TDS rates - Financial year 2005-06
Nature of Payment Section If recipient is Individual / HUF If recipient is Firm / Domestic Company Applicable if payment per annum exceeds Interest 194 A 11.22 % (if greater than Rs. 10 lakhs) 22.44 % Rs. 5,000/- 10.2  %  (if less than Rs. 10 lakhs) Contract payments - Advertisement and Sub Contractors 194 C 1.12 % (if greater than Rs. 10 lakhs) 1.12 % Rs. 20,000/- per contract or Rs. 50,000/- over multiple contracts 1.02  %  (if less than Rs. 10 lakhs) Contract payments - Others 2.24 % (if greater than Rs. 10 lakhs) 2.24 % 2.04  %  (if less than Rs. 10 lakhs) Brokerage or Commission 194 H 5.61 % (if greater than Rs. 10 lakhs) 5.61 % Rs. 2,500 /- 5.1  %  (if less than Rs. 10 lakhs) Rent 194 I 16.83 % (if greater than Rs. 10 lakhs) 22.44 % Rs.1,20,000/- 15.3  %  (if less than Rs. 10 lakhs) Fees for Professional or Technical Services 194 J 5.61 % (if greater than Rs. 10 lakhs) 5.61 % Rs. 20,000/- 5.1  %  (if less than Rs. 10 lakhs)