Saturday 29 September 2012

REVISED NATURE OF CATAGORIES IN TDS CHALLAN

4 New Categories of payment been added to the existing list of 32 categories. Revised List is follows :-
193 – Interest on Securities
194 – Dividend
195 – Other sums payable to a non-resident
4BB – Winning from Horse race
4EE – Payments in respect of Deposits under National Saving Schemes
4LB – Income by way of interest from infrastructure debt fund payable to a non-resident
4LC – Income by way of interest from specified company payable to a non-resident
6CA – Alcoholic liquor for human consumption
6CB – Timber obtained under forest lease
6CC – Timber obtained other than forest lease
6CD – Any other forest produce not being timber or tendu leaves
6CE – Scrap
6CF – Parking Lot
6CG – Toll Plaza
6CH – Mining and Quarrying
6CI – Tendu Leaves
6CJ – Minerals
6CK – Bullion and Jewellery
92A – Payment to Govt. Employees other than Union Govt. employees
92B – Payment of Employees other than Govt. Employees
94A – Interest other than Interest on Securities
94B – Winning from lotteries and crossword puzzles
94C – Payment of contractors and sub-contractors
94D – Insurance commission
94E – Payments to non-resident Sportsmen/Sport Associations
94F – Payments on account of Re-purchase of Units by Mutual Funds of UTI
94G – Commission, prize etc. on sale of Lottery tickets
94H – Commission or Brokerage
94I – Rent
94J – Fees for Professional or Technical Services
94K – Income Payable to a resident assesse in respect of units of a specified Mutual Fund or of the Units of the UTI
94L – Payment of Compensation on Acquisition of Certain Immovable property
96A – Income in respect of Units of non-residents
96B – Payments in respect of Units to an Offshore Fund
96C – Income from foreign currency Bonds or Shares of Indian Company payable to a non-resident
96D – Income of Foreign Institutional investors from securities

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