Nature of Payment:
Premature EPF Withdrawal (Sec 192A / 392(7))
Interest - Banks / PO / Co-op (Sec 194A / 393(1))
Interest on Securities (Sec 193 / 393(1))
Dividend (Sec 194 / 393(1))
Interest - Other (non-bank) (Sec 194A / 393(1))
Mutual Fund Units Income (Sec 194K / 393(1))
Lottery / Crossword / Gambling (Sec 194B / 393(3))
Online Gaming Winnings (Sec 194BA / 393(3))
Horse Racing Winnings (Sec 194BB / 393(3))
Contractor - Ind / HUF (Sec 194C / 393(1))
Contractor - Others (Co / Firm) (Sec 194C / 393(1))
Insurance Commission (Sec 194D / 393(1))
Life Insurance Payment (Sec 194DA / 393(1))
Lottery Commission (Sec 194G / 393(3))
Brokerage / Commission (Sec 194H / 393(1))
Rent - Plant & Machinery (Sec 194I(a) / 393(1))
Rent - Land / Building / Furniture (Sec 194I(b) / 393(1))
Rent - Land / Building / Furniture (by Ind / HUF non-audit) (Sec 194IB / 393(1))
Immovable Property Purchase (Sec 194IA / 393(1))
Joint Development Agreement (Sec 194IC / 393(1))
Land Acquisition Compensation (Sec 194LA / 393(1))
Professional Fees / Royalty (Sec 194J / 393(1))
Technical / Royalty (Cinematographic films / Call Centre) (Sec 194J / 393(1))
Director Remuneration (Sec 194J / 393(1))
Cash Withdrawal > Rs.1/3 Cr (Sec 194N / 393(3))
E-Commerce Participant (Sec 194O / 393(1))
Purchase of Goods (Sec 194Q / 393(1))
Benefit / Perquisite (Business) (Sec 194R / 393(1))
Virtual Digital Asset (VDA) (Sec 194S / 393(1))
Payment to Partner (Sec 194T / 393(3))
Payment by Ind / HUF (non-audit) (Sec 194M / 393(1))
Deposits under National Savings Scheme, 1987 (Sec 194EE / 393(3))
Alcoholic Liquor for Human Consumption
Tendu Leaves
Timber - Forest Lease
Timber - Other Mode
Other Forest Produce (not timber/tendu)
Scrap
Minerals - Coal, Lignite, Iron Ore
Parking Lot
Toll Plaza
Mining & Quarrying
Motor Vehicle (> ?10 Lakh)
Luxury Goods (> ?10 Lakh)
LRS - Education (Loan from Financial Institution)
LRS - Education / Medical (Self-funded)
LRS - Other Purposes
Overseas Tour Package
Sale of Goods (> ?50 Lakh) - REMOVED w.e.f. 01-Apr-2025
Salary TDS Note: TDS under Sec 192 / 392 is computed at progressive slab average rates based on total estimated yearly income rather than standard flat percentages.
Section Repealed:
Payment Amount Component ?:
Deductee Legal Profile Status:
Resident - PAN Available
Resident - No PAN / Non-Valid
Non-Resident Individual
Foreign Company
Deductee Age Verification:
Gross Transaction Volume Outlay: ?0
Effective Prescribed Process Rate: 0%
Base Withholding TDS Tax Component: ?0
Applicable Bracket Surcharge Allocation: ?0
Health & Education Cess Assessment (4%): ?0
Aggregate Fiscal Withheld Obligation:
?0
Print Calculation Statement