| Nature of Payment Made To Residents | Threshold (Rs.) | Company Where Total Payment Is Upto Rs. 1 Crore | Company Where Total Payment Exceeds Rs. 1 Crore | Individual / HUF Where Total Payment Does Not Exceed Rs. 10 Lacs; Firm Where Total Payment Does Not Exceed Rs. 1 Crore | Individual / HUF Where Total Payment Exceeds Rs. 10 Lacs; Firm Where Total Payment Exceeds Rs. 1 Crore |
| Section - Description | Rate (%) | Surcharge (%) | Rate (%) | Rate (%) | Surcharge (%) | Rate (%) |
| 192 - Salaries | - | NA | NA | - | Average rates as applicable | 10 | Average rates as applicable |
| 193 - Interest on securities | - | - | - | - | - | - | - |
| 194 - Dividends | - | - | - | - | - | - | - |
| 194A - Other Interest | 5000 | 20 | 20 | 10 | 10 | 10 | 10 |
| 194A - Banks | - | - | - | - | - | - | - |
| 194B - Winning from Lotteries | 5000 | 30 | 30 | 10 | 30 | 10 | 30 |
| 194BB - Winnings from Horse Race | - | - | - | - | - | - | - |
| 194C - Payment to Contractors | 20000 | 2 | 2 | 10 | 2 | 10 | 2 |
| Payment to Contractors - Single Transaction | - | - | - | - | - | - | - |
| Payment to Contractors - Aggregate during FY | 20000 | 2 | 2 | 10 | 2 | 10 | 2 |
| 194C - Pay to Adv / Sub Contr | 20000 | 1 | 1 | 10 | 1 | 10 | 1 |
| 194D - Insurance Commission | 5000 | 20 | 20 | 10 | 10 | 10 | 10 |
| Payment to Contractors - Aggregate During FY | - | - | - | - | - | - | - |
| 194EE - Payments out of deposits under NSS | - | - | - | - | - | - | - |
| 194F - Repurchase Units by MFs | - | - | - | - | - | - | - |
| 194G - Commission - Lottery | - | - | - | - | - | - | - |
| 194H - Commission / Brokerage | 2500 | 10 | 10 | 10 | 10 | 10 | 10 |
| 194I - Rent - Land and Building | 120000 | 20 | 20 | 10 | 15 | 10 | 15 |
| 194I - Rent - Plant / Machinery | 120000 | 10 | 10 | 10 | 10 | 10 | 10 |
| 194J - Professional Fees | 20000 | 20 | 20 | 10 | 15 | 10 | 15 |
| 194K - Income in respect of units | - | - | - | - | - | - | - |
| 194LA - Immovable Property | - | - | - | - | - | - | - |
| 194LB - Income by way of interest from infrastructure debt fund (non-resident) | - | - | - | - | - | - | - |
| 195 - Other Sums | - | - | - | - | - | - | - |
| 196B - Income from units | - | - | - | - | - | - | - |
| 196D - Income of FIIs from securities | - | - | - | - | - | - | - |
