TDS I.T. Act 25 Report country Balance balance Section 392(1): Salary income based on slab rate balance tax_tags -392(1) Section 393(1) SI.1(i): Insurance Commission - Person other than Company/Domestic Company balance tax_tags -393(1) SI.1(i) Section 393(1) SI.1(ii): Commission/brokerage (other than insurance) balance tax_tags -393(1) SI.1(ii) Section 393(1) SI.2(i): Rent paid by non-specified person balance tax_tags -393(1) SI.2(i) Section 393(1) SI.2(ii) D(a): Rent of machinery/plant/equipment (specified person) balance tax_tags -393(1) SI.2(ii) D(a) Section 393(1) SI.2(ii) D(b): Rent of land/building/furniture/fittings (specified person) balance tax_tags -393(1) SI.2(ii) D(b) Section 393(1) SI.3(i): Consideration for immovable property transfer (higher of consideration or stamp duty value) balance tax_tags -393(1) SI.3(i) Section 393(1) SI.3(ii): Consideration for property transfer under section 67(14) agreement balance tax_tags -393(1) SI.3(ii) Section 393(1) SI.3(iii): Compensation/consideration for compulsory acquisition of immovable property balance tax_tags -393(1) SI.3(iii) Section 393(1) SI.4(i): Income from Mutual Fund units / specified undertaking / specified company balance tax_tags -393(1) SI.4(i) Section 393(1) SI.4(ii): Distributed income payable by Business Trust to unitholders (Sch V SI. 3 & 4) balance tax_tags -393(1) SI.4(ii) Section 393(1) SI.4(iii): Income from Investment Fund units (other than exempt portion) balance tax_tags -393(1) SI.4(iii) Section 393(1) SI.4(iv): Income from investment in Securitisation Trust balance tax_tags -393(1) SI.4(iv) Section 393(1) SI.5(i): Income by Way of Interest on Securities balance tax_tags -393(1) SI.5(i) Section 393(1) SI.5(ii) D(a): Income by Way of Interest other than Interest on securities (senior citizen) balance tax_tags -393(1) SI.5(ii) D(a) Section 393(1) SI.5(ii) D(b): Income by Way of Interest other than Interest on securities (other than senior citizen) balance tax_tags -393(1) SI.5(ii) D(b) Section 393(1) SI.5(iii): Income being Interest other than Interest on securities balance tax_tags -393(1) SI.5(iii) Section 393(1) SI.6(i) D(a): Contract payments to Individual/HUF contractor (designated person) balance tax_tags -393(1) SI.6(i) D(a) Section 393(1) SI.6(i) D(b): Contract payments to non-individual/HUF contractor (designated person) balance tax_tags -393(1) SI.6(i) D(b) Section 393(1) SI.6(ii): Contract/Professional Services/Commission by Individual/HUF balance tax_tags -393(1) SI.6(ii) Section 393(1) SI.6(iii) D(a): Technical services (non-professional) / royalty for films / call centre operation balance tax_tags -393(1) SI.6(iii) D(a) Section 393(1) SI.6(iii) D(b): Professional services / royalty / Sec 26(2)(h) sum balance tax_tags -393(1) SI.6(iii) D(b) Section 393(1) SI.7: Dividend (including preference shares) declared by domestic company balance tax_tags -393(1) SI.7 Section 393(1) SI.8(i): Income component of life insurance policy sum (including bonus) balance tax_tags -393(1) SI.8(i) Section 393(1) SI.8(ii): Purchase of goods exceeding ₹50 lakh balance tax_tags -393(1) SI.8(ii) Section 393(1) SI.8(iii): Total Income of a Specified Senior Citizen balance tax_tags -393(1) SI.8(iii) Section 393(1) SI.8(iv): Benefit or perquisite (cash/kind) arising from business/profession to resident balance tax_tags -393(1) SI.8(iv) Section 393(1) SI.8(v): Gross sale/services amount by e-commerce operator to e-commerce participant balance tax_tags -393(1) SI.8(v) Section 393(1) SI.8(vi): Consideration for transfer of Virtual Digital Asset balance tax_tags -393(1) SI.8(vi) Section 393(2) SI.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 -393(2) SI.1 Section 393(2) SI.