| Section under which tax was deductible | Nature of Payment | Form Type |
| |
| |
| 192 | Salary | 24Q & 26Q |
| 193 | Interest on securities | 24Q & 26Q |
| 194 | Dividends | 24Q & 26Q |
| 194BB | Winnings from horse race | 24Q & 26Q |
| 194EE | Payments in respect of deposits under National Savings Scheme, etc. | 24Q & 26Q |
| 194LA | Payment of compensation on acquisition of certain immovable property | 24Q & 26Q |
| 194A | Interest other than "Interest on securities" | 24Q & 26Q |
| 194B | Winnings from lottery or crossword puzzle | 24Q & 26Q |
| 194C | Payments to contractors | 24Q & 26Q |
| 194D | Insurance commission | 24Q & 26Q |
| 194F | Payments on account of repurchase of units by Mutual Fund or Unit Trust of India | 24Q & 26Q |
| 194G | Commission , etc., on the sale of lottery tickets | 24Q & 26Q |
| 194H | Commission - Brokerage | 24Q & 26Q |
| 194J | Fees for professional or technical services | 24Q & 26Q |
| 196B | Income from units | 24Q & 26Q |
| 196D | Income of Foreign Institutional Investors from securities | 24Q & 26Q |
| 192A | Payment of accumulated balance due to an employee | 24Q & 26Q |
| 194DA | Payment in respect of life insurance policy | 24Q & 26Q |
| 194LBA | Certain income from units of a business trust | 24Q & 26Q |
194IC
(FY 2017 onwards) | Payment under Specified agreement | 24Q & 26Q |
| 194I(a) | Rent - Plant/Machinery/equipment | 24Q & 26Q |
| 194I(b) | Rent - Land and Building/ furniture/ fittings | 24Q & 26Q |
| 194LD | Income by way of interest on certain bonds and Government securities | 24Q & 26Q |
| 196 | Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations | 24Q & 26Q |
| 194LBB | Income in respect of units of investment fund | 24Q & 26Q |
| 194IA | Payment on transfer of certain immovable property other than agricultural land | 24Q & 26Q |
| 194LBC | Income in respect of investment in securitization trust | 24Q & 26Q |
| 194LBA(a) | Certain income in the form of interest from units of a business trust to a residential unit holder | 24Q & 26Q |
| 194LBA(b) | Certain Income in the form of dividend from units of a business trust to a resident unit holder | 24Q & 26Q |
| 194O | Payment of certain sums by e-commerce operator to e-commerce participant | 24Q & 26Q |
| 194T | Payment of salary, remuneration, commission, bonus or interest to a partner of firm | 24Q & 26Q |
