| Nature of Payment Made To Residents | Threshold (Rs.) | Upto 30-Sep-2009 | From 01-Oct-2009 |
| Company / Firm / Co-operative Society / Local Authority | Individual / HUF | Company / Firm / Co-operative Society / Local Authority | Individual / HUF |
| Rate (%) | Rate (%) | Rate (%) | Rate (%) |
| 192 - Salaries | - | NA | Average rates as applicable | NA | Average rates as applicable |
| 193 - Interest on securities | - | - | - | - | - | - | - | - | - |
| 194 - Dividends | - | - | - | - | - | - | - | - | - | >
| 194A - Other Interest | 5000 | 10 | 10 | 10 | 10 |
| 194A - Banks | - | - | - | - | - | - | - | - | - |
| 194B - Winning from Lotteries | 5000 | 30 | 30 | 30 | 30 |
| 194BB - Winnings from Horse Race | - | - | - | - | - | - | - | - | - |
| 194 C - Payment to Contractors | - | - | - | - | - |
| - Payment to Contractor - Single Transaction | 20000 | 2 | 2 | 2 | 1 |
| - Payment to Contractor - Aggregate During the F.Y. | 50000 | 2 | 2 | 2 | 1 |
| - Contract - Transporter who has provided valid PAN | - | - | - | - | - |
| 194 C - Payment to Sub-Contractors | - | - | - | - | - |
| - Payment to Sub-Contractor - Single Transaction | 20000 | 1 | 1 | 2 | 1 |
| - Payment to Sub-Contractor - Aggregate During the F.Y. | 50000 | 1 | 1 | 2 | 1 |
| - Sub-Contract - Transporter who has provided valid PAN | - | - | - | - | - |
| 194D - Insurance Commission | 5000 | 10 | 10 | 20 | 10 |
| 194E - Payment to Non-Resident Sportsmen or Sports Association | - | - | - | - | - | - | - | - | - |
| 194EE - Payments out of deposits under NSS | - | - | - | - | - | - | - | - | - |
| 194F - Repurchase Units by MFs | - | - | - | - | - | - | - | - | - |
| 194G - Commission - Lottery | - | - | - | - | - | - | - | - | - |
| 194H - Commission / Brokerage | 2500 | 10 | 10 | 20 | 10 |
| 194I - Rent - Land and Building | 120000 | 20 | 15 | 10 | 10 |
| 194I - Rent - Plant / Machinery | 120000 | 10 | 10 | 2 | 2 |
| 194J - Professional Fees | 20000 | 10 | 10 | 10 | 10 |
| 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 | - | - | - | - | - | - | - | - | - |
