| Section | Nature of Payment | Threshold Limit | TDS Rate |
| 192 | Salaries | Applicable Slab Rates | Applicable Slab Rates |
| 192A | Premature withdrawal from EPF | ₹50,000 | 10% |
| 193 | Interest on securities | ₹10,000 | 10% |
| 194 | Dividends | ₹10,000 | 10% |
| 194A | Interest other than interest on securities | Senior Citizens: ₹1,00,000 Others: ₹50,000 | 10% |
| 194B | Winnings from lotteries, crossword puzzles | ₹10,000 per transaction | 30% |
| 194BA | Winnings from online games | No threshold | 30% |
| 194BB | Winnings from horse races | ₹10,000 per transaction | 30% |
| 194C | Payments to contractors | Single: ₹30,000 | Annual: ₹1,00,000 | Individual/HUF: 1% | Others: 2% |
| 194D | Insurance commission | ₹20,000 | 2% |
| 194DA | Payment in respect of life insurance policy | ₹2,50,000 | 5% |
| 194EE | Payments from National Savings Scheme (NSS) | ₹2,500 | 10% |
| 194G | Commission on lottery tickets | ₹20,000 | 2% |
| 194H | Commission or brokerage | ₹20,000 | 2% |
| 194I(a) | Rent for plant & machinery | ₹50,000 per month | 2% |
| 194I(b) | Rent for land, building & furniture | ₹50,000 per month | 10% |
| 194IA | Transfer of immovable property (other than agricultural land) | ₹50,00,000 | 1% |
| 194IB | Rent payment by individuals/HUF not covered under 194I | ₹50,000 per month | 2% |
| 194IC | Payment under Joint Development Agreement | No threshold | 10% |
| 194J(a) | Fees for technical services, call centers, royalty | ₹50,000 | 2% |
| 194J(b) | Fees for professional services | ₹50,000 | 10% |
| 194LA | Compensation on acquisition of immovable property | ₹5,00,000 | 10% |
| 194LBC | Income from investment in securitization trust | No threshold | 10% |
| 194M | Contract work, commission, brokerage by individual/HUF not audited | ₹50,00,000 | 2% |
| 194N | Cash withdrawals | ₹1 crore+ (2%) | ₹20L – ₹1Cr (2% for non-filers) | ₹1Cr+ (5% for non-filers) | – |
| 194O | TDS on e-commerce participants | ₹5,00,000 | 0.1% |
| 194P | TDS for senior citizens (75+ years) | No threshold | Applicable Slab Rates |
| 194Q | TDS on purchase of goods | ₹50,00,000 | 0.1% |
| 194R | Benefits/perquisites in business/profession | ₹20,000 | 10% |
| 194S | Payment for transfer of virtual digital asset | ₹50,000 (specified persons) ₹10,000 (others) | 1% |
