| 192 |
The payment of salaries by employers |
Slab rate |
Slab rate |
Non-applicable |
30% |
| 192A |
Payments that are made before the due date made by PF Organization from EPF A/c (i.e. before 5 years). |
50,000 |
10% |
Non-applicable |
20% |
| 193 |
The payment of interest on securities by the company |
10,000 |
10% |
10% |
20% |
| 194 |
Distribution of Dividend that is not a dividends as defined in Section 115O of the company (i.e. Dividends that is not subject to Dividend Distribution Tax has not been taxed) |
2,500 |
10% |
10% |
20% |
| 194A |
The payment of interest through a bank 40,000 (Non Sr. Citizen) |
50,000 (Sr. Citizen) |
10% |
10% |
20% |
| 194A |
In the event of interest payments by others, they must be paid. |
5,000 |
10% |
10% |
20% |
| 194B |
Prizes are paid out from winning from Lotteries by anyone. |
10,000 |
30% |
30% |
30% |
| 194B |
The payment of prizes from winning at Horse Race by any person. |
10,000.00 |
30% |
30% |
30% |
| 194C |
Any person. 30000 (Single bill) or 1 Lakh total bills in the course of. |
1% |
2% |
20% |
| 194C |
Pay to the Transporter covered under. 44E. Submit the declaration in the prescribed format. (i.e. possessing less than 10 good carriages) |
- |
0 |
0 |
20% |
| 194C |
Payment to Transporter is not covered by. 44E (i.e. having more than 10 goods carriages) |
30000 (Single invoice) or 75,000.00 cumulative bills throughout the entire year. |
1% |
2% |
20% |
| 194D |
The payment from Insurance Commission to agents by Insurance Company. |
15,000 |
5% |
10% |
20% |
| 194DA |
The payment is made in respect of the maturation of Life Insurance Policy by Life Insurance Company. |
1 Lakh |
1% |
1% |
20% |
| 194DE |
The payment to NRI association or sportsman by any individual or group |
- |
20% |
20% |
20% |
| 194EE |
The deposit is paid out in accordance with the National Saving Scheme (NSS) |
2,500 |
10% |
10% |
20% |
| 194F |
Repurchases and payments for the purchase in units from Mutual Fund Companies. |
- |
20% |
20% |
20% |
| 194G |
Settlement of Lottery Commission |
15,000 |
5% |
5% |
20% |
| 194H |
Brokerage commissions or payment of commissions. |
15,000 |
5% |
5% |
20% |
| 194I |
Rent payment on the land, the building furnishings and fixtures. |
240,000 |
10% |
10% |
20% |
| 194I |
Rent payment on equipment, plant or machinery. |
240,000 |
2% |
2% |
20% |
| 194IB |
Settlement made as a result of the transfer of property that is immovable other than agricultural land. |
50 Lakh |
1% |
1% |
20% |
| 194IA |
Rent paid by an individual is not covered under. 194I for building, land furniture and fittings |
50,000 PM |
5% |
5% |
20% |
| 194J |
Payment of Professional Fees , other than call center |
30,000 |
10% |
10% |
20% |
| 194J |
The payment of professional fees at call centers. |
2% |
2% |
20% |
- |
| 194LA |
Compensation for the transfer of certain immovable properties other that is greater than Agriculture Land |
250,000 |
10% |
10% |
20% |
| Section |
The nature of the payment |
TCS Rate ( percent) |
| 206C |
Scrap |
1 |
| 206C |
Tendu Leaves |
5 |
| 206C |
Timber obtained as part of an agreement with a forester or in another way |
2.5 |
| 206C |
Other forest products that are that are not a timber or a tendu. |
2.5 |
| 206C |
The alcohol-based liquor is intended for consumption by humans. |
1 |
| 206C |
Parking Lot Toll Plaza Mining and Quarrying |
2 |
| 206C |
Minerals include coal, iron ore, lignite (applicable starting July 1st 2012) |
1 |
| 206C |
Motor vehicle sales of that are worth more than the amount of. 10,500 (wef 01.06.2016) Vehicle clauses not applicable to Central Government, a State Government or an embassy, or a High Commission, Legation, Commission Consulate, Commerce Representation of a foreign State; Local Authority; a Public Sector Company which is involved in the business of transporting the passengers (wef 01.04.2017) |
1 |
