| Sl. No. | Nature of Payment | Section | Basic Cut-off (Rs.) p.a. | TDS rate for |
| Individual and HUF | Other than Individual/ HUF | If PAN is not submitted/ Invalid PAN |
| 1 | Payment of Salaries by Employers | 192 | Slab rate | Slab rate | Not applicable | 30% |
| 2 | Premature payment by PF Organization from EPF A/c (i.e. before 5 Years) | 192A | 50,000.00 | 10% | Not applicable | 20% |
| 3 | Payment of Interest on Securities by company | 193 | 10,000.00 | 10% | 10% | 20% |
| 4 | Payment of Dividend other than dividend as referred to Section 115O by company (i.e. Dividend on which Dividend Distribution Tax is not paid) | 194 | 2,500.00 | 10% | 10% | 20% |
| 5 | Payment of Interest by Bank | 194A | 40,000.00 (Non Sr. Citizen) 50,000.00 (Sr. Citizen) | 10% | 10% | 20% |
| 6 | Payment of Interest by others | 194A | 5,000.00 | 10% | 10% | 20% |
| 7 | Payment of prize from Wining from Lotteries by any person. | 194B | 10,000.00 | 30% | 30% | 30% |
| 8 | Payment of prize from Wining from Horse Race by any person. | 194B | 10,000.00 | 30% | 30% | 30% |
| 9 | Payment to Contractors by any person. | 194C | 30,000.00 (Single bill) or 1 Lakh aggregate bills during year | 1% | 2% | 20% |
| 10 | Payment to Transporter Covered u/s. 44E and submit declaration in prescribed format. (i.e. owning less than 10 goods carriages) | 194C | • | 0 | 0 | 20% |
| 11 | Payment to Transporter not covered u/s. 44E (i.e. owning more than 10 goods carriages) | 194C | 30,000.00 (Single bill) or 75,000.00 aggregate bills during the year | 1% | 2% | 20% |
| 12 | Payment of Insurance Commission to agents by Insurance Company. | 194D | 15,000.00 | 5% | 10% | 20% |
| 13 | Payment in respect of maturity of Life Insurance Policy by Life Insurance Company. | 194DA | 1 Lakh | 1% | 1% | 20% |
| 14 | Payment to NRI sportsman or association by any person or organization | 194E | - | 20% | 20% | 20% |
| 15 | Payment out of deposit under National Saving Scheme (NSS) | 194EE | 2,500.00 | 10% | 10% | 20% |
| 16 | Payment with respect to repurchase of units by Mutual Fund Companies. | 194F | - | 20% | 20% | 20% |
| 17 | Payment of Lottery Commission | 194G | 15,000.00 | 5% | 5% | 20% |
| 18 | Payment of commission or Brokerage | 194H | 15,000.00 | 5% | 5% | 20% |
| 19 | Payment of rent on land, building, furniture and fittings. | 194I | 240,000.00 | 10% | 10% | 20% |
| 20 | Payment of rent on plant, machinery or equipment | 194I | 240,000.00 | 2% | 2% | 20% |
| 21 | Payment made on account of transfer of immovable property other than agriculture land. | 194IA | 50 Lakh | 1% | 1% | 20% |
| 22 | Rent payable by individual not covered u/s. 194I for land, building, furniture and Fittings | 194IB | 50,000.00 PM | 5% | 5% | 20% |
| 23 | Payment of Professional Fees other than call centers | 194J | 30,000.00 | 10% | 10% | 20% |
| 24 | Payment of Professional Fees to call centers. | 194J | 30,000.00 | 2% | 2% | 20% |
| 25 | Compensation on transfer of certain immoveable property than Agriculture Land | 194LA | 250,000.00 | 10% | 10% | 20% |