Status of Payee
Resident Individual Resident HUF Resident Firm / Co-operative Domestic Company Non-resident (Individual) Non-resident Firm / Co-operative Non-resident (Corporate) Whether Payee's PAN Number available?
Yes No Select Section / Nature of Payment :
192A : Payment of taxable accumulated balance of provident fund
193 : Interest on Securities
194 : Dividend other than the dividend as referred to in Section 115-O
194A : Interest other than "Interest on securities"
194B : Winnings from Lotteries / Puzzle / Game
194BB : Winnings from Race Horses
194C : Payment to Contractors
194D : Payment of Insurance Commission
194DA : Payment in respect of Life Insurance Policy
194E : Payment to Non-Resident Foreign Sportsman / Entertainer or non-resident sports association
194EE : Payment of deposits under NSS 1987
194F : Repurchase of units by Mutual Fund / UTI
194G : Commission on Sale of Lottery tickets
194H : Commission or Brokerage
194I : Rent of Land, Building or Furniture
194I : Rent of Plant & Machinery
194IA : Consideration for transfer of an immovable property
194IB : Payment of rent by an individual or HUF not liable to tax audit to a resident
194J : Professional / technical services, royalty [call center operator (only business)]
194J : Professional / technical services, royalty [other than call center operator (only business)]
194LA : Compensation on acquisition of certain immovable property.
194LB : Payment of interest on infrastructure debt fund to Non-resident or foreign company.
194LBA(1) : Income distribution by a Business Trust u/s 115UA.
194LBA(2) : Distribution of income received from a SPV u/s 115UA by a Investment Fund.
194LBA(3) : Distribution of income received from renting / leasing / letting out of real estate asset by a Investment Fund.
194LBB : Income distribution by a Investment Fund u/s 115UB.
194LBC : Income distribution by a Securitisation Trust u/s 115TCA.
194LC : Income by way of interest from an Indian Company engaged in certain business.
194LD : Income by way of interest on Rupee Demominated bond of an Indian Company.
Section 195 : Various Payments to Non-resident and Foreign Company
196B : Income from units (including LTCG) to an offshore fund.
196C : Income from foreign currency bonds or GDR of an Indian company (including LTCG) to Non-Resident.
196D : Income of Foreign Institutional Investors from securities. Select Nature of Payment under Section 195:
Income in respect of investment made by a Non-resident Indian Citizen
Income by way of LTCG referred to in Section 115E in case of a Non-resident Indian Citizen
LTCG referred to in sub-clause (iii) of clause (c) of sub-Section (1) of Section 112
STCG referred to in Section 111A
Any other LTCG [not covered by Section 10(33), 10(36) and 10(38)]
Interest Income on moneys borrowed / debt incurred in foreign currency (not being interest referred to in Sec. 194LB or 194LC or 194LD)
Royalty for transfer of rights of copyright in any book or computer software referred to in Sec. 115A(1A).
Royalty [other than (g) above].
Royalty [other than (g) above]. Agreement date is after March 31, 1961 but before April 1, 1976.
Royalty [other than (g) above]. Agreement date is after March 31, 1976.
Fees for technical services.
Fees for technical services. Agreement date after Feb. 29, 1964 but before April 1, 1976.
Fees for technical services. Agreement date after March 31, 1976.
Any other income. Amount of Payment
TDS Rate ( % )
Health & Education Cess
Total TDS deductible
TDS is deductible if payment exceed