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Income Tax
 

Income-tax Act, 1961

Ch. No. XVII- -B
Ch. Name COLLECTION AND RECOVERY OF TAX - B. - Deduction at source
   

Provision

Title

Salary
 
Interest on securities
 
Dividends
 
Interest other than Interest on securities
 
Winnings from lottery or crossword puzzle
 
Winnings from horse race
 
Payments to contractors and sub-contractors
 
Insurance commission
 
Payment in respect of life insurance policy
 
Payments to non-resident sportsmen or sports associations
 
Payments in respect of deposits under National Savings Scheme, etc.
 
Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
 
Commission, etc., on the sale of lottery tickets
 
Commission or brokerage
 
Rent
 
Payment on transfer of certain immovable property other than agricultural land
 
Fees for professional or technical services
 
Income in respect of units
 
Payment of compensation on acquisition of capital asset
 
Payment of compensation on acquisition of certain immovable property
 
Income by way of interest from infrastructure debt fund
 
Certain income from units of a business trust
 
Income by way of interest from Indian company.
 
Income by way of interest on certain bonds and Government securities.
 
Other sums
 
Income payable net of tax
 
Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
 
Income in respect of units of non-residents
 
Income from units
 
Income from foreign currency bonds or shares of Indian company
 
Income of Foreign Institutional Investors from securities
 
Certificate for deduction at lower rate
 
No deduction to be made in certain cases
 
Tax deducted is income received
 
Credit for tax deducted
 
Duty of person deducting tax
 
Processing of statements of tax deducted at source.
 
Consequences of failure to deduct or pay
 
Deduction only one mode of recovery
 
Certificate for tax deducted
 
Tax deduction and collection account number
 
Furnishing of statement of tax deducted
 
Meaning of person responsible for paying
 
Bar against direct demand on assessee
 
Persons deducting tax to furnish prescribed returns
 
Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax
 
Requirement to furnish Permanent Account Number
 
Person paying dividend to certain residents without deduction of tax to furnish prescribed return
 
   
 

 

 

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