TDS I.T. Act 25 Report country Balance balance Section 392(1): Salary income based on slab rate balance tax_tags -TDS 392(1) SALARY Section 393(1)1(i): Insurance Commission - Person other than Company/Domestic Company balance tax_tags -TDS 393(1)1(i) INSU COMM Section 393(1)1(ii): Commission/brokerage (other than insurance) balance tax_tags -TDS 393(1)1(ii) COMM / BROK Section 393(1)2(i): Rent paid by non-specified person balance tax_tags -TDS 393(1)2(i) RENT Section 393(1)2(ii)(a): Rent of machinery/plant/equipment (specified person) balance tax_tags -TDS 393(1)2(ii)(a) RENT MACH Section 393(1)2(ii)(b): Rent of land/building/furniture/fittings (specified person) balance tax_tags -TDS 393(1)2(ii)(b) RENT LAND Section 393(1)3(i): Consideration for immovable property transfer (higher of consideration or stamp duty value) balance tax_tags -TDS 393(1)3(i) IMM PROP Section 393(1)3(ii): Consideration for property transfer under section 67(14) agreement balance tax_tags -TDS 393(1)3(ii) PROP 67 (14) Section 393(1)3(iii): Compensation/consideration for compulsory acquisition of immovable property balance tax_tags -TDS 393(1)3(iii) COMP ACQ Section 393(1)4(i): Income from Mutual Fund units / specified undertaking / specified company balance tax_tags -TDS 393(1)4(i) MF UNITS Section 393(1)4(ii): Distributed income payable by Business Trust to unitholders (Sch V Sl. 3 & 4) balance tax_tags -TDS 393(1)4(ii) BT DIST Section 393(1)4(iii): Income from Investment Fund units (other than exempt portion) balance tax_tags -TDS 393(1)4(iii) INV FUND Section 393(1)4(iv): Income from investment in Securitisation Trust balance tax_tags -TDS 393(1)4(iv) SEC TRUST Section 393(1)6(i)(a): Contract payments to Individual/HUF contractor (designated person) balance tax_tags -TDS 393(1)6(i)(a) CONT IND Section 393(1)6(i)(b): Contract payments to non-individual/HUF contractor (designated person) balance tax_tags -TDS 393(1)6(i)(b) CONT OTH Section 393(1)6(ii): Contract payments to non-individual/HUF contractor (designated person) balance tax_tags -TDS 393(1)6(ii) IND CONT Section 393(1)6(iii)(a): Technical services (non-professional) / royalty for films / call centre operation balance tax_tags -TDS 393(1)6(iii)(a) TECH Section 393(1)6(iii)(b): Professional services / royalty / Sec 26(2)(h) sum balance tax_tags -TDS 393(1)6(iii)(b) PROF Section 393(1)7: Dividend (including preference shares) declared by domestic company balance tax_tags -TDS 393(1)7 DIV Section 393(1)8(i): Income component of life insurance policy sum (including bonus) balance tax_tags -TDS 393(1)8(i) LIC Section 393(1)8(ii): Purchase of goods exceeding ₹50 lakh (on amount above ₹50L) balance tax_tags -TDS 393(1)8(ii) GOODS Section 393(1)8(iv): Benefit or perquisite (cash/kind) arising from business/profession to resident balance tax_tags -TDS 393(1)8(iv) PERQ Section 393(1)8(v): Gross sale/services amount by e-commerce operator to e-commerce participant balance tax_tags -TDS 393(1)8(v) ECOMM Section 393(1)8(vi): Consideration for transfer of Virtual Digital Asset balance tax_tags -TDS 393(1)8(vi) VDA Section 393(2)1: Income of non-resident sportsman (incl. athlete) or entertainer who is not a citizen of India, or a non-resident sports association/institution balance tax_tags -TDS 393(2)1 SPORT NR Section 393(2)2: Interest payable on money borrowed in foreign currency under loan agreement or LT infrastructure bond (1 Jul 2012 – 1 Jul 2023), approved by Central Govt balance tax_tags -TDS 393(2)2 INT FOREX Section 393(2)3: Interest on money borrowed outside India via rupee denominated bond before 1 Jul 2023, payable to non-resident (not a company) or foreign company balance tax_tags -TDS 393(2)3 INT RUPEE Section 393(2)4(a): Interest on LT bond or rupee denominated bond listed only on recognised stock exchange in IFSC, issued on or after 1 Apr 2020 but before 1 Jul 2023 balance tax_tags -TDS 393(2)4(a) INT IFSC Section 393(2)4(b): Interest on LT bond or rupee denominated bond listed only on recognised stock exchange in IFSC, issued on or after 1 Jul 2023 balance tax_tags -TDS 393(2)4(b) INT IFSC Section 393(2)5: Interest income paid