Section 194P: Payments (pension or interest) to senior citizens or age 75 years or more Section 194O: For the sale of goods or provision of services by the e-commerce operator through its digital or electronic platform In case Rs 20 lakh or more is withdrawn by the person not-filing ITR for the last three years, TDS rates shall be applicable as per below slabs. Section 194N: Cash withdrawal above Rs 1 crore Section 194M: Certain payments by individuals or HUF up to Rs 50 Lakhs Section 194LBC: Payments for investment in securitization fund Section 194LBB: Payment against units of an investment fund to a unitholder Section 194LBA(1): Payment distributed by a business trust to its unitholder Section 194LA: Payment as compensation on acquisition of certain immovable property Section 194K: Payment against units of a mutual fund as per section 10 (23D) or from the specified company or the administrator Section 194J: Any sum paid as a Fees for technical services to the business of operation of call center Section 194J: Any sum paid as a Royalty towards the sale or distribution, or exhibition of cinematographic films Section 194J: Any sum paid as a Fee for technical services Section 194J: Any sum paid for not sharing any know-how, patent, copyright etc. Section 194J: Any sum paid for not carrying out any activity in relation to any business Section 194J: Any sum paid as a Remuneration/ fee or commission to a director
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Section 194J: Any sum paid as a Fee for professional services Section 194-IC: Payment for Joint Development Agreements (JDA) to Individual or HUF
Section 194-IA: Payment against the transfer of immovable property other than agricultural land. Section 194H: Payment as Commission or brokerageī) Land/building/furniture/fitting w.e.f 1st April 2019, the new tax deduction limit on rent is Rs 2.4 lakhs p.a. Section 194G: Commission, etc., on the sale of lottery tickets Section 194F: Payment against repurchase by Unit Trust of India (UTI) or a Mutual Fund Section 194EE: Payment against National Savings Scheme (NSS) to a person The insurer shall deduct TDS on the income portion comprised in the insurance pay-out Section 194DA: Payment of any amount against a life insurance policy. Section 194D: Payment as an Insurance commission Section 194C: Payment to contractor or sub-contractor. Section 194BB: Income through winning a horse race Section 194B: Income from a lottery, card games, crossword puzzles, and any type of other games Section 194A: Income in the form of interest other than interest on securities Section 196D: Income from Foreign Institutional Investors (excluding dividend and capital gain)Ī) Central or State Government Securitiesī) Security by a local authority or a corporation established under a Central, State or Provincial ActĬ) Debentures issued by a company (listed on a recognized stock exchange) Section 196C: Income (including LTCG) from GDR of an Indian company or foreign currency bonds Section 196B: Income (including LTCG) from units of an offshore fund Section 194LD: Interest on the bond in Rupees to Foreign Institutional Investors or a Foreign Investor. If interest is payable against long term bonds listed in recognized stock exchange in IFSC Section 194LC: Interest for the loan borrowed in foreign currency by an Indian company or business trust against loan agreement or the issue of long-term bonds. Section 194LBC: Income from investment in securitization fund Section 194LBB: Payment by an investment fund to a unitholder Section 194LBA(3)- Rental income, out of real estate assets owned directly by such business trust, to unitholders Section 194LBA(2) Dividend income received from SPV by a business trust, in which it holds the entire share capital other than required to be held by the government or government body, and distribution to its unitholders. Section 194LBA(2) Interest income received by a business trust from SPV and distribution to its unitholders
Section 194LB: Payment as compensation on acquisition of certain immovable property Section 194G: Commission, tip, etc., on the sale of lottery tickets Section 194F: Repurchase of a unit by Unit Trust of India (UTI) or a Mutual Fund Section 194EE: Payment under National Savings Scheme (NSS) to a person Section 194E: Payment to the non-resident sportsman or an entertainer (not a citizen of India) or non-resident sports association. Section 194BB: Income through a horse race Section 194B: Income through lottery winnings, crossword puzzles, card games, and other games Section 192A: Premature withdrawal from EPF
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