Form 26Q:
| Section | Nature of Payment | Status | Tax (%) |
| 193 | Interest on Debentures & Securities | 10 | |
| 194 | Deemed Dividend | 10 | |
| 194A | Other Interest > Aggregate sum exceeding Rs. 10,000 for Banking Co's , etc.per person during the financial year. > Aggregate sum exceeding Rs. 5,000 per person during the financial year | 10 | |
| 194B | Lottery/Crossword Puzzle > Rs.5,000 | 30 | |
| 194BB | Winnings from Horse Race > Rs. 2,500 | 30 | |
| 194C | Contracts to Transporter, who has provided a valid PAN | 0* | |
| Contracts to Individuals/HUF | 1 | ||
| Contracts to others | 2 | ||
| 194D | Insurance Commission > Rs.5,000 | 10 | |
| 194EE | Withdrawal from NSS > Rs.2,500 | 20 | |
| 194F | Repurchase of Units by MF/UTI | 20 | |
| 194G | Commission on Sale of Lottery Tickets > Rs.1,000 | 10 | |
| 194H | Commission or Brokerage > Rs.2,500 | 10 | |
| 194I | Rent > Rs.1,20,000 p. a. Rent of Plant & Machinery | 2 | |
| Rent of Land, Building, Furniture, etc | 10 | ||
| 194J | Professional or Technical Fess > Rs.20,000 | 10 | |
| 194LA | Compensation on Compulsory Acquisition of immovable property >Rs.1,00,000 during the financial year | 10 | |
| Surcharge | 0 | ||
| Education Cess | 0 | ||
| * If there is no PAN details, then @ 1% or @2%. From 1st April 2010 it is 20%. | |||
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