshore fund",null,null,null,"Payment from National Savings Scheme (NSS)"]
[null,null,"Income (including LTCG) from foreign currency bonds or GDR of an Indian company",null,null,null,"Repurchase of Unit of UTI/MF"]
[null,null,"Income (excluding dividend and capital gain) from Foreign Institutional Investors.",null,null,null,"Payments, commission, etc., on the sale of lottery tickets"]
[null,null,null,null,null,null,"Commission/Brokerage"]
[null,null,null,null,null,null,"Rent on Plant & Machinery"]
[null,null,null,null,null,null,"Rent on Land/Building/Furniture/Fitting"]
[null,null,null,null,null,null,"Transfer of Immovable Property other than Agri Land"]
[null,null,null,null,null,null,"Rent payment by I/HUF other than 194I"]
[null,null,null,null,null,null,"Payment under JDA to I/HUF"]
[null,null,null,null,null,null,"Professional Fees"]
[null,null,null,null,null,null,"Remuneration/Fees/ Commission to Director"]
[null,null,null,null,null,null,"Royalty paid towards Sale or Distribution/Exhibition of Cinematographic Films"]
[null,null,null,null,null,null,"Fees for Technical Services"]
[null,null,null,null,null,null,"Dividend/Income from Units of MF"]
[null,null,null,null,null,null,"Compensation on acquiring certain immovable property"]
[null,null,null,null,null,null,"Certain income distributed by a business trust to its unitholder"]
[null,null,null,null,null,null,"Transfer of Virtual Digital Asset"]
[null,null,null,null,null,null,"Certain Payment to Partner"]