SECTION   NATURE                                                                  TAX SLAB      14/05/2020 to          01/04/20 to

                                                                                                                                                          31/03/2020              13/05/20  &

                                                                                                                                                                                                     FY 21 - 22 >> Onwards

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 192 SALARY           AS PER SLAB 7.5 % 10 %

193 INTEREST ON SECURITIES 10,000 7.5 % 10 %

194 DIVIDEND   5,000 7.5 % 10 %

194 A INTEREST ( SENIOR 50,000 ) 40,000 7.5 % 10 %

194 C PAYMENT TO CONTRACTOR to Indl. / HUF 0.75%     1 %

PAYMENT OTHER THAN Indl. / HUF     2 %

194 D INSURANCE COMMISION / INDL. 15,000 3.75 %   5 %

194 D INSURANCE COMMISION / COMPANY 10 %

194 E PAYMENT TO NON RESIDENT 20 %

194 H COMMISSION /  BROKERAGE 15,000 3.75 %   5 %

194 I RENT PLANT / MACHINERY 240,000 1.50 %   2 %

194 IB RENT INDL. NOT LIABLE FOR TAX 50,000 P.M. 3.75 %   5 %

194 IA TRANSFER  /  SALE OF IMMOVABLE

      PROPERTY   50,00,000       1 %

194 IC JOINT DEVELOPOMENT AGREEMENT 7.5 % 10 %

194 J FEES FOR TECHNICAL SERVICES             30,000    1.5 %   2 %

     FEES FOR PROFESSIONAL 30,000             7.5 %             10 %

194 M COMMISSION , BROKERAGE, CONSULTANCY BY INDIVIDUAL WHO

ARE NOT LIABLE TO  DEDUCT TDS 50,00,000 3.75 % 5 %

194 N CASH WITHDRAWL FROM BANK 100,00,000   2 % 

FROM 1st OCTOBER 2024 - FOLLOWING RATES CHANGE :

194 M COMMISSION , BROKERAGE, CONSULTANCY BY INDIVIDUAL WHO

ARE NOT LIABLE TO  DEDUCT TDS 50,00,000 3.75 % 2%

194 IB RENT INDL. NOT LIABLE FOR TAX 50,000 P.M. 3.75 %     2 %