| Nature of Payment Made To Residents | Threshold (Rs.) | Company / Firm / Co-operative Society / Local Authority | Individual / HUF | If No / Invalid PAN | Non Residents other than company (if income exceeds Rs.1 Crore) | Non Resident companies if income is between Rs.1 Crore and 10 Crore | Non Resident companies if income is greater than Rs.10 Crore |
| Section - Description | IT Rate (%) | IT Rate (%) | IT Rate (%) | Surcharge Rate (%) | Surcharge Rate (%) | Surcharge Rate (%) |
| 192 - Salaries | - | NA | Average rates as applicable | 30 | - | - | - |
| 192A - Payment of accumulated balance due | 30000 | - | 10 | 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 | 12 | 2 | 5 |
| 194BB - Winnings from Horse Race | 5000 | 30 | 30 | 30 | 12 | 2 | 5 |
| 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 01.10.2014) | 100000 | 2 | 2 | 20 | - | - | - |
| 194E - Payment to Non-Resident Sportsmen or Sports Association | - | 20 | 20 | 20 | 12 | 2 | 5 |
| 194EE - Payments out of deposits under NSS | 2500 | 20 | 20 | 20 | 12 | 2 | 5 |
| 194F - Repurchase Units by MFs | - | 20 | 20 | 20 | 12 | 2 | 5 |
| 194G - Commission - Lottery | 1000 | 10 | 10 | 20 | 12 | 2 | 5 |
| 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 | 12 | 2 | 5 |
| 194LBA - Certain income from units of a business trust(applicable from 01.10.2014) | - | 10 | 10 | 20 | - | - | - |
| 194LBA - Certain income from units of a business trust to non resident (applicable from 01.10.2014) | - | 5 | 5 | 20 | 12 | 2 | 5 |
| 194LBB - Income in respect of units of investment fund. (applicable from 01.06.2015) | - | 10 | 10 | 20 | 12 | 2 | 5 |
| 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 | 12 | 2 | 5 |
| 194LD - Interest on certain bonds and govt. Securities(from 01-06-2013) | - | 5 | 5 | 20 | - | - | - |
| 195 - Other Sums | - | Average rates as applicable | - | 30 | 12 | 2 | 5 |
| 196B - Income from units | - | 10 | 10 | 20 | 12 | 2 | 5 |
| 196C-Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend) | - | 10 | 10 | 20 | 12 | 2 | 5 |
| 196D - Income of FIIs from securities | - | 20 | 20 | 20 | 12 | 2 | 5 |
