| Nature of Payment Made To Residents | Threshold | Other than Individual or HUF | Individual / HUF | |
|---|---|---|---|---|
| Section | Description | (Rs.) | IT Rate (%) | IT Rate (%) |
| 192 | Payment of Salary | Taxable Income Liable to Tax | NA | Average Rate |
| 193 | Interest on securities | 2500 | 10 | 10 |
| 194 | Dividends | 5000 | 10 | 10 |
| 194A | Interest other than interest on securities - (Other than Bank Deposit/Post Office Deposit/Banking Co-Society Deposit) | 5000 | 10 | 10 |
| Interest other than interest on securities - (Other than Bank Deposit/Post Office Deposit/Banking Co-Society Deposit) | 40000 | 10 | 10 | |
| Interest on Bank Deposit/Post Office Deposit/Banking Co-Society Deposit (Payee:Senior Citizen) | 50000 | NA | 10 | |
| 194C | Payment to Contractors/Subcontractor | Single Transaction 30,000 & Aggregate of Transaction 1,00,000 | 2 | 1 |
| 194D | Insurance Commission | 15,000 | 10 | 5 |
| 194DA | Payment in respect of life insurance policy | 1,00,000 | 1 | 1 |
| 194H | Commission / Brokerage | 15,000 | 5 | 5 |
| 194H | (a)Rent - Land and Building / furniture / fittings | 240000 | 10 | 10 |
| (b) Rent - Plant / Machinery / equipment | 240000 | 2 | 2 | |
| 194IA | Payment on Transfer of certain immovable property other than agriculture land | 50,00,000 | 1 | 1 |
| 194 IB | Payment of rent by individual or HUF not liable to tax audit | 50,000 per Month | NA | 5% |
| 194J (b) | Fees for professional Services | 30000 | 10 | 10 |