Payment to Government employees other than Union Government employees | 192 | 392 | |
Payment to employees other than Government employees | 192 | 392 | |
Payment to Indian / Union Government employees | 192 | 392 | |
Pension and specified income of a specified senior citizen | 194P | 393(1), Table Sl. No. 8(iii) | |
Taxable accumulated provident-fund balance paid to an employee | 192A | 392(7) | |
Insurance commission or brokerage | 194D | 393(1), Table Sl. No. 1(i) | |
Commission or brokerage other than insurance commission | 194H | 393(1), Table Sl. No. 1(ii) | |
Rent for plant, machinery or equipment paid by a specified person | 194-I(a) | 393(1), Table Sl. No. 2(ii).D(a) | |
Rent for land, building, furniture or fittings paid by a specified person | 194-I(b) | 393(1), Table Sl. No. 2(ii).D(b) | |
Monetary consideration under specified agreement (consideration in kind excluded) | 194-IC | 393(1), Table Sl. No. 3(ii) | |
Compensation for acquisition of specified immovable property | 194LA | 393(1), Table Sl. No. 3(iii) | |
Income from specified Mutual Fund, UTI undertaking or specified-company units | 194K | 393(1), Table Sl. No. 4(i) | |
Interest component distributed by a business trust to a resident unit holder | 194LBA | 393(1), Table Sl. No. 4(ii) | |
Dividend component distributed by a business trust to a resident unit holder | 194LBA | 393(1), Table Sl. No. 4(ii) | |
Rental income from a REIT / business trust distributed to a resident unit holder | 194LBA | 393(1), Table Sl. No. 4(ii) | |
Taxable income from units of an investment fund payable to its unit holder | 194LBB | 393(1), Table Sl. No. 4(iii) | |
Income from investment in a securitisation trust | 194LBC | 393(1), Table Sl. No. 4(iv) | |
Income by way of interest on securities | 193 | 393(1), Table Sl. No. 5(i) | |
Interest other than securities paid by bank/post office to senior citizen | 194A | 393(1), Table Sl. No. 5(ii).D(a) | |
Interest paid by bank/post office to person other than senior citizen | 194A | 393(1), Table Sl. No. 5(ii).D(b) | |
Other interest, not being interest on securities, paid by specified person | 194A | 393(1), Table Sl. No. 5(iii) | |
Payment for carrying out work where contractor is individual or HUF | 194C | 393(1), Table Sl. No. 6(i).D(a) | |
Payment for carrying out work where contractor is other than individual or HUF | 194C | 393(1), Table Sl. No. 6(i).D(b) | |
Technical services, specified cinematographic film royalty, or call centre operator | 194J(a) | 393(1), Table Sl. No. 6(iii).D(a) | |
Professional services or other royalty / sums under Sec 26(2)(h) of 2025 Act | 194J(b) | 393(1), Table Sl. No. 6(iii).D(b) | |
Remuneration, fees or commission to company director (other than salary) | 194J(b) | 393(1), Table Sl. No. 6(iii).D(b) | |
Dividend, including preference share dividend, declared by domestic company | 194 | 393(1), Table Sl. No. 7 | |
Taxable sum under life-insurance policy, including allocated bonus | 194DA | 393(1), Table Sl. No. 8(i) | |
Payment or credit for purchase of goods by a buyer | 194Q | 393(1), Table Sl. No. 8(ii) | |
Benefit or perquisite arising from business or profession of a resident | 194R | 393(1), Table Sl. No. 8(iv) | |
Benefit/perquisite in cash/kind covered by Note 6 tax-payment mechanism | Proviso to 194R(1) | 393(1), Table Sl. No. 8(iv), Note 6 | |
Sale of goods/services by e-commerce participant facilitated by operator | 194-O | 393(1), Table Sl. No. 8(v) | |
