Section Of Act Nature of Payment Rate % Cut Off Amount in brief HUF/IND OTHERS 01.04.2012 01.07.2012 192 SALARIES AVERAGE RATE SALARY INCOME MUST BE MORE THEN EXEMPTION LIMIT AFTER DEDUCTIONS. 193 INTEREST ON DEBENTURES 10 10 2,500.00 5,000.00 194 DEEMED DIVIDEND 10 10 - - 194A INTEREST OTHER THAN INT. ON SECURITIES (BY BANK) 10 10 10,000.00 10,000.00 194A INTEREST OTHER THAN INT. ON SECURITIES (BY OTHERS) 10 10 5,000.00 5,000.00 194B LOTTERY / CROSS WORD PUZZLE 30 30 10,000.00 10,000.00 194BB WINNING FROM HORSE RACE 30 30 5,000.00 5,000.00 194C(