Nature of Payment :

-------Please Select Nature of Payment------- Premature withdrawal from EPF Interest on Debentures & Securities, if interest exceeds Rs. 10,000 Deemed Dividend if payment exceeds Rs. 10,000 Aggregate sum exceeding Rs. 50,000 for Banking Co's,(or Rs. 1,00,000 for senior citizens ) etc. per person during the financial year. Lottery / Crossword Puzzle > Rs. 10,000 TDS on Online Gaming TDS on Online Gaming (Consideration in kind) Winnings from Horse Race exceeds Rs. 10,000 Winning from lottery or crossword puzzles (Consideration in kind) from 01 July,2022 exceeds Rs. 10,000 Payment to Contractors/sub contractors Insurance Commission exceeds Rs. 20,000 Payment in respect of life insurance policy Withdrawal from NSS > Rs. 2,500 Repurchase of Units by MF/UTI Commission on Salary of Lottery Tickets > Rs. 20,000 (From 1st April 2025) Commission or Brokerage exceeds Rs. 20,000 (From 1st April 2025) Rent of Plant & Machinery exceeds Rs. 50,000 per month Rent of Land, Building, Furniture, etc., exceeds Rs. 50,000 per month Payment under specified agreement will be applicable for regular and correction (C3) statements pertains to FY 2017-18 onwards. Payment under Technical Services exceeds Rs. 50,000 Payment under Other Services exceeds Rs. 50,000 Consideration for transfer of an immovable property other than agricultural land Payment of rent by individual or HUF not liable to tax audit Any remuneration or commission paid to director of the company Compensation on Compulsory Acquisition of immovable property, if threshold limit exceeds Rs. 5,00,000 Certain income in the form of interest from units of a business trust to a residential unit holder Certain income in the form of dividend from units of a business trust to a residential unit holder Income in respect of units of investment fund. For Resident Unit Holders Income in respect of units of investment fund. For Non-Resident Unit Holders Income in respect of units of investment fund. For Foreign Companies Income in respect of investment in securitization trust (w.e.f 1st June, 2016). Payment of certain amount in cash other than Co-operative societies exceeding Rs. 1 Crore. Payment of certain amount in cash to Co-operative societies Payment of certain amount in cash to non-filers other than CoOperative societies Rs.20Lakh to below 1Crore Payment of certain amount in cash to non-filers other than CoOperative societies above Rs. 1Crore Payment of certain amount in cash to non-filers other than Co-operative societies Rs.20Lakh to below 3Crore Payment of certain amount in cash to non-filers other than Co-operative societies above Rs. 3Crore Payment of certain sum by e-commerce operator to e-commerce participant applicable (from 1st Oct, 2024) Payment of certain sum for purchase of goods (from 1st July,2021) TDS on payment of any Income in respect of Units exceeds Rs. 10,000 Benefits or perquisites of business or profession from 01 July, 2022 exceeds Rs. 20,000. Benefits or perquisites of business or profession (Consideration in kind) from 01 July, 2022 exceeds Rs. 20,000 Payment of consideration for transfer of virtual digital asset by persons other than specified persons from 01 July, 2022 exceeds Rs. 10,000 Payment of consideration for transfer of virtual digital asset by persons other than specified persons (Consideration in kind) from 01 July, 2022 exceeds Rs. 10,000 TDS on Payment by Partnership Firms to Partners exceeds Rs. 20,000 p.a. (From 1st April 2025)

Applicable Section :

Has the Deductee given valid PAN :

Yes No

Is the deductee pure transporter with less than 10 vehicle in FY :

Yes No

Type of Party :

----Please Select One---- Individual/HUF Others

Has the aggregate payment crossed threshold :

Yes No

Is there any No-Deduction Certificate :

Yes No

Is there Lower Deduction Certificate :

Yes No

Please Enter Rate Of Lower Deduction :

Enter the amount of payment :

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