| New Section | Old Sec | Code | Category/Heading | Nature of Payment/Transaction | Rate | Threshold | New Form | Old Form |
|---|---|---|---|---|---|---|---|---|
| 392 | 192 | 1001 | TDS on Salary | Government employee (other than union) | Avg Rate | As per slab | Form 138 | Form 24Q |
| 392 | 192 | 1002 | TDS on Salary | Private employee | Avg Rate | As per slab | Form 138 | Form 24Q |
| 392 | 192 | 1003 | TDS on Salary | Indian government employee | Avg Rate | As per slab | Form 138 | Form 24Q |
| 392 | 192A | 1004 | TDS on PF Withdrawal | PF Withdrawal Payment | 0.1 | 50000 | Form 140 | Form 26Q |
| 393(1) Table: S1.No 1.(i) | 194D | 1005 | Commission | Insurance Commission | 0.02 | 20000 | Form 140 | Form 26Q |
| 393(1) Table: S1.No 1.(ii) | 194H | 1006 | Commission | Other than insurance | 0.02 | 20000 | Form 140 | Form 26Q |
| 393(1) Table: S1.No 2.(i) | 194-IB | 1007 | Rent by Individual/HUF | Rent by Individual/HUF | 0.02 | ₹ 50,000 pm | Form 141 | Form26QC |
| 393(1) Table: S1.No 2.(ii).D(a) | 194-IB | 1008 | Rent by Specified Person | Plant & Machinery | 0.02 | ₹ 50,000 pm | Form 140 | Form 26Q |
| 393(1) Table: S1.No 2.(ii).D(b) | 194-I | 1009 | Rent by Specified Person | Building | 0.1 | ₹ 50,000 pm | Form 140 | Form 26Q |
| 393(1) Table S1. No 3.(i) | 194-I | 1010 | Immovable Property | Transfer of Immovable Property (Other than agri) | 0.01 | ₹ 50 Lakh | Form 141 | Form26QB |
| 393(1) Table S1.No 3.(ii) | 194-IA | 1011 | Immovable Property | Joint Development Agreement | 0.1 | - | Form 140 | Form 26Q |
| 393(1) Table S1.No 3.(iii) | 194-IC | 1012 | Immovable Property | Compensation or enhanced compensation | 0.1 | ₹ 5 Lakh | Form 140 | Form 26Q |
| 393(1) Table S1.No 4.(i) | 194K | 1013 | Specified Mutual Fund | Specified Mutual Fund | 0.1 | 10000 | Form 140 | Form 26Q |
| 393(1) Table S1.No 4.(ii) | 194LBA | 1014 | Business Trust | Interest | 0.1 | - | Form 140 | Form 26Q |
| 393(1) Table S1.No 4.(ii) | 194LBA | 1015 | Business Trust | Dividend | 0.1 | - | Form 140 | Form 26Q |
| 393(1) Table S1.No 4.(ii) | 194LBA | 1016 | Business Trust | Rent | 0.1 | - | Form 140 | Form 26Q |
| 393(1) Table S1.No 4.(iii) | 194LBA | 1017 | Capital Market Income | REIT | 0.1 | - | Form 140 | Form 26Q |
| 393(1) Table S1.No 4.(iv) | 194LBC | 1018 | Capital Market Income | Securitisation Trust | 0.1 | - | Form 140 | Form 26Q |
| 393(1) Table S1.No 5.(i) | 193 | 1019 | Interest Income | Interest on Securities | 0.1 | 10000 | Form 140 | Form 26Q |
| 393(1) Table S1.No 5.(ii). D(a) | 194A | 1020 | Interest Income | Interest from Banks/Post Office/Co-op Senior Citizen | 0.1 | ₹ 1,00,000 | Form 140 | Form 26Q |
| 393(1) Table S1.No 5.(ii). D(b) | 194A | 1021 | Interest Income | Interest from Banks/Post Office/Co-op other than seniorcitizen | 0.1 | 50000 | Form 140 | Form 26Q |
| 393(1) Table S1.No 5.(iii) | 194A | 1022 | Interest Income | Interest other than banks | 0.1 | 10000 | Form 140 | Form 26Q |
| 393(1) Table S1.No. 6.(i).D(a) | 194C | 1023 | Contract, Professional & Technical | Contract - Individual/HUF | 0.01 | ₹ 30k (Single) /₹ 1L (FY) | Form 140 | Form 26Q |
