Types Of Payment, Relevant Provisions, Person Responsible For Deduction Of Tax And Type Of Payee

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 Insurancebusiness(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 servicesinclude 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.