ACT 1961 TDS Report country Balance balance Section 192: Payment of salary balance tax_tags -192 Section 192A: Payment of accumulated balance of provident fund which is taxable in the hands of an employee balance tax_tags -192A Section 193: Interest on securities balance tax_tags -193 Section 194: Income by way of dividend balance tax_tags -194 Section 194A: Income by way of interest other than "Interest on securities" balance tax_tags -194A Section 194B: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort balance tax_tags -194B Section 194BB: Income by way of winnings from horse races balance tax_tags -194BB Section 194C: Payment to contractor/sub-contractor balance tax_tags -194C Section 194D: Insurance commission balance tax_tags -194D Section 194DA: Payment in respect of life insurance policy balance tax_tags -194DA Section 194E: Payment to non-resident sportsmen/sports association balance tax_tags -194E Section 194EE: Payment in respect of deposit under National Savings scheme balance tax_tags -194EE Section 194F: Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India balance tax_tags -194F Section 194G: Commission, etc., on sale of lottery tickets balance tax_tags -194G Section 194H: Commission or brokerage balance tax_tags -194H Section 194-I: Rent balance tax_tags -194I Section 194-IA: Payment on transfer of certain immovable property other than agricultural land balance tax_tags -194IA Section 194-IB: Payment of rent by individual or HUF not liable to tax audit balance tax_tags -194IB Section 194-IC: Payment of monetary consideration under Joint Development Agreements balance tax_tags -194IC Section 194J: Fees for professional or technical services balance tax_tags -194J Section 194K: Income in respect of units payable to resident person balance tax_tags -194K Section 194LA: Payment of compensation on acquisition of certain immovable property balance tax_tags -194LA Section 194LBA(1): Business trust shall deduct tax while distributing, any interest received or receivable by it from a SPV or any income received from renting or leasing or letting out any real estate asset owned directly by it, to its unit holders. balance tax_tags -194LBA(1) Section 194LB: Payment of interest on infrastructure debt fund balance tax_tags -194LB Section 194LBB: Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)] balance tax_tags -194LBB Section 194LBC: Income in respect of investment made in a securitisation trust (specified in Explanation of section115TCA) balance tax_tags -194LBC Section 194M: Payment of commission (not being insurance commission), brokerage, contractual fee, professional fee to a resident person by an Individual or a HUF who are not liable to deduct TDS under section 194C, 194H, or 194J. balance tax_tags -194M Section 194N: Cash withdrawal during the previous year from one or more account maintained by a person with a banking company, co-operative society engaged in business of banking or a post office balance tax_tags -194N Section 194-O: Payment or credit of amount by the e-commerce operator to e-commerce participant balance tax_tags -194O Section 194Q: Purchase of goods balance tax_tags -194Q Section 195: Payment of any other sum to a Non -resident balance tax_tags -195