Question { 19972 }
TDS rate for Building Maintenance ????
Answer
As per IT rules U/s 194 c TDS rate for building maintenance
as below:
1) if income Less than or equal to 1,00,00,000/- than TDs
rate 2% + 3% cess
2)if income greater than 1,00,00,000/- than TDs rate 2% +
10% SC + 3% cess.
3) Local authority and co-operative societies surcharge not
added.