TDS-With-holding tax on payment to Non Residents for Financial Year (F.Y.) 2012-13

Income tax to be deducted (TDS-With-holding tax) on payment to Non Residents for Financial Year (F.Y.) 2012-13 i.e. Assessment Year (A.Y.) 2013-14

Payment to Non Resident Indian		Nature Of Payment
(A)	on any investment income	20 per cent;
(B)	on income by way of long-term capital gains referred to in section 115E	10 per cent;
(C)	on income by way of short-term capital gains referred to in section 111A	15 per cent;
(D)	on other income by way of long-term capital gains [not being long-term capital gains referred to in clauses (33), (36) and (38) of section 10]	20 per cent;
(E)	on income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency (not being income by way of interest referred to in section 194LB or section 194LC)	20 per cent;
(F)	on income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to sub-section (1A) of section 115A of the Income-tax Act, to the Indian concern, or in respect of any computer software referred to in the second proviso to sub-section (1A) of section 115A of the Incometax Act, to a person resident in India—
	(I) where  the  agreement is made on or after the 1st day of June, 1997 but before the 1st day of June, 2005	20 per cent;
	(II) where  the  agreement  is made on or after the 1st day of June, 2005	10 per cent;
	on income by way of royalty [not being royalty of the nature referred to in sub-item (b)(i)(F)] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy—
	(I) where  the  agreement is made on or after the 1st day of June, 1997 but before the 1st day of June, 2005	20 per cent;
	(II) where  the  agreement is made on or after the 1st day of June, 2005	10 per cent;
(H)	on income by way of fees for technical services  payable  by  Government  or  an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is ap­proved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy—
	(I) where  the  agreement is made on or after the 1st day of June, 1997 but before the 1st day of June, 2005	20 per cent;
	(II) where  the  agreement is made on or after the 1st day of June, 2005	10 per cent;
(I)	(I) on income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort	30 per cent;
(J)	on income by way of winnings from horse races	30 per cent;
(K)	on the whole of the other income	30 per cent;
Payment to Other Non Residents		Nature Of Payment
(A)	on income by way of interest payable by Government or an Indian concern on moneys borrowed or debt incurred by Government or the Indian concern in foreign currency (not being income by way of interest referred to in section 194LB or section 194LC)	20 per cent;
(B)	(B) on income by way of royalty payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern where such royalty is in consideration for the transfer of all or any rights (including the granting of a licence) in respect of copyright in any book on a subject referred to in the first proviso to sub-section (1A) of section 115A of the Income-tax Act, to the Indian concern, or in respect of any computer software referred to in the second proviso to sub-section (1A) of section 115A of the Incometax Act, to a person resident in India—
	(I) where  the  agreement  is made on or after  the  1st  day  of  June, 1997 but before the 1st day of June, 2005	20 per cent;
	(II) where  the  agreement  is made on or after the 1st day of June, 2005	10 per cent;
(C)	on income by way of royalty [not being royalty of the nature referred to in sub-item (b)(ii)(B)] payable by Government or an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is approved by the Central Government or where it relates to a matter included in the indus­trial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy—
	(I) where the agreement is  made  on  or after the 1st day of June, 1997 but before the 1st day of June, 2005	20 per cent;
	(II) where  the  agreement  is made on or after the 1st day of June, 2005	10 per cent;
(D)	on income by way of fees for technical services  payable  by  Government  or  an Indian concern in pursuance of an agreement made by it with the Government or the Indian concern and where such agreement is with an Indian concern, the agreement is ap­proved by the Central Government or where it relates to a matter included in the industrial policy, for the time being in force, of the Government of India, the agreement is in accordance with that policy—
	(I) where  the  agreement  is made on or after  the  1st  day  of  June, 1997 but before the 1st day of June, 2005	20 per cent;
	(II) where  the  agreement  is made on or after the 1st day of June, 2005	10 per cent;
(E)	on income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort	30 per cent;
(F)	on income by way  of winnings from horse races	30 per cent;
(G)	on  income   by   way   of  short-term capital gains referred to in section 111A	15 per cent;
(H)	on  income  by  way  of  long-term  capital gains [not being long-term capital gains referred to in clauses (33), (36) and (38) of section 10]	20 per cent;
(I)	on the whole of the other income	30 per cent.