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190 Deduction at source and advance payment
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191 Direct payment
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192 Salary
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192A Payment of accumulated balance due to an employee
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193 Interest on securities
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194 Dividends
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194A Interest other than "Interest on securities"
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194B Winnings from lottery or crossword puzzle
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194BB Winnings from horse race
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194C Payments to contractors and sub-contractors
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194D Insurance commission
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194DA Payment in respect of life insurance policy
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194E Payments to non-resident sportsmen or sports associations
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194EE Payments in respect of deposits under National Savings Scheme, etc.
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194F Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
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194G Commission, etc., on the sale of lottery tickets.
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194H Commission or brokerage
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194I Rent
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194IA Payment on transfer of certain immovable property other than agricultural land
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194IB Payment of rent by certain individuals or Hindu undivided family.
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194IC Payment under specified agreement
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194J Fees for professional or technical services
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194K Income in respect of units
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194L Payment of compensation on acquisition of capital asset
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194LA Payment of compensation on acquisition of certain immovable property
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194LB Income by way of interest from infrastructure debt fund
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194LBA Certain income from units of a business trust
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194LBB Income in respect of units of investment fund.
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194LBC Income in respect of investment in securitisation trust.
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194LC Income by way of interest from Indian company
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194LD Income by way of interest on certain bonds and Government securities
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194M Payment of certain sums by certain individuals or Hindu undivided family.
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194N Payment of certain amounts in cash.
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194O Payment of certain sums by e-commerce operator to e-commerce participant.
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194P Deduction of tax in case of specified senior citizen
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194Q Deduction of tax at source on payment of certain sum for purchase of goods
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195 Other sums
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195A Income payable "net of tax"
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196 Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
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196A Income in respect of units of non-residents
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196B Income from units
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196C Income from foreign currency bonds or shares of Indian company
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196D Income of Foreign Institutional Investors from securities
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197 Certificate for deduction at lower rate
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197A No deduction to be made in certain cases
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197B Lower deduction in certain cases for a limited period
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198 Tax deducted is income received
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199 Credit for tax deducted
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200 Duty of person deducting tax
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200A Processing of statements of tax deducted at source
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