| Nature of Payment | Discripttion | Old Limit | New Limit | Individuals and HUF | Company / Firm / others | No Pan |
| 192 | Salaries | Slab Rate | Slab Rate | Slab Rates | Slab Rates | 30 |
| 192 A | Premature withdrawal Provident Fund ( New Limit wef 01 June 2016) | 30000 | 50000 | NA | 10 | 20 |
| 193 | Interest on securities | - | - | 10 | 10 | 20 |
| 194 | Dividend other than the dividend as referred to in Section 115-O | 2500 | 2500 | 10 | 10 | 20 |
| 194 A | Interest other than interest on securities - Others | 5000 | 5000 | 10 | 10 | 20 |
| 194 A | Banks(Time deposits) | 10000 | 10000 | 10 | 10 | 20 |
| 194 A | Banks (Recurring deposit) | 10000 | 10000 | 10 | 10 | 20 |
| 194 A | Deposit in Co-op Banks | 10000 | 10000 | 10 | 10 | 20 |
| 194 B | Winning from Lotteries | 10000 | 10000 | 30 | 30 | 30 |
| 194 BB | Winnings from Horse Race ( New Limit wef 01 June 2016) | 5000 | 10000 | 30 | 30 | 30 |
| 194 C | Payment to Contractor - Single Transaction | 30000 | 30000 | 1 | 2 | 20 |
| 194 C | Payment to Contractor - Aggregate of FY ( New Limit 01 June 2016) | 75000 | 100000 | 1 | 2 | 20 |
| 194 C | Contract - Transporter not covered under 44AE (wef 01 June 2015) | 30000-75000 | 30000-75000 | 1 | 2 | 20 |
| 194 C | Contract - Transporter covered under 44AE & submit declaration on prescribed form with PAN (wef 01 June 2015) | - | - | - | - | 20 |
| 194 D | Insurance Commission | 20000 | 20000 | 10 | 10 | 20 |
| 194 DA | Payment in respect of life insurance policy (New Percentage w.e.f. 01 June 2016) | 100000 | 100000 | 1 ( N ) | 1 ( N ) | 20 |
| 2 ( O ) | 2 ( O ) | |||||
| 194 E | Payment to Non-Resident Sportsmen or Sports Association | - | - | 20 | 20 | 20 |
| 194 EE | Payments out of deposits under NSS (New Percentage w.e.f. 01 June 2016) | 2500 | 2500 | 10 ( N ) | 10 ( N ) | 20 |
| 20 ( O ) | 20 ( O ) | |||||
| 194 F | Repurchase Units by MFs | - | - | 20 | 20 | 20 |
| 194 G | Commission – Lottery (New Percentage and Limit w.e.f. 01 June 2016) | 5000 | 15000 | 5 ( N ) | 5 ( N ) | 20 |
| 10 ( O ) | 10 ( O ) | |||||
| 194 H | Commission / Brokerage (New Percentage / Limit w.e.f. 01 June 2016) | 5000 | 5000 | 5 ( N ) | 5 ( N ) | 20 |
| 10 ( O ) | 10 ( O ) | |||||
| 194 I | Rent - Land and Building - furniture - fittings | 180000 | 180000 | 10 | 10 | 20 |
| 194 I | Rent - Plant / Machinery / equipment | 180000 | 180000 | 2 | 2 | 20 |
| 194 IA | Transfer of certain immovable property other than agriculture land | 5000000 | 5000000 | 1 | 1 | 20 |
| 194 J | Professional Fees | 30000 | 30000 | 10 | 10 | 20 |
| 194 LA | Immovable Property (New Percentage and Limit w.e.f. 01 June 2016) | 200000 | 250000 | 10 | 10 | 20 |
| 194 LB | Income by way of interest from infrastructure debt fund (non-resident) | - | - | 5 | 5 | 20 |
| 194 LBB | Income in respect of investment in Securitisation trust | - | - | 25 | 30 | 20 |
| 194 LC | Income by way of interest by an Indian specified company to a non-resident / foreign company on foreign currency approved loan / long-term infrastructure bonds from outside India | - | - | 5 | 5 | 20 |
| 194 LD | Interest on certain bonds and govt. Securities | - | - | 5 | 5 | 20 |
| 196 B | Income from units | - | - | 10 | 10 | 20 |
| 196 C | Income from foreign currency bonds or GDR (including long-term capital gains on transfer of such bonds) (not being dividend) | - | - | 10 | 10 | 20 |
| 196 D | Income of FIIs from securities | - | - | 20 | 20 |
20 |
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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