| 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
|