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Home Acts & Rules Income Tax Rule Income-tax Rules, 1962 Chapters List Chapter VI DEDUCTION OF TAX AT SOURCE This

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Rule 31A - Quarterly statement of deduction of tax or collection of tax - Income-tax Rules, 1962

Extract

  1. 57/2023 - Dated: 1-8-2023 - Income Tax - No TDS u/s 194I on payment in the nature of lease rent or supplemental lease rent to aunit of IFSC for lease of a ship.
  2. 52/2023 - Dated: 20-7-2023 - Income Tax - No deduction of tax u/s 194 of the IT Act 1961 from any income in the nature of dividend paid by any unit of an International Financial Services Centre [engaged in the business of leasing of an aircraft]
  3. 28/2023 - Dated: 22-5-2023 - Income Tax - Calculation of Net winnings from online games during the previous year, for the purposes of section 115BBJ - New Rule 132 inserted - TDS Form 16, certificate amended - various TDS Returns / statements amended - Income-tax (Fifth Amendment) Rules, 2023
  4. 73/2022 - Dated: 30-6-2022 - Income Tax - Quarterly statement of TDS - virtual digital asset (VDA) - Income-tax (20th Amendment) Rules, 2022 - Amends Rule 31A and inserts Form 26QE
  5. 67/2022 - Dated: 21-6-2022 - Income Tax - Income-tax (19th Amendment) Rules, 2022 - Payment on transfer of virtual digital asset - Amends various rules i.e. Due Date of payment of TDS (Rule 30) - Certificate of TDS (Rule 31) - Quarterly statement / Return of TDS (Rule 31A) - New Forms
  6. 65/2022 - Dated: 16-6-2022 - Income Tax - No TDS on on payment in the nature of lease rent or supplemental lease rent to the IFSC for lease of an aircraft - Central Government specifies that no deduction of tax shall be made under section 194-IA of the IT Act 1961
  7. 99/2021 - Dated: 2-9-2021 - Income Tax - Income-tax (26th Amendment) Rules, 2021. - TDS - Furnishing of declaration and evidence of claims by specified senior citizen u/s 194P
  8. 71/2021 - Dated: 8-6-2021 - Income Tax - Income-tax (17th Amendment) Rules, 2021 - TDS - Statement of deduction of tax under sub-section (3) of section 200.
  9. 43/2020 - Dated: 3-7-2020 - Income Tax - Income-tax (16th Amendment) Rules, 2020.
  10. G.S.R.858(E) - 98/2019 - Dated: 18-11-2019 - Income Tax - The Income-tax (14th Amendment) Rules, 2019.
  11. 10/2019 - Dated: 4-6-2019 - Income Tax - Procedure for online submission of statement of deduction of tax under sub-section (3) of section 200 and statement of collection of tax under proviso to sub-section (3) of section 206C of the Income-tax Act, 1961 read with rule 31A(5) and rule 31AA(5) of the Income-tax Rules, 1962 respectively.
  12. 06/2018 - Dated: 6-12-2018 - Income Tax - TDS deduction under section 194A of the Income-tax Act, 1961 in case of Senior Citizens - reg.
  13. 08/2017 - Dated: 13-9-2017 - Income Tax - TDS on interest on deposits made under the Capital Gains Accounts Scheme, 1988 where the depositor has deceased — reg.
  14. 48/2017 - Dated: 8-6-2017 - Income Tax - Income-tax (13th Amendment) Rules, 2017
  15. 45/2017 - Dated: 5-6-2017 - Income Tax - Income-tax (11th Amendment) Rules, 2017
  16. 5/2017 - Dated: 29-5-2017 - Income Tax - TDS and filing of ITR in case both the parents are dead of minor - reg.
  17. 11/2016 - Dated: 22-6-2016 - Income Tax - Procedure for online submission of statement of deduction of tax under sub-section (3) of section 200 and statement of collection of tax under proviso to sub-section (3) of section 206C of the Income-tax Act, 1961 read with rule 31A(5) and rule 31AA(5) of the Income-tax Rules, 1962 respectively
  18. 39/2016 - Dated: 31-5-2016 - Income Tax - Income-tax (13th Amendment) Rules, 2016
  19. 7/2016 - Dated: 4-5-2016 - Income Tax - Procedure for online submission of declaration by person claiming receipt of certain incomes without deduction of tax in Form 15G/15H under sub-section (1) or under sub-section (1A) of section 197A of the Income-tax Act, 1961 read with Rule 29C of Income-tax Rules, 1962
  20. 6/2016 - Dated: 4-5-2016 - Income Tax - Procedure for online submission of statement of deduction of tax under sub-section (3) of section 200 and statement of collection of tax under proviso to sub-section (3) of section 206C of the Income-tax Act, 1961 read with rule 31A(5) and rule 31AA(5) of the Income-tax Rules, 1962 respectively
  21. 30/2016 - Dated: 29-4-2016 - Income Tax - Income-tax (11th Amendment) Rules, 2016
  22. 04/2015 - Dated: 1-12-2015 - Income Tax - Simplification of procedure for Form No. 15G & 15H
  23. 03/2015 - Dated: 1-12-2015 - Income Tax - Stringent Authentication mechanism through Corporate Head Quarter Server for filing of Correction statements & download of TDS certificates, Consolidated files etc. by Banks/Corporates
