Nature of Payment Made To Residents |
Threshold (Rs.) |
Company / Firm / Co-operative Society / Local Authority |
Individual / HUF |
If No / Invalid PAN |
Section - Description |
Rate (%) |
Rate (%) |
Rate (%) |
192 - Salaries |
- |
NA |
Average rates as applicable |
30 |
193 - Interest on securities |
- |
10 |
10 |
20 |
194 - Dividends |
2500 |
10 |
10 |
20 |
194A - Interest other than interest on securities - Others |
5000 |
10 |
10 |
20 |
194A - Banks |
10000 |
10 |
10 |
20 |
194B - Winning from Lotteries |
10000 |
30 |
30 |
30 |
194BB - Winnings from Horse Race |
5000 |
30 |
30 |
30 |
194 C - Payment to Contractors |
- |
- |
- |
- |
- Payment to Contractor - Single Transaction |
30000 |
2 |
1 |
20 |
- Payment to Contractor - Aggregate During the F.Y. |
75000 |
2 |
1 |
20 |
- Contract - Transporter who has provided valid PAN |
- |
- |
- |
20 |
194D - Insurance Commission |
20000 |
10 |
10 |
20 |
194DA Payment in respect of life insurance policy(applicable from 01.1.2014) |
100000 |
2 |
2 |
20 |
194E - Payment to Non-Resident Sportsmen or Sports Association |
- |
20 |
20 |
20 |
194EE - Payments out of deposits under NSS |
2500 |
20 |
- |
20 |
194F - Repurchase Units by MFs |
- |
20 |
20 |
20 |
194G - Commission - Lottery |
1000 |
10 |
10 |
20 |
194H - Commission / Brokerage |
5000 |
10 |
10 |
20 |
194I - Rent - Land and Building - furniture - fittings |
180000 |
10 |
10 |
20 |
194I - Rent - Plant / Machinery / equipment |
180000 |
2 |
2 |
20 |
194IA -Transfer of certain immovable property other than agriculture land(w.e.f 1-6-2013) |
5000000 |
1 |
1 |
20 |
194J - Professional Fees |
30000 |
10 |
10 |
20 |
194LA - Immovable Property |
200000 |
10 |
10 |
20 |
194LB - Income by way of interest from infrastructure debt fund (non-resident) |
- |
5 |
5 |
20 |
194LB - Income by way of interest from infrastructure debt fund (non-resident) |
- |
5 |
5 |
20 |
Sec 194 LC - Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India (applicable from July 1, 2012) |
- |
5 |
5 |
20 |
194LD - Interest on certain bonds and govt. Securities(from 01-06-2013) |
- |
5 |
5 |
20 |
195 - Other Sums |
- |
Average rates as applicable |
- |
30 |
196B - Income from units |
- |
10 |
10 |
20 |
196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend) |
- |
10 |
10 |
20 |
196D - Income of FIIs from securities |
- |
20 |
20 |
20 |