| Section of Income Tax Act, 2025 |
Section of Income Tax Act, 1961 |
Nature of Payment or sum |
| Section 392(1) |
Section 192 |
Salaries |
| Section 392(7) |
Section 192A |
Payment of accumulated balance due to the employee participating in recognised PF |
Section 393(1)
Table Sr.No.1(i) |
Section 194D |
Insurance Commission |
Section 393(1)
Table Sr.No.1(ii) |
Section 194H |
Commission or Brokerage |
Section 393(1)
Table Sr.No.2(i) |
Section 194-I |
Rent |
Section 393(1)
Table Sr.No.2(ii) |
Section 194-IB |
Payment of Rent by certain Individuals or Hindu Undivided Family |
Section 393(1)
Table Sr.No.3(i) |
Section 194-IA |
Payment on transfer of certain immovaable property other than agricultural land |
Section 393(1)
Table Sr.No.3(ii) |
Section 194-IC |
Payment under Specified agreements |
Section 393(1)
Table Sr.No.3(iii) |
Section 194LA |
Payment of compensation on acquisition of certain immovable property |
Section 393(1)
Table Sr.No.4(i) |
Section 194K |
Income in respect of units |
Section 393(1)
Table Sr.No.4(ii) |
Section 194LBA |
Certain income from units of a Business Trust |
Section 393(1)
Table Sr.No.4(iii) |
Section 194LBB |
Income in respect of units of Investment Funds |
Section 393(1)
Table Sr.No.4(iv) |
Section 194LBC |
Income in respect of investment in Securitization Trust |
Section 393(1)
Table Sr.No.5(i) |
Section 193 |
Interest on Securities |
Section 393(1)
Table Sr.No.5(ii) |
Section 194A |
Interest other than Interest on Securities |
Section 393(1)
Table Sr.No.6(i) |
Section 194C |
Payments to Contractors |
Section 393(1)
Table Sr.No.6(ii) |
Section 194J |
Fees for professional or technical services |
Section 393(1)
Table Sr.No.6(iii) |
Section 194M |
Payment of certain sums by certain Individuals or Hindu Undivided Family |
Section 393(1)
Table Sr.No.7 |
Section 194 |
Dividends |
Section 393(1)
Table Sr.No.8(i) |
Section 194DA |
Payment in respect of life insurance policy |
Section 393(1)
Table Sr.No.8(ii) |
Section 194Q |
Deduction of tax at source on payment of certain sum for purchases of goods |
Section 393(1)
Table Sr.No.8(iii) |
Section 194P |
Deduction of tax in case of specified senior citizen |
Section 393(1)
Table Sr.No.8(iv) |
Section 194R |
Deduction of tax on benefit or perquisite in respect of business or profession |
Section 393(1)
Table Sr.No.8(v) |
Section 194-O |
Payment of certain sums by e-commerce operator to e-commerce participant |
Section 393(1)
Table Sr.No.8(vi) |
Section 194S |
Payment on transfer of virtual digital asset |
Section 393(3)
Table Sr.No.1 |
Section 194B |
Winnings from lottery or crossword puzzles etc. |
Section 393(3)
Table Sr.No.2 |
Section 194BA |
Winnings from online games |
Section 393(3)
Table Sr.No.3 |
Section 194BB |
Winnings from horse race |
Section 393(3)
Table Sr.No.4 |
Section 194G |
Commission etc. on sale of lottery tickets |
Section 393(3)
Table Sr.No.5 |
Section 194N |
Payment of certain amounts in cash |
Section 393(3)
Table Sr.No.6 |
Section 194EE |
Payments in respect of deposits under National Savings Scheme, etc. |
Section 393(3)
Table Sr.No.7 |
Section 194T |
Payments to partners of firms |