Sections
Section options are loaded from the JSON configuration file.
| Section | Category | Nature of Payment | Code | TDS Rate (%) |
|---|---|---|---|---|
| 392(7) | TDS on PF Withdrawal | PF Withdrawal | 1004 | 10.0 |
| 393(1) Sl.1(i) | Commission | Insurance Commission - Individual | 1005 | 2.0 |
| 393(1) Sl.1(i) | Commission | Insurance Commission - Others (Company) | 1005 | 10.0 |
| 393(1) Sl.1(ii) | Commission | Commission/Brokerage - Other | 1006 | 2.0 |
| 393(1) Sl.2(i) | Rent | Rent by Individual/HUF | 1007 | 2.0 |
| 393(1) Sl.2(ii).D(a) | Rent | Rent - Plant & Machinery | 1008 | 2.0 |
| 393(1) Sl.2(ii).D(b) | Rent | Rent - Building | 1009 | 10.0 |
| 393(1) Sl.3(i) | Immovable Property | Transfer of Immovable Property | 1010 | 1.0 |
| 393(1) Sl.3(ii) | Immovable Property | Joint Development Agreement | 1011 | 10.0 |
| 393(1) Sl.3(iii) | Immovable Property | Compensation on Land Acquisition | 1012 | 10.0 |
| 393(1) Sl.4(i) | Mutual Fund | Specified Mutual Fund Income | 1013 | 10.0 |
| 393(1) Sl.4(ii) | Business Trust | Business Trust - Interest | 1014 | 10.0 |
| 393(1) Sl.4(ii) | Business Trust | Business Trust - Dividend | 1015 | 10.0 |
| 393(1) Sl.4(ii) | Business Trust | Business Trust (REIT) - Rent | 1016 | 10.0 |
| 393(1) Sl.4(iii) | Capital Market Income | Investment Fund Income (Resident) | 1017 | 10.0 |
| 393(1) Sl.4(iv) | Capital Market Income | Securitisation Trust Income | 1018 | 10.0 |
| 393(1) Sl.5(i) | Interest Income | Interest on Securities | 1019 | 10.0 |
| 393(1) Sl.5(ii).D(a) | Interest Income | Bank/Post Office Interest - Senior Citizen | 1020 | 10.0 |
| 393(1) Sl.5(ii).D(b) | Interest Income | Bank/Post Office Interest - Other | 1021 | 10.0 |
| 393(1) Sl.5(iii) | Interest Income | Interest - Other than Banks | 1022 | 10.0 |
| 393(1) Sl.6(i).D(a) | Contract, Professional & Technical | Contract Payment - Individual/HUF | 1023 | 1.0 |
| 393(1) Sl.6(i).D(b) | Contract, Professional & Technical | Contract Payment - Other than Individual/HUF | 1024 | 2.0 |
| 393(1) Sl.6(ii) | Contract, Professional & Technical | Contract/Professional/Commission - Not Elsewhere Classified | 1025 | 2.0 |
| 393(1) Sl.6(iii).D(a) | Contract, Professional & Technical | Technical Services/Royalty (Films)/Call Centre | 1026 | 2.0 |
| 393(1) Sl.6(iii).D(b) | Contract, Professional & Technical | Professional Fees | 1027 | 10.0 |
| 393(1) Sl.6(iii).D(b) | Contract, Professional & Technical | Director's Remuneration | 1028 | 10.0 |
| 393(1) Sl.7 | Dividend | Dividend | 1029 | 10.0 |
| 393(1) Sl.8(i) | Others | Life Insurance Maturity Payment | 1030 | 2.0 |
| 393(1) Sl.8(ii) | Others | Purchase of Goods | 1031 | 0.1 |
| 393(1) Sl.8(iii) | Others | Payment to Specified Senior Citizen | 1032 | 0.0 |
| 393(1) Sl.8(iv) | Others | Business/Professional Perquisite - Cash | 1033 | 10.0 |
| 393(1) Sl.8(iv) Note 6 | Others | Business/Professional Perquisite - Kind | 1034 | 10.0 |
| 393(1) Sl.8(v) | Others | TDS by E-Commerce Operator | 1035 | 0.1 |
| 393(1) Sl.8(vi) | Others | VDA Transfer - Individual/HUF (Cash/Kind) | 1036 | 1.0 |
