FY 2026-27 (Applicable from 1 April 2026)
| Section | Nature of Payment | Non-Resident | Foreign Company |
|---|---|---|---|
| 192 | Payment of Salary | Slab rates | NA |
| 192A | Payment of accumulated balance of Provident Fund (taxable portion) | 10% | NA |
| 194B | Winnings from Lotteries, Crossword Puzzles, Card Games etc. (above Rs. 10,000 per transaction) | 30% | 30% |
| 194BA | Winnings from Online Games | 30% | 30% |
| 194BB | Winnings from Horse Races (above Rs. 10,000 per transaction) | 30% | 30% |
| 194E | Payment to Non-resident Sportsmen / Sports Association | 20% | 20% |
| 194EE | Payment in respect of deposits under National Savings Scheme | 10% | NA |
| 194G | Commission on sale of lottery tickets | 2% | 2% |
| 194LB | Interest on Infrastructure Debt Fund | 5% | 5% |
| 194LBA(2) | Interest income of Business Trust from SPV distributed to unit holders | 5% | 5% |
| 194LBA(2) | Dividend income of Business Trust from SPV distributed to unit holders | 10% | 10% |
| 194LBA(3) | Rental income of Business Trust distributed to unit holders | 30% | 40% |
| 194LC | Interest on foreign currency borrowings / long-term bonds / rupee denominated bonds | 5% | 5% |
| 194LD | Interest on rupee denominated bond of Indian company or Government security payable to FII / QFI | 5% | 5% |
| 195 | Any other income (Interest, Royalty, Fees for Technical Services, etc.) | As per rates in force / DTAA (whichever is beneficial) | |
| 196B | Income from units (including LTCG) to an Offshore Fund | 10% | 10% |
| 196C | Income from Foreign Currency Bonds or GDRs of an Indian company (including LTCG) | 10% | 10% |
| 196D | Income of Foreign Institutional Investors from securities (other than dividend & capital gains) | 20% | 20% |