| Section | Nature of Transaction | Threshold Limit | TDS Rate (%) |
| 192 | Salary | Basic exemption (employee) | As per slab rates |
| 192A | Premature withdrawal from EPF | ₹50,000 | 10 |
| 193 | Interest on Securities | ₹10,000 | 10 |
| 194 | Dividend | ₹10,000 | 10 |
| 194A | Interest on bank/post office deposit (other than senior citizen) | ₹50,000 | 10 |
| 194A | Interest on bank/post office deposit (senior citizen) | ₹1,00,000 | 10 |
| 194A | Interest (others) | ₹10,000 | 10 |
| 194K | Dividend by mutual funds | ₹10,000 | 10 |
| 194 | Lottery, game shows, gambling winnings | ₹10,000 | 30 |
| 194BA | Online gaming winnings | – | 30 |
| 194BB | Winnings from horse races | ₹10,000 (aggregate in FY) | 30 |
| 194C | Contractors/sub-contractors (individual/HUF) | ₹30,000 (single)/₹1 lakh (FY) | 1 |
| 194C | Contractors/sub-contractors (others) | ₹30,000 (single)/₹1 lakh (FY) | 2 |
| 194D | Insurance commission | ₹20,000 | 2 (Indv./HUF), 10(others) |
| 194DA | Life insurance policy payment | ₹1,00,000 | 2 |
| 194EE | National Savings Scheme (NSS) payment | ₹2,500 | 10 |
| 194G | Lottery commission | ₹20,000 | 2 |
| 194H | Commission/brokerage | ₹20,000 | 2 |
| 194J(a) | Technical/call centre/cinema royalty services, etc. | ₹50,000 | 2 |
| 194J(b) | Other professional services | ₹50,000 | 10 |
| 194I(a) | Rent for plant & machinery | ₹50,000 | 2 |
| 194I(b) | Rent for land/building/furniture | ₹50,000 | 10 |
| 194IA | Sale of immovable property (other than agri. land) | ₹50 lakh | 1 |
| 194IB | Rent payment by individual/HUF (not 194I) | ₹50,000 per month | 2 |
| 194IC | Joint Development Agreement payment | – | 10 |
| 194LA | Compensation on transfer of immovable property (not agri. land) | ₹5 lakh | 10 |
| 194LB | Infra debt fund (interest to non-resident) | – | 5 |
| 194LBA | Certain business trust incomes | – | 10 |
| 194LBB | Income in respect of investment fund | – | 10 (residents), 30/40 (non-residents) |
| 194LBC | Securitization trust income | – | 10 (residents), 40 (non-residents) |
| 194M | Payments by Individual/HUF for contracts/brokerage/prof. fees | ₹50 lakh | 2 |
| 194N | Cash withdrawal (from bank/co-op.) | ₹1 crore (₹3 cr, co-op.) | 2 (above 1 cr.), 5 (above 1 cr. for non-filers) |
| 194O | E-commerce participants | ₹5 lakh | 0.1 |
| 194P | Senior Citizen (75+ yrs) having salary & interest (ITR not required) | – | Slab |
| 194Q | Purchase of goods | ₹50 lakh | 0.1 |
| 194R | Business/profession perquisites | ₹20,000 | 10 |
| 194S | Virtual digital asset transfer – non-specified/specified person | ₹10,000/₹50,000 | 1 |
| 194T | Firm to partner payments | ₹20,000 | 10 |
Special/Additional TDS and Key Notes
- If PAN is not available: Flat 20% TDS if applicable rate is lower.
- No threshold for foreign companies: TDS on all payments to foreign companies unless specifically exempted.
- Non-resident special rates: E.g., Section 194E (non-resident sportsman/association/entertainer): 20%; Section 195 covers various overseas payments.
- Winnings (194B/194BB): 30% for any winnings over threshold in a transaction.