-Section 192 Salary – TDS as per income slab.
Section 194A Interest (other than securities) – 10%.
Section 194 Contractors/Subcontractors – 1% (individual/HUF) / 2% (others).
Section 194J Professional Fees – 10%.
Section 194H Commission/Brokerage – 5%.
Section 194I Rent (Land, Building, etc.) – 2% (plant/machinery) / 10% (others).
Section 194B Winning (Lottery, etc.) – 30%.
Section 195 Non-resident Payments (Interest, Royalties) – 20%.
