| Nature of Payment Made To Residents | Threshold (Rs.) | Company / Firm / Co-operative Society / Local Authority | Individual / HUF | If No / Invalid PAN |
|---|
| Section - Description | Upto 30-Jun-2010 | From 01-Jul-2010 | Rate (%) | Rate (%) | Rate (%) |
| 192 - Salaries | - | - | NA | Average rates as applicable | Higher of average rate or 20% u/s 206AA |
| 193 - Interest on securities | - | - | - | - | - |
| 194 - Dividends | - | - | 10 | 10 | 20 |
| 194A - Other Interest | 5000 | 5000 | 10 | 10 | 20 |
| 194A - Banks | 10000 | 10000 | 10 | 10 | 20 |
| 194B - Winning from Lotteries | 5000 | 10000 | 30 | 30 | 30 |
| 194BB - Winnings from Horse Race | 2500 | 2500 | 30 | 30 | 30 |
| 194C - Payment to Contractors | - | - | - | - | - |
| Payment to Contractors - Single Transaction | 20000 | 30000 | 2 | 1 | 20 |
| Payment to Contractors - Aggregate During FY | 50000 | 75000 | 2 | 1 | 20 |
| 194C - Pay to Adv / Sub Contr | - | - | - | - | - |
| 194D - Insurance Commission | 5000 | 20000 | 10 | 10 | 20 |
| 194E - Payment to Non-Resident Sportsmen or Sports Association | - | - | 10 | 10 | 20 |
| 194EE - Payments out of deposits under NSS | - | - | 20 | - | 20 |
| 194F - Repurchase Units by MFs |
| 1000 | 20 | 20 | 20 |
| 194G - Commission - Lottery | 1000 | 1000 | 10 | 10 | 20 |
| 194H - Commission / Brokerage | 2500 | 5000 | 10 | 10 | 20 |
| 194I - Rent - Land and Building | 120000 | 180000 | 10 | 10 | 20 |
| 194I - Rent - Plant / Machinery | 120000 | 180000 | 2 | 2 | 20 |
| 194J - Professional Fees | 20000 | 30000 | 10 | 10 | 20 |
| 194K - Income in respect of units | - | - | - | - | - |
| 194LA - Immovable Property | 100000 | 100000 | 10 | 10 | 20 |
| 194LB - Income by way of interest from infrastructure debt fund (non-resident) | - | - | - | - | - |
| 195 - Other Sums | - | - | Average rates as applicable |
| Higher of average rate or 20% u/s 206AA |
| 196B - Income from units | - | - | - | - | - |
| 196D - Income of FIIs from securities | - |
|
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