Section 192: Salary paymentSection 192A: Premature withdrawal from EPF
10%
Section 193: Interest on securitiesAny security of the State or Central Government;Any securities or debentures for money issued by any local authority established by a State, Central, Provincial Act;Any debentures issued by a company where such debentures are;Interest charged on any other security
10%
Section 194: Dividend payment
10%
Section 194A: Income received in the form of interest
10%
Section 194B: Income received from winning lottery, card games, or crossword puzzles
30%
Section 194BB: Income received by wining horse race
30%
Section 194C: Payment made to contractor/ subcontractor/ Hindu Undivided Family (HUF)/ Individuals/ Others
1% to 2%
Section 194D: Insurance Commission
10%
Section 194DA: Payment of any sum in respect of a life insurance policy w.e.f. 1 September 2019, the insurer will deduct tax on the income portion compromised in the insurance payout.
5%
Section 194EE: Payment of funds remaining on a person's National Savings Scheme credit (NSS)
10%
Section 194F: Payment payable for a Unit Trust of India (UTI) or Mutual Fund to repurchase a unit
20%
Section 194G: Payment like commissions on selling lottery tickets
5%
Section 194H: Brokerage or Commission
5%
Section 194-IA: Transfer of certain movable property, excluding agricultural land, in exchange for payment.
1%
Section 194-IC: Payment under Joint Development Agreements (JDA) to HUF/ Individual
10%
Section 194J: Any sum paid by way of:
Fee for professional services
Fee/ remuneration/ commission to a director
For not carrying out any activity in relation to any business
For not sharing any know how, copyright, patent, etc.
Fee for technical services
Royalty towards the sale or distribution, or exhibition of cinematographic films
Fees for technical services but payee is engaged in the business of operation of call centre
10%
10%
10%
10%
2%
2%
2%
Section 194K: Any income received for mutual fund units in accordance with section 10(23D), or from the administrator or a specified entity
10%
Section 194LA: Payment for compensation received upon purchase of particular real estate
10%
Section 194LBA(1): A business trust may transfer certain income to its unitholder.
10%
Section 194LBB: A certain amount of income given to a unitholder in relation to their investment fund units.
10%
Section 194 LBC: Income from investment from securitization of funds
10%
Section 194M: Payment from HUF or individual within Rs.50,0000
5%
Section 194N: A cash withdrawal that exceeds a specific threshold (limit- Rs 1 crore).
The TDS rates would be applied according to the following slabs if a person withdraws Rs 20 lakh or more for which they have not filed an ITR for the past three years and the due day for doing so has passed:
For amounts greater than Rs. 20 lakh but less than Rs. 1 crore, as well as for amounts greater than Rs. 1 crore.
2%
2%
5%
Section 194O: For the e-commerce operator's use of its digital, electronic facility or platform for the selling of goods or the supply of services.
1%
Section 194Q: If the total cost of the goods surpasses Rs 50 lakhs, households would receive payments.
0.1%
Any other income
10%
