| Section |
Particulars |
Individual/HUF (10 lacs or below)
Firm where total payment upto Rs. 1 Crore |
Individual/HUF (Above 10 lacs)
Firm where total payment exceeds Rs. 1 Crore |
Company where total payment upto Rs. 1 Crore |
Company where total payment exceeds Rs. 1 Crore |
| 193 | Interest on Securities | 10.30% | 11.33% | 20.60% | 22.66% |
| 194 | Dividend | 20.60% | 22.66% | 20.60% | 22.66% |
| 194A | Interest other than interest on security | 10.30% | 11.33% | 20.60% | 22.66% |
| 194B | Winning from Lotteries | 30.90% | 33.99% | 30.90% | 33.99% |
| 194BB | Winning for horse race | 30.90% | 33.99% | 30.90% | 33.99% |
| 194C | Payment to subcontractor/
Advertising agency | 1.03% | 1.133% | 1.03% | 1.133% |
| 194C | Payment to other contractors | 2.06% | 2.266% | 2.06% | 2.266% |
| 194D | Insurance Commission | 10.30% | 11.33% | 20.60% | 22.66% |
| 194EE | Payment for National Saving Scheme | 20.60% | 22.66% | 20.60% | 22.66% |
| 194F | Payment for repurchase of units | 20.60% | 22.66% | 20.60% | 22.66% |
| 194G | Commission on sale of lottery ticket | 10.30% | 11.33% | 10.30% | 11.33% |
| 194H | Commission after 31.05.02 | 10.30% | 11.33% | 10.30% | 11.33% |
| 194I | Rent | *15.45% | ^16.99% | 20.60% | 22.66% |
| 194J | Fees for Professional/Technical services | 10.30% | 11.33% | 10.30% | 11.33% |
* For Firm: Rate is 20.60%
^ For Firm: Rate is 22.66% |