Thanks alot for your precious time Mr Singla ...just some confusion...Part II With heading " Rates For Deduction of Tax At Source in Certain Cases" does mention rates for section 193,194,194 A, 194AB, 194BB, 194D, and 195 ...so with my limited knowledge of Tax, i think section 195 is also prescribing rates. Any how i am issuing 15Cb as per your guidance.