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[Section 393]
[Entire Act]
Union of India - Subsection
Section 393(6) in The Income Tax Act, 2025
| (i) Any sum for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract between the contractor and a designated person. | Any designated person. | Rate:(a) 1%, if contractor is individual or Hindu undivided family;(b) 2%, if contractor is a person other than the person mentioned in (a).——Threshold limit: [for (a) and (b)] (a) ₹ 30000; for any such sum; and (b) ₹ 100000 in case of aggregate of such sums. | |
| (ii) Any sum––(a) for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract; or(b) by way of fees for professional services; or(c) by way of commission [not being insurance commission referred to in serial number 1(i)] or brokerage. | Any person, being an individual or Hindu undivided family [other than those required to deduct income-tax as per Sl. No. 6(i) and (iii) or Sl. No. 1(ii)]. | Rate: 2%——Threshold limit: Fifty lakh rupees. | |
| (iii) Any sum by way of–– fees for(a) professional services; or(b) fees for technical services; or(c) remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section 392, to a director of a company; or(d) royalty; or(e) any sum referred to in section 26(2)(h). | Specified person. | Rate: (a) 2% of such sum in case of—(i) fees for technical services (not being a professional services); or(ii) royalty in the nature of consideration for sale, distribution or exhibition of cinematographic films; or(iii) payee, engaged only in the business of operation of call centre; (b) 10% of such sum in cases other than (a).——Threshold limit:(i) for (a), (b), (d) and (e) of Col.B: ₹ 50, 000.(ii) for (c) of Col. B: Nil. |