| 393(1) Table S1.No. 6.(i).D(b) | 194C | 1024 | Contract, Professional & Technical | Contract - Other than Individual/HUF | 0.02 | ₹ 30k (Single) /₹ 1L (FY) | Form 140 | Form 26Q |
| 393(1) Table S1.No. 6.(ii) | 194M | 1025 | Contract, Professional & Technical | Any sum for Contract/Professional/Commission (not covered otherwise) | 0.02 | ₹ 50,00,000 | Form 140 | Form 26Q |
| 393(1) Table S1.No. 6.(ii).D(a) | 194J | 1026 | Contract, Professional & Technical | Technical Service/Royalty/Film Distribution/Call Center | 0.02 | 50000 | Form 140 | Form 26Q |
| 393(1) Table S1.No. 6.(ii).D(b) | 194J | 1027 | Contract, Professional & Technical | Professional Service (Other) | 0.1 | 50000 | Form 140 | Form 26Q |
| 393(1) Table S1.No. 6.(ii).D(b) | 194J | 1028 | Contract, Professional & Technical | Director Remuneration | 0.1 | - | Form 140 | Form 26Q |
| 393(1) Table S1.No. 7 | 194 | 1029 | Dividend | Dividend from Domestic Company | 0.1 | - | Form 140 | Form 26Q |
| 393(1) Table S1.No. 8.(i) | 194DA | 1030 | Others | LIC payment | 0.02 | 100000 | Form 140 | Form 26Q |
| 393(1) Table S1.No. 8.(ii) | 194Q | 1031 | Others | Purchase of Goods | 0.001 | 5000000 for individual, otherwise 0 | Form 140 | Form 26Q |
| 393(1) Table S1.No. 8.(iii) | 194P | 1032 | Others | Specified Senior citizen | Slab rate | Slab rate | Form 138 | Form 24Q |
| 393(1) Table S1.No. 8.(iv) | 194R | 1033 | Others | Perquisite & benefit (Cash) | 0.1 | 20000 | Form 140 | Form 26Q |
| 393(1) Table S1.No. 8.(iv) Note 6 | 194R | 1034 | Others | Perquisite & benefit (Kind) | 0.1 | 20000 | Form 140 | Form 26Q |
| 393(1) Table S1.No. 8.(v) | 194O | 1035 | Others | TDS by ECO | 0.001 | 500000 for individual & HUF | Form 140 | Form 26Q |
| 393(1) Table S1.No. 8.(vi) | 194S | 1036 | Others | VDA - individual or HUF (Cash or Kind) | 0.01 | - | Form 141 | Form 26EQ |
| 393(1) Table S1.No. 8.(vi) | 194S | 1037 | Others | VDA- Other than individual (Cash) | 0.01 | - | Form 140 | Form 26Q |
| 393(1) Table S1.No. 8.(vi) Note 6 | 194S | 1038 | Others | VDA- Other than individual (Kind) | 0.01 | - | Form 140 | Form 26Q |
| 393(2) Table S1.No. 1 | 194E | 1039 | Others - NRI Payments | Payment to Sportsperson/Sports Association (NRI) | 0.2 | - | Form 144 | Form 27Q |
| 393(2) Table S1.No. 2 | 194LC | 1040 | Others - NRI Payments | Interest on money borrowed in foreign currency | 0.05 | - | Form 144 | Form 27Q |
| 393(2) Table S1.No. 3 | 194LC | 1041 | Others - NRI Payments | Interest on Rupee Bond | 0.05 | - | Form 144 | Form 27Q |
| 393(2) Table S1.No. 4.E(a) | 194LB | 1042 | Others - NRI Payments | Interest on Rupee Bond (IFSC listed before 1 July 2023) | 0.04 | - | Form 144 | Form 27Q |
| 393(2) Table S1.No. 4.E(b) | 194LBA | 1043 | Others - NRI Payments | Interest on Rupee Bond (IFSC listed on/after 1 July 2023) | 0.09 | - | Form 144 | Form 27Q |
| 393(2) Table S1.No. 5 | 194LBA | 1044 | Others - NRI Payments | Interest by Infra Debt Fund (NRI) | 0.05 | - | Form 144 | Form 27Q |
| 393(2) Table S1.No. 6.E(a) | 194LBB | 1045 | Others - NRI Payments | Distributed income (Sec 223 Schedule V Table Sl. No.3.B(a)) | 0.05 | - | Form 144 | Form 27Q |
