Deduction, Deposit & Returns — 24Q / 26Q / 27Q · Sessions saved for team access
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Section 192 — Salary: TDS at applicable slab rate on estimated annual salary. Standard deduction ₹75,000 accounted
Section 192
Section 194A — Interest (other than securities): 10% if PAN available. Threshold: bank FD ₹40,000 (₹50,000 senior), co-op ₹50,000
Section 194A
Section 194C — Contractor: 1% (individual/HUF) or 2% (others). Threshold: ₹30,000 single or ₹1L aggregate annual
Section 194C
Section 194D — Insurance commission: 5%. Threshold: ₹15,000 per year
Section 194D
Section 194H — Commission/brokerage: 5%. Threshold: ₹15,000 per year
Section 194H
Section 194I — Rent: 10% (land/building/furniture) or 2% (plant/machinery). Threshold: ₹2.4L per year
Section 194I
Section 194J — Professional/technical fees: 10% professional, 2% technical/call centre. Threshold: ₹30,000
Section 194J
Section 194Q — Purchase of goods > ₹50L from single vendor: 0.1%. Applies only to buyer with turnover > ₹10 Cr
Section 194Q
Section 194R — Perquisites/benefits to business/profession > ₹20,000: 10% of fair value
Section 194R
Section 194S — VDA/Crypto transfer: 1% of consideration. No threshold for new buyers
Section 194S
Section 194M — Contractual/professional payments by individual/HUF above ₹50L/year: 5%
Section 194M