| 393(1) Sl.8(vi) | Others | VDA Transfer - Other than Individual/HUF (Cash) | 1037 | 1.0 |
| 393(1) Sl.8(vi) Note 6 | Others | VDA Transfer - Kind | 1038 | 1.0 |
| 393(2) Sl.1 | NRI Payments | NRI Sportsperson/Sports Association | 1039 | 20.0 |
| 393(2) Sl.2 | NRI Payments | Interest on Foreign Currency Borrowing | 1040 | 5.0 |
| 393(2) Sl.3 | NRI Payments | Interest on Rupee Denominated Bond | 1041 | 5.0 |
| 393(2) Sl.4.E(a) | NRI Payments | Interest - IFSC Bond (listed before 1 Jul 2023) | 1042 | 4.0 |
| 393(2) Sl.4.E(b) | NRI Payments | Interest - IFSC Bond (listed on/after 1 Jul 2023) | 1043 | 9.0 |
| 393(2) Sl.5 | NRI Payments | Interest by Infra Debt Fund | 1044 | 5.0 |
| 393(2) Sl.6.E(a) | NRI Payments | Distributed Income - Sch V Sl.3.B(a) | 1045 | 5.0 |
| 393(2) Sl.6.E(b) | NRI Payments | Distributed Income - Sch V Sl.3.B(b) | 1046 | 10.0 |
| 393(2) Sl.7 | NRI Payments | Distributed Income - Sch V Sl.4 (Non-Resident Company) | 1047 | 35.0 |
| 393(2) Sl.7 | NRI Payments | Distributed Income - Sch V Sl.4 (Non-Resident, Other) | 1047 | 30.0 |
| 393(2) Sl.8 | NRI Payments | Investment Fund Income (Non-Resident Company) | 1048 | 35.0 |
| 393(2) Sl.8 | NRI Payments | Investment Fund Income (Non-Resident, Other) | 1048 | 30.0 |
| 393(2) Sl.9 | NRI Payments | Securitisation Trust Income (Non-Resident Company) | 1049 | 35.0 |
| 393(2) Sl.9 | NRI Payments | Securitisation Trust Income (Non-Resident, Other) | 1049 | 30.0 |
| 393(2) Sl.10 | NRI Payments | Units of MF / Specified Company (NRI) | 1050 | 20.0 |
| 393(2) Sl.11 | NRI Payments | Units under Sec 208 (NRI) | 1051 | 10.0 |
| 393(2) Sl.12 | NRI Payments | LTCG on Transfer of Units - Sec 208 (NRI) | 1052 | 12.5 |
| 393(2) Sl.13 | NRI Payments | Interest/Dividend on Bonds/GDR - Sec 209 (NRI) | 1053 | 10.0 |
| 393(2) Sl.14 | NRI Payments | LTCG on Bonds/GDR - Sec 209 (NRI) | 1054 | 12.5 |
| 393(2) Sl.15 | NRI Payments | Securities - Sec 210(1) Sl.1 (NRI) | 1055 | 20.0 |
| 393(2) Sl.16 | NRI Payments | Securities - Sec 210(1) Sl.1, Other (NRI) | 1056 | 10.0 |
| 393(2) Sl.17 | NRI Payments | Other Interest/Sum - Sec 195 (NRI) | 1057 | 0.0 |
| 393(3) Sl.1 | Winnings & Special Payments | Lottery/Card Game/Gambling Winnings - Cash | 1058 | 30.0 |
| 393(3) Sl.1 Note 2 | Winnings & Special Payments | Lottery/Card Game/Gambling Winnings - Kind | 1059 | 30.0 |
| 393(3) Sl.2 | Winnings & Special Payments | Online Gaming Winnings - Cash | 1060 | 30.0 |
| 393(3) Sl.2 Note 2 | Winnings & Special Payments | Online Gaming Winnings - Kind | 1061 | 30.0 |
| 393(3) Sl.3 | Winnings & Special Payments | Horse Race Winnings | 1062 | 30.0 |
| 393(3) Sl.4 | Winnings & Special Payments | Commission on Lottery Ticket Sales | 1063 | 2.0 |
| 393(3) Sl.5.D(a) | Winnings & Special Payments | Cash Withdrawal - Co-operative Society Payee | 1064 | 2.0 |
| 393(3) Sl.5.D(b) | Winnings & Special Payments | Cash Withdrawal - Other Payee | 1065 | 2.0 |
| 393(3) Sl.6 | Winnings & Special Payments | NSS Withdrawal | 1066 | 10.0 |
| 393(3) Sl.7 | Winnings & Special Payments | Payment to Partner (Salary/Remuneration/Interest) | 1067 | 10.0 |