| 393(2) Table S1.No. 6.E(a) | 196C | 1046 | Others - NRI Payments | Distributed income (Sec 223 Schedule V Table Sl. No.3.B(b)) | 0.1 | - | Form 144 | Form 27Q |
| 393(2) Table S1.No. 7 | 196D | 1047 | Others - NRI Payments | Distributed income (Sec 223 Schedule V Table Sl. No. 4) | 0.125 | - | Form 144 | Form 27Q |
| 393(2) Table S1.No. 8 | 194E | 1048 | Others - NRI Payments | Investment Fund (Sec 224) - other than exempt underSchedule V | 0.1 | - | Form 144 | Form 27Q |
| 393(2) Table S1.No. 9 | 195 | 1049 | Others - NRI Payments | Securitisation Trust (Sec 221) | 0.125 | - | Form 144 | Form 27Q |
| 393(2) Table S1.No. 10 | 195 | 1050 | Others - NRI Payments | Units of MF (Schedule VII Table Sl. No. 20 or 21) /Specified Company | 0.2 | - | Form 144 | Form 27Q |
| 393(2) Table S1.No. 11 | 195 | 1051 | Others - NRI Payments | Units referred to in Sec 208 | 0.1 | - | Form 144 | Form 27Q |
| 393(2) Table S1.No. 12 | 195 | 1052 | Others - NRI Payments | Long-term capital gains - Transfer of units (Sec 208) | 0.1 | - | Form 144 | Form 27Q |
| 393(2) Table S1.No. 13 | 196A | 1053 | Others - NRI Payments | Interest/Dividends - Bonds/GDR (Sec 209) | Rate inforce | - | Form 144 | Form 27Q |
| 393(2) Table S1.No. 14 | 196B | 1054 | Others - NRI Payments | Long-term capital gains - Bonds/GDR (Sec 209) | 0.125 | - | Form 144 | Form 27Q |
| 393(2) Table S1.No. 15 | 196C | 1055 | Others - NRI Payments | Securities (Sec 210(1) Table Sl. No. 1) | 0.2 | - | Form 144 | Form 27Q |
| 393(2) Table S1.No. 16 | 196D | 1056 | Others - NRI Payments | Securities (Sec 210(1) Table Sl. No. 1) | 0.1 | - | Form 144 | Form 27Q |
| 393(2) Table S1.No. 17 | 195 | 1057 | Others - NRI Payments | Interest (not under Serial 2-5) or other sum (not beingSalary) | Rate inforce | - | Form 144 | Form 27Q |
| 393(3) Table S1.No. 1 | 194B | 1058 | Payment to any person | Lottery, Puzzle, Card Game, Gambling (Cash) | 0.3 | 10000 | Form 140 | Form 26Q |
| 393(3) Table S1.No. 1 (Note 2) | 194B | 1059 | Payment to any person | Lottery, Puzzle, Card Game, Gambling (Kind) | 0.3 | 10000 | Form 140 | Form 26Q |
| 393(3) Table S1.No. 2 | 194BA | 1060 | Payment to any person | Online Gaming - Net Winnings (Cash) | 0.3 | - | Form 140 | Form 26Q |
| 393(3) Table S1.No. 2 (Note 2) | 194BA | 1061 | Payment to any person | Online Gaming - Net Winnings (Kind) | 0.3 | - | Form 140 | Form 26Q |
| 393(3) Table S1.No. 3 | 194BB | 1062 | Payment to any person | Horse Race Winnings | 0.3 | 10000 | Form 140 | Form 26Q |
| 393(3) Table S1.No. 4 | 194G | 1063 | Payment to any person | Commission on Lottery Sale | 0.02 | 20000 | Form 140 | Form 26Q |
| 393(3) Table SN 5.D(a) | 194N | 1064 | Payment to any person | TDS on Cash Withdrawal (Co-operative Society) | 0.02 | 3 Crore | R - Form 140 | Form 26Q |
| NRI - Form 144 | Form 27Q | |||||||
| 393(3) Table SN 5.D(b) | 194N | 1065 | Payment to any person | TDS on Cash Withdrawal (other than co-operative Society) | 0.02 | 1 Crore | R - Form 140 | Form 26Q |
| NRI - Form 144 | Form 27Q | |||||||
| 393(3) Table S1.No. 6 | 194EE | 1066 | Payment to any person | NSS Withdrawal | 0.1 | 2500 | R - Form 140 | Form 26Q |
