Semua Industri Administrasi Publik Administratif/Utilities Agrikultur ECO liable to deduct TCS u/s 52 Ekstrateritorial Entertainment Grosir/Eceran IT/Komunikasi Ilmiah Kesehatan/Sosial Keuangan/Asuransi Konstruksi Layanan Lain Makanan Mining Pendidikan Produksi Real Estate Rumah tangga Sumber Air Suplai energi Transportasi/Logistik

Semua Negara Afganistan Afrika Selatan Albania Algeria Amerika Serikat Andora Angola Anguilla Antigua and Barbuda Argentina Armenia Aruba Australia Austria Azerbaijan Bahamas Bahrain Bangladesh Barbados Belarus Belgia Belize Benin Bermuda Bolivia Bonaire, Sint Eustatius and Saba Bosnia and Herzegovina Botswana Brazil Brunei Darussalam Bulgaria Burkina Faso Burundi Canary Islands Cape Verde China Cili Comoros Costa Rica Curaçao Cyprus Côte d'Ivoire Denmark Djibouti Dominica Ekuador El Salvador Equatorial Guinea Estonia Eswatini Ethiopia Fiji Filipina Finland French Guiana French Polynesia Gabon Gambia Georgia Ghana Gibraltar Grenada Guadeloupe Guam Guatemala Guernsey Gugini-Bissau Guinea Guyana Haiti Honduras Hong Kong Hungary Iceland India Indonesia Iran Iraq Ireland Isle of Man Israel Italy Jamaica Japan Jerman Jordan Kamboja Kamerun Kanada Kazakhstan Kenya Kepulauan Cayman Kepulauan Cook Kepulauan Mariana Utara Kolombia Kongo Korea Selatan Kosovo Kroasia Kuwait Kyrgyzstan Laos Latvia Lebanon Lesotho Liberia Libya Liechtenstein Lithuania Luxembourg Macau Madagascar Maladewa Malawi Malaysia Mali Malta Marshall Islands Martinique Mauritania Mauritius Mayotte Mesir Mexico Moldova Monaco Mongolia Montenegro Morocco Mozambique Myanmar Nama belakang Namibia Negara Bagian Palestina Nepal Netherlands Netherlands Antilles New Caledonia New Zealand Nicaragua Niger Nigeria North Macedonia Norwegia Oman Pakistan Panama Papua New Guinea Paraguay Perancis Peru Poland Portugal Puerto Rico Qatar Republik Ceko Republik Demokratik Kongo Republik Dominika Romania Russian Federation Rwanda Réunion Saint Barthélémy Saint Kitts dan Nevis Saint Lucia Saint Martin (French part) Saint Vincent and the Grenadines Santa Cruz de Tenerife Saudi Arabia Senegal Serbia Seychelles Sierra Leone Singapore Sint Maarten (Dutch part) Slovakia Slovenia Solomon Islands Somalia Somaliland Spanyol Sri Lanka Sudan Sudan Selatan Sweden Switzerland Taiwan Tajikistan Tanzania Thailand Togo Trinidad and Tobago Tunisia Turkey USA Minor Outlying Islands Uganda Ukraina United Arab Emirates United Kingdom Uruguay Uzbekistan Vanuatu Venezuela Vietnam Virgin Islands (British) Yaman Yunani Zambia Zimbabwe