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Section A: Payment of accumulated balance of provident fund which is taxable in the hands of an employee (with effect from ).10Section Interest on securities

1. any debentures or securities for money issued by or on behalf of any local authority or a corporation established by a Central, State or Provincial Act;
2. any debentures issued by a company where such debentures are listed on a recognised stock exchange in accordance with the Securities Contracts (Regulation) Act, (42 of ) and any rules made thereunder;
3. any security of the Central or State Government;
4. interest on any other security

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Section Dividend other than the dividend as referred to in Section O10Section A: Income by way of interest other than "Interest on securities"10Section B: Income by way of winnings from lotteries, crossword puzzles, card games and other games of any sort30Section BB: Income by way of winnings from horse races30Section C: Payment to contractor/sub-contractor

1. HUF/Individuals
2. Others

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2Section D: Insurance commission5(10% till Assessment year )Section DA: Payment in respect of life insurance policy1(2% till )Section EE: Payment in respect of deposit under National Savings scheme10(20% till )Section F: Payment on account of repurchase of unit by Mutual Fund or Unit Trust of India20Section G: Commission, etc., on sale of lottery tickets5(10% till )Section H: Commission or brokerage5(10% till )Section I: Rent

1. Plant & Machinery
2. Land or building or furniture or fitting

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10Section IA: Payment on transfer of certain immovable property other than agricultural land1Section J: Any sum paid by way of

1. Fee for professional services,
2. Fee for technical services
3. Royalty,
4. Remuneration / fee / commission to a director or
5. For not carrying out any activity in relation to any business
6. For not sharing any know-how, patent, copyright etc.

No longer used
New Section JA: Any sum paid by way of

1. Fee for technical services

2New Section JB: Any sum paid by way of

1. Fee for professional services,
2. Royalty,
3. Remuneration/fee/commission to a director or
4. For not carrying out any activity in relation to any business
5. For not sharing any know-how, patent, copyright etc.

10Section LA: Payment of compensation on acquisition of certain immovable property10Section LBA(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.10Section LBB: Investment fund paying an income to a unit holder [other than income which is exempt under Section 10(23FBB)]10Section LBC: Income in respect of investment made in a securitisation trust (specified in Explanation of sectionTCA) 25% in case of Individual or HUF; 30% in case of Other personAny Other Income10