192

Salaries

Slab rates

Slab rates

NA

Slab rates

Slab rates

NA

192A

Premature withdrawal from EPF

50,000 per annum

10

NA

50,000 per annum

10

NA

193

Interest on securities

10,000 per annum

10

10

10,000 per annum

10

10

194A

Interest (Banks, co-operative society and post office)

10,000 per annum (₹50,000 for Senior Citizen)

10

10

40,000 per annum (₹50,000 for Senior Citizen)

10

10

Interest (Others)

5,000 per annum

10

10

5,000 per annum

10

10

194B

Payment of prize from winnings of lotteries

10,000 per annum

30

30

10,000 per annum

30

30

194BB

Payment of prize from winnings from horse race

10,000 per annum

30

30

10,000 per annum

30

30

194C

Contractor – Single Transaction

30,000

1

2

30,000

1

2

Contractor – Aggregate during the year

100,000

1

2

100,000

1

2

Transporter covered u/s. 44AE furnishing declaration with PAN (owning more than 10 carriages)

₹ 30,000 single Bill and ₹1,00,000 aggregate bills during year

1

2

₹ 30,000 single Bill and ₹1,00,000 aggregate bills during year

1

2

194D

Payment of Insurance commission to agents

15,000 per annum

5

10

15,000 per annum

5

10

194DA

Payment in respect of maturity of life insurance policy by life insurance company

1,00,000 per annum

1

1

1,00,000 per annum

1

1

194E

Payment to NRI sportsperson by any person or organisation

—

20

20

–

20

20

194EE

Payment of deposit under National Saving Scheme

2,500 per annum

10

10

2,500 per annum

10

10

194F

Payment in respect of repurchase of units by Mutual Fund Companies

—

20

20

—

20

20

194G

Payment of lottery commission

15,000 per annum

5

5

15,000 per annum

5

5

194H

Commission / Brokerage

15,000 per annum

5

5

15,000 per annum

5

5

194-I

Rent of Land and Building, Furniture & Fittings

1,80,000 per annum

10

10

2,40,000 per annum

10

10

Rent of Plant / Machinery / Equipment

1,80,000 per annum

2

2

2,40,000 per annum

2

2

194-IA

Transfer of certain immovable property other than agriculture land

50,00,000 per annum

1

1

50,00,000 per annum

1

1

194-IB

Rent payable by Individual / HUF (not covered under 194-I) to resident

50,000 per month

5

NA

50,000 per month

5

NA

194J

Professional Fees other than call centres

30,000 per annum

10

10

30,000 per annum

10

10

Payment to Call Centre Operator (w.e.f. 
1-6-2017)

30,000 per annum

2

2

30,000 per annum

2

2

194LA

Compensation on transfer of certain immovable property than Agriculture Land

2,50,000 per annum

10

10

2,50,000 per annum

10

10