| S No | Nature of Payment | Person Responsible for deduction of tax at source | TDS necessary when payment is made to |
| 1. | Salary and all positive incomes under any head on income but not including loss under the head income under the House property (Sec 192) | All Governments, Companies, Co operartive societies, Local authorities, University, Institutions, Associations or Body , Trustees of a recognized Provident Fund or Superannuation Fund | Any individual having taxable salary during the previous year from any number of employers |
| 2. | Interest on Securities (Sec 193) | Any person | Any person |
| 3. | Dividend from Domestic Companies or companies which have made prescribed arrangement for declaration/payment of dividend within India (Excluded from TDS w.e.f. 1.6.97 by Finance Act, 97) (Sec 194) | Principal Officer of a Domestic Company. | A resident shareholder when total dividend paid exceeds Rs 2,500/- |
| 4. | Interest other than interest on securities (Sec 194A) | Any person other than individual or HUF | A resident |
| 5. | Winnings from Lottery or crossword puzzles (Sec 194B) | Any person | Any person |
| 6. | Winnings from horse races (Sec 194BB) | Book maker or person holding a licence for horse racing, wagering or betting in any race course | Any person |
| 7. | i. Payment to Contractors in pursuance of any work of contract including supply of labour contract (Sec 194C) | Central, State Government, local authority; Central, State or provincial Corporation; Company ; Co-operative Society; trust; University; a constituted authority engaged in housing and planning & development of Cities,Towns and Villages; and firm (firm included w.e.f. 1.7.95 vide Finance Act, 1995) | Any resident person |
| ii. Payment to sub-contractors (Sec 194C) | Any Contractor other than individual or HUF | Any resident person |
| 8. | Insurance Commission covering all payments for procuring Insurance business(Sec 194D) | Any person responsible for payment | A resident |
| 9. | Payment to non-resident sportsman (including athlete) or sports association or institution. In case of non-resident sportsman, it includes payments in respect of advertisements as well as articles on any game or sports in India in newspapers, magazines etc. (194E) | Any person responsible for payment | Any non-resident sportsman who is not a citizen of India and any non-resident sports association or institution |
| 10. | Payments in respect of deposits under NSS (194EE) | Person responsible for making payment in respect of amount referred to in Section 80CCA (2)(a). | Any person except when the payment is made to the heirs. |
| 11. | Payment on account of repurchase of Units by Mutual Fund or UTI (194F) | Person responsible for making payment in respect of amount referred to in Section 80CCB (2). | Any person |
| 12. | Commission to Stockists, distributors, buyers and sellers of Lottery tickets including remuneration or prize on such tickets (sec 194G) | Person responsible for making payment to such agent | Any person |
| 13. | Commission brokerage (sec 194H) | Not applicable w.e.f. 1.6.92 | - |
| 14. | Payment of rent (sec 194I) | Any person responsible for making payment excluding individual & HUF. | Any person |
| 15. | Fees for professional & technical services; professional services include legal, medical, engineering, architectural, accountancy, technical consultancy, interior decoration, advertising & any profession notified under Section 44AA ; Technical fees mean any consideration for rendering any managerial , technical or Consultancy service including provision of services of technical or other personnel(sec 194J) | Any person responsible for making payment except an individual & HUF. | A resident. |