Transfer of VDA where payer is other than individual/HUF specified person | 194S | 393(1), Table Sl. No. 8(vi) | |
VDA consideration in cash, kind or partly both with Note 6 mechanism | Proviso to 194S(1) | 393(1), Table Sl. No. 8(vi), Note 6 | |
Winnings from lottery, crossword puzzle, card game, gambling or betting | 194B | 393(3), Table Sl. No. 1 | |
Lottery/betting winnings in kind or cash is insufficient for tax | Proviso to 194B | 393(3), Table Sl. No. 1, Note 2 | |
Winnings from an online game | 194BA | 393(3), Table Sl. No. 2 | |
Online-game winnings in kind or cash is insufficient for tax | 194BA(2) | 393(3), Table Sl. No. 2, Note 2 | |
Winnings from a horse race | 194BB | 393(3), Table Sl. No. 3 | |
Commission, remuneration or prize to person dealing in lottery tickets | 194G | 393(3), Table Sl. No. 4 | |
Cash withdrawal by co-operative society deductee from bank/post office | 194N (co-op) | 393(3), Table Sl. No. 5.D(a) | |
Cash withdrawal by person other than co-operative society | 194N (others) | 393(3), Table Sl. No. 5.D(b) | |
Payment formerly covered by Section 80CCA(2)(a) | 194EE | 393(3), Table Sl. No. 6 | |
Salary, remuneration, commission, bonus or interest paid to firm partner | 194T | 393(3), Table Sl. No. 7 | |
Special PAN-based rent payment by Individual / HUF💡 Identified by Table entry in Form 141. Do not manufacture code. | 194-IB | 393(1), Table Sl. No. 2(i) | Form 141 (No 4-digit code) |
Consideration for transfer of immovable property other than agricultural land💡 Reported via Form 141 PAN fields. | 194-IA | 393(1), Table Sl. No. 3(i) | Form 141 (No 4-digit code) |
Contract, commission, brokerage or professional services by specified Individual/HUF💡 Reported via Form 141. | 194M | 393(1), Table Sl. No. 6(ii) | Form 141 (No 4-digit code) |
VDA consideration paid by specified Individual / HUF💡 Reported via Form 141. | 194S (specified) | 393(1), Table Sl. No. 8(vi) | Form 141 (No 4-digit code) |
Income of a non-resident sportsperson, entertainer or sports association | 194E | 393(2), Table Sl. No. 1 | |
Interest on foreign-currency loan or specified long-term bonds | 194LC(2)(i) | 393(2), Table Sl. No. 2 | |
Interest on rupee-denominated bonds issued before 1 July 2023 | 194LC(2)(ia) | 393(2), Table Sl. No. 3 | |
Interest on specified IFSC bonds issued 1 April 2020 to 30 June 2023 | 194LC(2)(ib) | 393(2), Table Sl. No. 4.E(a) | |
Interest on specified IFSC bonds issued on or after 1 July 2023 | 194LC(2)(ic) | 393(2), Table Sl. No. 4.E(b) | |
Interest payable by infrastructure debt fund to non-resident | 194LB | 393(2), Table Sl. No. 5 | |
Interest distributed by business trust to non-resident unit holder | 194LBA | 393(2), Table Sl. No. 6.E(a) | |
Dividend distributed by business trust to non-resident unit holder | 194LBA | 393(2), Table Sl. No. 6.E(b) | |
Rental component distributed by business trust to non-resident unit holder | 194LBA | 393(2), Table Sl. No. 7 | |
Taxable income from units of investment fund to non-resident | 194LBB | 393(2), Table Sl. No. 8 | |
Income from securitisation trust payable to non-resident | 194LBC | 393(2), Table Sl. No. 9 | |
Income from Mutual Fund or UTI units paid to non-resident | 196A | 393(2), Table Sl. No. 10 | |
Income from units of an offshore fund | 196B | 393(2), Table Sl. No. 11 | |
Long-term capital gains from transfer of specified offshore-fund units | 196B | 393(2), Table Sl. No. 12 | |