| NRI - Form 144 | Form 27Q | |||||||
| 393(3) Table S1.No. 7 | 194T | 1067 | Payment to any person | Payment to Partner | 0.1 | 20000 | R - Form 140 | Form 26Q |
| NRI - Form 144 | Form 27Q | |||||||
| 394 Table S1.No. 1 | 206C(1) | 1068 | TCS | Sale of Alcoholic Liquor for Human Consumption | 0.02 | - | Form 143 | Form 27EQ |
| 394 Table S1.No. 2 | 206C(1) | 1069 | TCS | Sale of Tendu Leaves | 0.02 | - | Form 143 | Form 27EQ |
| 394 Table S1.No. 3 | 206C(1) | 1070 | TCS | Timber obtained under forest lease | 0.02 | - | Form 143 | Form 27EQ |
| 394 Table S1.No. 3 | 206C(1) | 1071 | TCS | Timber obtained other than forest lease | 0.02 | - | Form 143 | Form 27EQ |
| 394 Table S1.No. 3 | 206C(1) | 1072 | TCS | Other Forest Product | 0.02 | - | Form 143 | Form 27EQ |
| 394 Table S1.No. 4 | 206C(1) | 1073 | TCS | Sale of Scrap | 0.02 | - | Form 143 | Form 27EQ |
| 394 Table S1.No. 5 | 206C(1) | 1074 | TCS | Sale of Minerals (Coal, Lignite, Iron Ore) | 0.02 | - | Form 143 | Form 27EQ |
| 394 Table S1.No. 6 | 206C(1F) | 1075 | TCS | Motor Vehicle (Value > ₹10 Lakh) | 0.01 | > ₹ 10 Lakh | Form 143 | Form 27EQ |
| 394 Table S1.No. 6 | 206C(1F) | 1076 | TCS | Wristwatch (Value > ₹10 Lakh) | 0.01 | > ₹ 10 Lakh | Form 143 | Form 27EQ |
| 394 Table S1.No. 6 | 206C(1F) | 1077 | TCS | Art Piece (Value > ₹10 Lakh) | 0.01 | > ₹ 10 Lakh | Form 143 | Form 27EQ |
| 394 Table S1.No. 6 | 206C(1F) | 1078 | TCS | Coin/Stamp (Value > ₹10 Lakh) | 0.01 | > ₹ 10 Lakh | Form 143 | Form 27EQ |
| 394 Table S1.No. 6 | 206C(1F) | 1079 | TCS | Yacht/Boat/Helicopter (Value > ₹10 Lakh) | 0.01 | > ₹ 10 Lakh | Form 143 | Form 27EQ |
| 394 Table S1.No. 6 | 206C(1F) | 1080 | TCS | Sunglasses (Value > ₹10 Lakh) | 0.01 | > ₹ 10 Lakh | Form 143 | Form 27EQ |
| 394 Table S1.No. 6 | 206C(1F) | 1081 | TCS | Handbag/Purse (Value > ₹10 Lakh) | 0.01 | > ₹ 10 Lakh | Form 143 | Form 27EQ |
| 394 Table S1.No. 6 | 206C(1F) | 1082 | TCS | Shoes (Value > ₹10 Lakh) | 0.01 | > ₹ 10 Lakh | Form 143 | Form 27EQ |
| 394 Table S1.No. 6 | 206C(1F) | 1083 | TCS | Sportswear & Sport Equipment (Value > ₹10 Lakh) | 0.01 | > ₹ 10 Lakh | Form 143 | Form 27EQ |
| 394 Table S1.No. 6 | 206C(1F) | 1084 | TCS | Home Theatre (Value > ₹10 Lakh) | 0.01 | > ₹ 10 Lakh | Form 143 | Form 27EQ |
| 394 Table S1.No. 6 | 206C(1F) | 1085 | TCS | Horse (Value > ₹10 Lakh) | 0.01 | > ₹ 10 Lakh | Form 143 | Form 27EQ |
| 394 Table S1.No. 7 | 206C(1G) | 1086 | TCS | Remittance under LRS - Education/Medical | 0.02 | > ₹ 10 Lakh | Form 143 | Form 27EQ |
| 394 Table S1.No. 7 | 206C(1G) | 1087 | TCS | Remittance under LRS - Other Purposes | 0.2 | > ₹ 10 Lakh | Form 143 | Form 27EQ |
| 394 Table S1.No. 8 | 206C(1G) | 1088* | TCS | Overseas Tour Package | 0.02 | - | Form 143 | Form 27EQ |
| 394 Table S1.No. 9 | 206C(1C) | 1090 | TCS | Parking Lot | 0.02 | - | Form 143 | Form 27EQ |
| 394 Table S1.No. 9 | 206C(1C) | 1091 | TCS | Toll Plaza | 0.02 | - | Form 143 | Form 27EQ |
| 394 Table S1.No. 9 | 206C(1C) | 1092 | TCS | Mine or Quarry (except oil mining) | 0.02 | - | Form 143 | Form 27EQ |
- 3/3-1, Diwan Madhava Rao Road, Basavanagudi, Bangalore-560004
- (+91) 6364326023, (+91) 6366234266