by infrastructure debt fund [Sch VII Table Sl. No. 46] to non-resident (not a company) or foreign company balance tax_tags -TDS 393(2)5 INT INFRA Section 393(2)6(a): Distributed income referred to in section 223 of the nature in Sch V Table Sl.3.B(a) payable to non-resident/foreign company unitholder by Business Trust balance tax_tags -TDS 393(2)6(a) DIST BT Section 393(2)6(b): Distributed income referred to in section 223 of the nature in Sch V Table Sl.3.B(b) payable to non-resident/foreign company unitholder by Business Trust balance tax_tags -TDS 393(2)6(b) DIST BT Section 393(2)7: Distributed income (section 223, Sch V Sl.4) payable to non-resident/foreign company unitholder by Business Trust – actual rate as per DTAA/slab balance tax_tags -TDS 393(2)7 DIST BT4 Section 393(2)8: Income (other than exempt portion under Sch V Sl.2) from units of investment fund u/s 224, payable to non-resident/foreign company unitholder balance tax_tags -TDS 393(2)8 INV FUND Section 393(2)9: Income from investment in securitisation trust u/s 221, payable to non-resident/foreign company investor balance tax_tags -TDS 393(2)9 SEC TRUST Section 393(2)10: Income from Mutual Fund units [Sch VII Sl.20 or 21] or units from specified company, to non-resident/foreign company balance tax_tags -TDS 393(2)10 MF UNITS Section 393(2)11: Income in respect of units referred to in section 208 payable by any person to an offshore fund balance tax_tags -TDS 393(2)11 OFFSHORE Section 393(2)12: Long-term capital gains arising from transfer of units referred to in section 208, payable to offshore fund balance tax_tags -TDS 393(2)12 LTCG OFF Section 393(2)13: Income by way of interest or dividends on bonds or Global Depository Receipts referred to in section 209, payable to non-resident balance tax_tags -TDS 393(2)13 GDR Section 393(2)14: Long-term capital gains arising from transfer of bonds or Global Depository Receipts referred to in section 209, payable to non-resident balance tax_tags -TDS 393(2)14 GDR LTCG Section 393(2)15: Income in respect of securities u/s 210(1) Table Sl.1 payable to Foreign Institutional Investor (FII) balance tax_tags -TDS 393(2)15 FII Section 393(2)16: Income in respect of securities u/s 210(1) Table Sl.1 payable to specified fund referred to in Sch VI Note 1(g) balance tax_tags -TDS 393(2)16 SPEC FUND Section 393(2)17: Any interest (not covered under Sl.2,3,4,5) or any other sum chargeable to tax (not being salary) payable to non-resident (not a company) or foreign company by any person balance tax_tags -TDS 393(2)17 NR INT Section 393(3)1: Winnings from lottery, crossword puzzle, card game, other games, gambling or betting. Threshold: ₹10,000 per single transaction balance tax_tags -TDS 393(3)1 LOTTERY Section 393(3)2: Net winnings from online games at end of tax year and/or at time of withdrawal; computed as per prescribed manner balance tax_tags -TDS 393(3)2 ONLINE GAME Section 393(3)3: Winnings from horse race by a bookmaker or licensed person under law. Threshold: ₹10,000 per single transaction balance tax_tags -TDS 393(3)3 HORSE Section 393(3)4: Commission, remuneration or prize paid to person stocking, distributing, purchasing or selling lottery tickets. Threshold: ₹20,000 balance tax_tags -TDS 393(3)4 LOTTERY COMM Section 393(3)5(a): Sum paid in cash from one or more accounts by banking company / co-operative bank / post office where recipient is a co-operative society. Threshold: ₹3,00,00,000 balance tax_tags -TDS 393(3)5(a) CASH COOP Section 393(3)5(b): Sum paid in cash from one or more accounts by banking company / co-operative bank / post office where recipient is other than co-operative society. Threshold: ₹1,00,00,000 balance tax_tags -TDS 393(3)5(b) CASH OTH Section 393(3)6: Any amount referred to in section 80CCA(2)(a) of the Income-tax Act, 1961 (National Savings Scheme deposit withdrawals). Threshold: ₹2,500 balance tax_tags -TDS 393(3)6 NSS Section 393(3)7: Salary, remuneration, commission, bonus or interest paid to a partner of the firm or credited to partner's account (including capital account). Threshold: ₹20,000 balance tax_tags -TDS 393(3)7 PARTNER