The suggested categories of payments could be as follows:Salary: TDS rate at Normal slab ratesLotteries and horse race winnings: TDS rate at 30%All other payments: TDS rate at 2%
The suggested “negative list” of payments may illustratively include the following:1. Payments to senior citizens2. Exempt income payments (e.g., payments to agriculturists, North-Eastern citizens)3. Purchases or payments to GST registered entities on which GST is paid.4. Payments to registered charities 5. Existing payees covered by section 196 (Government, RBI, Statutory Corporations and Mutual Funds).