| Transactions | Filer | Non-Filer |
| 1. Cash Withdrawal – Bank exceeding Rs. 50,000 (u/s 231-AB) | 0% | 0.8% |
| 2. Tax on Saving Account Profit (u/s 150) | 20% | 40% |
| 3. International transaction via Debit/ Credit Card (u/s 236 Y) | 5% | 10% |
| 4. Prize Bond (u/s 156) | 15% | 30% |
| 5. Lottery and Winnings (u/s 156) | 20% | 40% |
| 6. Tax on Service – Teachers etc. (u/s 153 (1)(b)) | 15% | 30% |
| 7. Tax on Dividend (u/s 150) | 15% | 30% |
| 8. Issuance of Bonus Shares (u/s 236z) | 10% | 20% |
| 9. Electricity Bill domestic consumer exceeding Rs. 25,000 (u/s 235) | 0% | 7.5% |
| 10. Tax on Function/ Gathering/ Marriage Hall Bills (u/s 235) | 10% | 20% |
| 11. Advance Tax on Sim load, PTCL, Internet Bills (u/s 236) | Refundable | Non-refundable |
| 12. Tax on Sales to Distributors, Dealers, Wholesalers (u/s 236G) | 0.1% | 2% |
| 13. Tax on Sale to Retailers (u/s 236H) | 0.5% | 2.5% |