Interest or dividend from foreign-currency bonds or GDRs | 196C | 393(2), Table Sl. No. 13 | |
Long-term capital gains from transfer of foreign-currency bonds or GDRs | 196C | 393(2), Table Sl. No. 14 | |
Income from securities payable to a Foreign Institutional Investor | 196D(1) | 393(2), Table Sl. No. 15 | |
Income from securities payable to a specified fund | 196D(1A) | 393(2), Table Sl. No. 16 | |
Other taxable interest or sums paid to non-resident (excluding salary) | 195 | 393(2), Table Sl. No. 17 | |
Alcoholic liquor for human consumption | 206C(1) | 394(1), Table Sl. No. 1 | |
| 206C(1) | 394(1), Table Sl. No. 2 | |
Timber obtained under a forest lease | 206C(1) | 394(1), Table Sl. No. 3 | |
Timber obtained by a mode other than under a forest lease | 206C(1) | 394(1), Table Sl. No. 3 | |
Sale of forest produce other than timber or tendu leaves, obtained under a forest lease. | 206C(1) | 394(1), Table Sl. No. 3 | |
| 206C(1) | 394(1), Table Sl. No. 4 | |
Coal, lignite or iron ore | 206C(1) | 394(1), Table Sl. No. 5 | |
Sale of motor vehicle above prescribed threshold | 206C(1F) | 394(1), Table Sl. No. 6.D(a) | |
Sale of wristwatch exceeding prescribed threshold | 206C(1F) | 394(1), Table Sl. No. 6.D(b) | |
Sale of art piece such as antiquity, painting or sculpture exceeding prescribed threshold | 206C(1F) | 394(1), Table Sl. No. 6.D(b) | |
Sale of collectibles such as coins or stamps exceeding prescribed threshold | 206C(1F) | 394(1), Table Sl. No. 6.D(b) | |
Sale of yacht, rowing boat, canoe or helicopter exceeding prescribed threshold | 206C(1F) | 394(1), Table Sl. No. 6.D(b) | |
Sale of sunglasses exceeding prescribed threshold | 206C(1F) | 394(1), Table Sl. No. 6.D(b) | |
Sale of bag, handbag or purse exceeding prescribed threshold | 206C(1F) | 394(1), Table Sl. No. 6.D(b) | |
Sale of pair of shoes exceeding prescribed threshold | 206C(1F) | 394(1), Table Sl. No. 6.D(b) | |
Sportswear & sports equipment, including golf kit and ski-wear exceeding prescribed threshold | 206C(1F) | 394(1), Table Sl. No. 6.D(b) | |
Home-theatre system exceeding prescribed threshold | 206C(1F) | 394(1), Table Sl. No. 6.D(b) | |
Horse for horse racing or polo exceeding prescribed threshold | 206C(1F) | 394(1), Table Sl. No. 6.D(b) | |
Remittance under Liberalised Remittance Scheme for education/medical exceeding prescribed threshold | 206C(1G)(a) | 394(1), Table Sl. No. 7.D(a) | |
Other remittances under Liberalised Remittance Scheme exceeding prescribed threshold | 206C(1G)(a) | 394(1), Table Sl. No. 7.D(b) | |
Overseas tour programme package amount up to threshold | 206C(1G)(b) | 394(1), Table Sl. No. 8.D(a) | |
Overseas tour programme package amount above threshold | 206C(1G)(b) | 394(1), Table Sl. No. 8.D(b) | |
Licence, lease or right in a parking lot | 206C(1C) | 394(1), Table Sl. No. 9 | |
Licence, lease or right in a toll plaza | 206C(1C) | 394(1), Table Sl. No. 9 | |
Licence, lease or right in a mine or quarry (excluding mineral oil) | 206C(1C) | 394(1), Table Sl. No. 9 | |
Repurchase of units by Mutual Fund or UTI💡 Omitted from tax framework. | 194F | Omitted (w.e.f. 1 Oct 2024) | No Migration Code |
Interest on specified bonds / Government securities💡 Omitted from old-to-new navigator schedule. | 194LD | Omitted / Retired in 2026 Schedule | No Code Identified |
TCS on general sale of goods above Rs 50 Lakhs💡 Replaced/withdrawn. | 206C(1H) | Withdrawn (w.e.f. 1 April 2025) | No Migration Code |