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 -393(2) SI.2 Section 393(2) SI.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 -393(2) SI.3 Section 393(2) SI.4 E(a): Interest on LT bond or rupee denominated bond listed only on recognised stock exchange in IFSC (Pre 1 Jul 2023) balance tax_tags -393(2) SI.4 E(a) Section 393(2) SI.4 E(b): Interest on LT bond or rupee denominated bond listed only on recognised stock exchange in IFSC (Post 1 Jul 2023) balance tax_tags -393(2) SI.4 E(b) Section 393(2) SI.5: Interest income paid by infrastructure debt fund [Sch VII Table SI. No. 46] to non-resident (not a company) or foreign company balance tax_tags -393(2) SI.5 Section 393(2) SI.6 E(a): Distributed income referred to in section 223 of the nature in Sch V Table SI.3.B(a) payable to non-resident/foreign company unitholder by Business Trust balance tax_tags -393(2) SI.6 E(a) Section 393(2) SI.6 E(b): Distributed income referred to in section 223 of the nature in Sch V Table SI.3.B(b) payable to non-resident/foreign company unitholder by Business Trust balance tax_tags -393(2) SI.6 E(b) Section 393(2) SI.7: Distributed income (section 223, Sch V SI.4) payable to non-resident/foreign company unitholder by Business Trust – actual rate as per DTAA/slab balance tax_tags -393(2) SI.7 Section 393(2) SI.8: Income (other than exempt portion under Sch V SI.2) from units of investment fund u/s 224, payable to non-resident/foreign company unitholder balance tax_tags -393(2) SI.8 Section 393(2) SI.9: Income from investment in securitisation trust u/s 221, payable to non-resident/foreign company investor balance tax_tags -393(2) SI.9 Section 393(2) SI.10: Income from Mutual Fund units [Sch VII SI.20 or 21] or units from specified company, to non-resident/foreign company balance tax_tags -393(2) SI.10 Section 393(2) SI.11: Income in respect of units referred to in section 208 payable by any person to an offshore fund balance tax_tags -393(2) SI.11 Section 393(2) SI.12: Long-term capital gains arising from transfer of units referred to in section 208, payable to offshore fund balance tax_tags -393(2) SI.12 Section 393(2) SI.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 -393(2) SI.13 Section 393(2) SI.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 -393(2) SI.14 Section 393(2) SI.15: Income in respect of securities u/s 210(1) Table SI.1 payable to Foreign Institutional Investor (FII) balance tax_tags -393(2) SI.15 Section 393(2) SI.16: Income in respect of securities u/s 210(1) Table SI.1 payable to specified fund referred to in Sch VI Note 1(g) balance tax_tags -393(2) SI.16 Section 393(2) SI.17: Any interest (not covered under SI.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 -393(2) SI.17 Section 393(3) SI.1: Winnings from lottery, crossword puzzle, card game, other games, gambling or betting. Threshold: ₹10,000 per single transaction balance tax_tags -393(3) SI.1 Section 393(3) SI.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 -393(3) SI.2 Section 393(3) SI.3: Winnings from horse race by a bookmaker or licensed person under law. Threshold: ₹10,000 per single transaction balance tax_tags -393(3) SI.3 Section 393(3) SI.4: Commission, remuneration or prize paid to person stocking, distributing, purchasing or selling lottery tickets. Threshold: ₹20,000 balance tax_tags -393(3) SI.4 Section 393(3) SI.5 D(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 balance tax_tags -393(3) SI.5 D(a) Section 393(3) SI.5 D(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 balance tax_tags -393(3) SI.5 D(b) Section 393(3) SI.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 -393(3) SI.6 Section 393(3) SI.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 -393(3) SI.7