TABLE OF WITHHOLDING TAX UNDER INCOME TAX ACT

Name of Payment IT SC EC SHEC Total IT SC EC SHEC Total IT SC EC SHEC Total
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
Sec. 195- Payment of other sum to a non -resident (See Note-2)
a. income from foreign exchange assets
payable to an Indian citizen. 20 Nil 0.4 0.2 20.6 20 2 0.44 0.22 22.66 NA NA NA NA NA
b. income by way of long-term capital Nil
gains referred to in section 114 E 10 Nil 0.2 0.1 10.3 10 1 0.22 0.11 11.33 NA NA NA NA NA
c. short-term capital gains under section 111A 10 Nil 0.2 0.1 10.3 10 1 0.22 0.11 11.33 10 0.25 0.205 0.1025 10.5575
d. long term capital gains (not being covered Nil
by section 10(33), 10(36) and 10(38) 20 Nil 0.4 0.2 20.6 20 2 0.44 0.22 22.66 20 0.5 0.41 0.205 21.115
e. income by way of interest payable by Nil
Government/Indian concern on money Nil
borrowed of debt incurred by Government Nil
or Indian concern in foreign currency 20 Nil 0.4 0.2 20.6 20 2 0.44 0.22 22.66 20 0.5 0.41 0.205 21.115
f. royalty (See Note 5) Nil
where the agreement is made before June 1, 1997 30 Nil 0.6 0.3 30.9 30 3 0.66 0.33 33.99 30 0.75 0.615 0.3075 31.6725
where the agreement is made after May 31, 1997 but before June 1, 2005 20 Nil 0.4 0.2 20.6 20 2 0.44 0.22 22.66 20 0.5 0.41 0.205 21.115
where the agreement is made on or after June 1, 1995 10 Nil 0.2 0.1 10.3 10 1 0.22 0.11 11.33 10 0.25 0.205 0.1025 10.5575
g. royalty [not being royalty of the nature referred Nil
to in (f) supra] (see Note 6) Nil
where the agreement is made after March 31, 1961 but Nil
before April 1, 1976 Nil
if recipient is a non-coporate person 30 Nil 0.6 0.3 30.9 30 3 0.66 0.33 33.99 NA NA NA NA NA
if recipient is non-domestic company 50 Nil 1 0.5 51.5 NA NA NA NA NA 50 1.25 1.025 0.5125 52.7825
where the agreement is made after March 31, 1976 but 30 Nil 0.6 0.3 30.9 30 3 0.66 0.33 33.99 30 0.75 0.615 0.3025 31.6725
before June 1, 1997 Nil
where the agreement is made after May 31, 1997 but before June 1, 2005 20 Nil 0.4 0.2 20.6 20 2 0.44 0.22 22.66 20 0.5 0.41 0.205 21.115
If the recipient is (a) an individual, HUF, BOI or AOP and aggregate of payment or credit subjectto tax deduction does notexceed Rs. 10,00,000 or (b) a co-operative society or © firmor non-domestic companyand aggregate payment/creditdoes not exceed Rs. 1 Crore If the recipient is (a) anindividual, HUF, AOP or BOI and payment(for aggregate of payment) subject to tax deductionexceeds Rs. 10,00,000or ((b) every artificial juridical person or © afirm if aggregate paymentcredit exceeds Rs. 1 Crore If the recipient is non-domestic ccompany and aggregate payment/credit subject to taxdeduction exceedsRs. 1 Crore
Name of Payment IT SC EC SHEC Total IT SC EC SHEC Total IT SC EC SHEC Total
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
Sec. 195 condtd.
where the agreement is made on or after June 1, 2005 10 Nil 0.2 0.1 10.3 10 1 0.22 0.11 11.33 10 0.25 0.205 0.1025 10.5575
h. fees for technical services (See Note 7)
where the agreemen is made after February 29, 1964 but before April
where the agreemen is made after February 29, 1964 but before April 1, 1976
if receipent is a non-resident non-corporate person 30 Nil 0.6 0.3 30.9 30 3 0.66 0.33 33.99 NA NA NA NA NA
if receipent is non-domestic company 50 Nil 1 0.5 51.5 NA NA NA NA NA 50 1.25 1.025 0.5125 52.7875
where the agreement is made after May 31, 1976 but before June 1, 1997 30 Nil 0.6 0.3 30.9 30 3 0.66 0.33 33.99 30 0.75 0.615 0.3075 31.6725
where the agreement is made after May 31, 1997 but before June 1, 2005 20 Nil 0.4 0.2 20.6 20 2 0.44 0.22 22.66 20 0.5 0.41 0.205 21.115
where the agreement is made on or after June 1, 2005 10 Nil 0.2 0.1 10.3 10 1 0.22 0.11 11.33 10 0.25 0.205 0.1025 10.5575
I. Any other income
if recipient is a non-resident and non-corporate assessee 30 Nil 0.6 0.3 30.9 30 3 0.66 0.33 33.99 NA NA NA NA NA
if recipient is non-domestic company. 40 Nil 0.8 0.4 41.2 NA NA NA NA NA 40 1 0.82 0.41 42.33

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Aggarwal Raman & Associates (ARA) is a Firm of Chartered Accountants (Indian CPA) having its Corporate Office in Chandigarh (Northern India), India. ARA is a member of "The Institute of Chartered Accountants of India" which is a Statutory Body established under the "The Chartered Accountants Act, 1949.

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