Deduct the right tax at source, by section
| Section | Payment | Rate |
|---|---|---|
| 194C | Contractor / sub-contractor (company) | 2% |
| 194C | Contractor (individual / HUF) | 1% |
| 194J | Professional / technical fees | 10% |
| 194J | Technical services (194J) | 2% |
| 194I | Rent — land / building | 10% |
| 194I | Rent — plant / machinery | 2% |
| 194H | Commission / brokerage | 5% |
| 194Q | Purchase of goods (over ₹50L) | 0.1% |
| 194 | Dividend | 10% |
| 194A | Interest (other than securities) | 10% |
Rates are indicative for resident payees. Surcharge/cess, lower-deduction certificates, and special cases can change the effective rate — confirm with your CA before filing.