| 192 |
Payment of Salaries by Employers |
Slab rate |
Slab rate |
Not applicable |
30% |
| 192A |
Premature payment by PF Organization from EPF A/c (i.e. before 5 Years). |
50,000 |
10% |
Not applicable |
20% |
| 193 |
Payment of Interest on Securities by company |
10,000 |
10% |
10% |
20% |
| 194 |
Payment of Dividend other than dividend as referred to Section 115O by company (i.e. Dividend on which Dividend Distribution Tax is not paid) |
2,500 |
10% |
10% |
20% |
| 194A |
Payment of Interest by bank |
40,000 (Non Sr.Citizen) 50,000 (Sr. Citizen) |
10% |
10% |
20% |
| 194A |
Payment of Interest by others |
5,000 |
10% |
10% |
20% |
| 194B |
Payment of prize from Wining from Lotteries by any person. |
10,000 |
30% |
30% |
30% |
| 194B |
Payment of prize from Wining from Horse Race by any person. |
10,000.00 |
30% |
30% |
30% |
| 194C |
Payment to Contractors by any person. |
30,000 (Single bill) or 1 Lakh aggregate bills during the year. |
1% |
2% |
20% |
| 194C |
Payment to Transporter Covered u/s. 44E and submit declaration in prescribed format. (i.e. owning less than 10 goods carriages) |
- |
0 |
0 |
20% |
| 194C |
Payment to Transporter not covered u/s. 44E (i.e. owning more than 10 goods carriages) |
30,000 (Single bill ) or 75,000.00 aggregate bills during the year. |
1% |
2% |
20% |
| 194D |
Payment of Insurance Commission to agents by Insurance Company. |
15,000 |
5% |
10% |
20% |
| 194DA |
Payment in respect of maturity of Life Insurance Policy by Life Insurance Company. |
1 Lakh |
1% |
1% |
20% |
| 194DE |
Payment to NRI sportsman or association by any person or organization |
- |
20% |
20% |
20% |
| 194EE |
Payment out of deposit under National Saving Scheme (NSS) |
2,500 |
10% |
10% |
20% |
| 194F |
Payment with respect to repurchase of units by Mutual Fund Companies. |
- |
20% |
20% |
20% |
| 194G |
Payment of Lottery Commission |
15,000 |
5% |
5% |
20% |
| 194H |
Payment of commission or Brokerage |
15,000 |
5% |
5% |
20% |
| 194I |
Payment of rent on land, building, furniture and fittings. |
240,000 |
10% |
10% |
20% |
| 194I |
Payment of rent on plant, machinery or equipments. |
240,000 |
2% |
2% |
20% |
| 194IB |
Payment made on account of transfer of immovable property other than agriculture land. |
50 Lakh |
1% |
1% |
20% |
| 194IA |
Rent payable by individual not covered u/s. 194I for land, building, furniture and fittings |
50,000 PM |
5% |
5% |
20% |
| 194J |
Payment of Professional Fees other than call centers |
30,000 |
10% |
10% |
20% |
| 194J |
Payment of Professional Fees to call centers. |
30,000 |
2% |
2% |
20% |
| 194LA |
Compensation on transfer of certain immoveable property than Agriculture Land |
250,000 |
10% |
10% |
20% |
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