| 192A | Premature withdrawal from EPF | 10 | 10 |
| 193 | Interest on securities – 8% Savings (Taxable) Bonds, 2003 or 7.75% Savings (Taxable) Bonds, 2018 during the financial year | 7.5 | 10 |
| 193 | Interest on securities – Interest on securities for money issued by or on behalf of any local authority/ statutory corporation, listed debentures of a company (other than demat form), any other interest on securities | 7.5 | 10 |
| 194 | Dividends | 7.5 | 10 |
| 194A | Interest (Banking co., co-operative society engaged in banking, post office) | 7.5 | 10 |
| 194A | Interest (Any other person) | 7.5 | 10 |
| 194B | Winning from lotteries | 30 | 30 |
| 194BB | Winning from Horse race | 30 | 30 |
| 194C | Contractor-Single transaction-Individual/HUF | 0.75 | 1 |
| -Others | 1.5 | 2 |
| 194C | Contractor – Consolidated Payment During the F.Y. | | |
| – Individual/HUF | 0.75 | 1 |
| – Others | 1.5 | 2 |
| 194C | Transporter (44AE) declaration with PAN | 0 | 0 |
| 194D | Insurance commission – Other than Company | 3.75 | 5 |
| – Company | 7.5 | 10 |
| 194DA | Maturity of Life insurance policy | 3.75 | 5 |
| 194E | Non-resident sportsmen or sports association | Not Applicable | Not Applicable |
| 194EE | NSS | 7.5 | 10 |
| 194F | Repurchase units by MFs | 15 | 20 |
| 194G | Commission-Lottery | 3.75 | 5 |
| 194H | Commission /Brokerage | 3.75 | 5 |
| 194I | Rent of – Plant/Machinery/Equipment | 1.5 | 2 |
| – Land and Building/Furniture & Fixture | 7.5 | 10 |
| 194IA | Transfer of certain immovable property other than agriculture land | 0.75 | 1 |
| 194IB | Rent by Individual/HUF | 3.75 | 5 |
| 194IC | Payment under Joint Development Agreements to Individual/HUF | 7.5 | 10 |
| 194J | Professional Fees | 7.5 | 10 |
| 194J | Technical Fees (w.e.f. 01.04.2020) | 1.5 | 2 |
| 194J | Payment to call centre operator (w.e.f. 01.06.2017) | 1.5 | 2 |
| 194J | Director’s fees | 7.5 | 10 |
| 194K | Payment of any income in respect of | 7.5 | 10 |
| (a) units of a mutual fund as per section 10(23D); or |
| (b) the units from the administrator; or |
| (c) units from specified company |
| (w.e.f. 01.04.2020) |
| 194LA | Compensation on transfer of certain immovable property other than agriculture land | 7.5 | 10 |
| 194LB | Income by way of interest from infrastructure debt fund | 0 | 0 |
| 194LBA | Income from units of business trust | | |
| | – interest received or receivable from a special purpose vehicle; or | 7.5 | 10 |
| – dividend referred to in sub-section (7) of section 115-O | 7.5 | 10 |
| 194LBA | Distribution of rental income to unit holders | | |
| – Other than Company | 7.5 | 10 |
| – Company | 7.5 | 10 |
| 194LBB | Income in respect of units of investment fund | | |
| – Other than Company | 7.5 | 10 |
| – Company | 7.5 | 10 |
| 194LBC | Income in respect of investment in securitization fund | | |
| Individual/HUF | 18.75 | 25 |
| Company | 22.5 | 30 |
| Other Person | 22.5 | 30 |
| 194LC | 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 | 0 | 0 |
| 194LC | Income by way of interest by an Indian specified company on rupee denominated bond / any long-term bonds from outside India, which is listed only on a recognized stock exchange located in any International Financial Services Centre | 0 | 0 |
| 194LD | Interest on certain bonds from Govt. securities | 0 | 0 |
| 194M | Certain payments by Individual/HUF | 3.75 | 5 |
| 194N | Payment of certain amount in cash | 2 | 2 |
| 194N | Payment of certain amount in cash (first proviso of section 194N- assessee has not | | |
| furnished return for | | |
| last 3 assessment years | | |
| ) if- | | |
| – Amount is more than Rs.20 lakh but up to Rs. 1 crore | 2 | 2 |
| – Amount exceeds Rs. 1 crore | 5 | 5 |
| 194-O | Applicable for e-commerce operator for the sale of goods or provision of services facilitated by it through its digital or electronic facility or platform (w.e.f. 01.04.2020) | 0.75 | 1 |
| 195 | Income of Investment made by an NRI | 0 | 0 |
| 195 | Long-term capital gain | | |
| – Under Section – 115E/112(1)(c)(iii)/112A | 0 | 0 |
| – Any Other Gains | 0 | 0 |
| 195 | Short-term capital gain – 111A | 0 | 0 |
| 195 | Royalty | 0 | 0 |
| 195 | Fees for technical services | 0 | 0 |
| 195 | Interest income payable by Govt./Indian concern (other than section 194LB or 194LC) | 0 | 0 |
| 195 | Any Other Income – Other than Company | 0 | 0 |
| – Company | 0 | 0 |
| 196A | Income in respect – | 0 | 0 |
| – of units of a Mutual Fund specified under clause (23D) of section 10; or | |
| – from the specified company referred to in the Explanation to clause (35) of section 10 | |
| 196B | Income from units to an offshore fund | 0 | 0 |
| 196C | Income from foreign currency bonds or GDR of an Indian company | 0 | 0 |
| 196D | Income of foreign Institutional Investors from securities (not being interest referred to in section 194LD, not being dividend referred in section 115-O, not being capital gain from transfer of securities referred in section 115AD) | 0 | 0 |
Next Story
I spent $2,000 for 7 nights in a 179-square-foot room on one of the world's largest cruise ships. Take a look inside my cabin.
Saudi Arabia wants China to help fund its struggling $500 billion Neom megaproject. Investors may not be too excited.
Colon cancer rates are rising in young people. If you have two symptoms you should get a colonoscopy, a GI oncologist says.
Experts warn of rising temperatures in Bengaluru as Phase 2 of Lok Sabha elections draws near
Axis Bank posts net profit of ₹7,129 cr in March quarter
7 Best tourist places to visit in Rishikesh in 2024
From underdog to Bill Gates-sponsored superfood: Have millets finally managed to make a comeback?
7 Things to do on your next trip to Rishikesh