  24. 39/2013 - Dated: 31-5-2013 - Income Tax - Simplification of Procedure for deposit of tax and furnishing of information relating to Tax Deducted at Source (TDS) under section 194-IA (Payment on transfer of certain immovable property other than rural agricultural land) and revision of Form No.24Q.
  25. 11/2013 - Dated: 19-2-2013 - Income Tax - INCOME-TAX (SECOND AMENDMENT) RULES, 2013 - AMENDMENT IN RULES 31A & 31AA; SUBSTITUTION OF RULES 31ACB, 37J AND FORM NOS.15G, 15H, 16, 16A, 24Q, 26Q, 27C, 27D, 27Q & 27EQ AND INSERTION OF FORM NO. 26B
  26. 57/2011 - Dated: 24-10-2011 - Income Tax - Income-tax (Eighth Amendment) Rules, 2011 - Amendment in rules 31A and 37BA.
  27. 41/2010 - Dated: 31-5-2010 - Income Tax - Income-tax (Sixth Amendment) Rules, 2010 - Changes in TDS provisions
  28. 238/2007 - Dated: 30-8-2007 - Income Tax - Income-tax (Tenth Amendment) Rules, 2007
  1. Part B - Income-tax Act, 1961 - Income-tax Act, 1961
  2. Section 44AB - Audit of accounts of certain persons carrying on business or profession - Income-tax Act, 1961
  3. Section 200 - Duty of person deducting tax - Income-tax Act, 1961
  4. Section 197A - No deduction to be made in certain cases - Income-tax Act, 1961
  5. Section 197 - Certificate for deduction at lower rate - Income-tax Act, 1961
  6. Section 196D - Income of Foreign Institutional Investors from securities - Income-tax Act, 1961
  7. Section 196C - Income from foreign currency bonds or shares of Indian company - Income-tax Act, 1961
  8. Section 196B - Income from units - Income-tax Act, 1961
  9. Section 196A - Income in respect of units of non-residents - Income-tax Act, 1961
  10. Section 196 - Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations - Income-tax Act, 1961
  11. Section 195A - Income payable net of tax - Income-tax Act, 1961
  12. Section 195 - Other sums - Income-tax Act, 1961
  13. Section 194S - Payment on transfer of virtual digital asset - Income-tax Act, 1961
  14. Section 194R - Deduction of tax on benefit or perquisite in respect of business or profession - Income-tax Act, 1961
  15. Section 194Q - Deduction of tax at source on payment of certain sum for purchase of goods - Income-tax Act, 1961
  16. Section 194P - Deduction of tax in case of specified senior citizen - Income-tax Act, 1961
  17. Section 194N - Payment of certain amounts in cash - Income-tax Act, 1961
  18. Section 194M - Payment of certain sums by certain individuals or Hindu undivided family - Income-tax Act, 1961
  19. Section 194LD - Income by way of interest on certain bonds and Government securities. - Income-tax Act, 1961
  20. Section 194LC - Income by way of interest from Indian company. - Income-tax Act, 1961
  21. Section 194LBC - Income in respect of investment in securitisation trust. - Income-tax Act, 1961
  22. Section 194LBB - Income in respect of units of investment fund - Income-tax Act, 1961
  23. Section 194LBA - Certain income from units of a business trust - Income-tax Act, 1961
  24. Section 194LB - Income by way of interest from infrastructure debt fund - Income-tax Act, 1961
  25. Section 194LA - Payment of compensation on acquisition of certain immovable property - Income-tax Act, 1961
  26. Section 194J - Fees for professional or technical services - Income-tax Act, 1961
  27. Section 194IC - Payment under specified agreement. - Income-tax Act, 1961
  28. Section 194IB - Payment of rent by certain individuals or Hindu undivided family. - Income-tax Act, 1961
  29. Section 194IA - Payment on transfer of certain immovable property other than agricultural land - Income-tax Act, 1961
  30. Section 194I - Rent - Income-tax Act, 1961
  31. Section 194H - Commission or brokerage - Income-tax Act, 1961
  32. Section 194G - Commission, etc., on the sale of lottery tickets - Income-tax Act, 1961
  33. Section 194F - Payments on account of repurchase of units by Mutual Fund or Unit Trust of India - Income-tax Act, 1961
  34. Section 194EE - Payments in respect of deposits under National Savings Scheme, etc. - Income-tax Act, 1961
  35. Section 194E - Payments to non-resident sportsmen or sports associations - Income-tax Act, 1961
  36. Section 194DA - Payment in respect of life insurance policy - Income-tax Act, 1961
  37. Section 194D - Insurance commission - Income-tax Act, 1961
  38. Section 194C - Payments to contractors and sub-contractors - Income-tax Act, 1961
  39. Section 194BB - Winnings from horse race - Income-tax Act, 1961
  40. Section 194B - Winnings from lottery or crossword puzzle, etc. - Income-tax Act, 1961
  41. Section 194A - Interest other than Interest on securities - Income-tax Act, 1961
  42. Section 194 - Dividends - Income-tax Act, 1961
  43. Section 193 - Interest on securities - Income-tax Act, 1961
  44. Section 192 - Salary - Income-tax Act, 1961
  45. Rule 37A - Omitted [Old: Returns regarding tax deducted at source in the case of non-residents.] - Income-tax Rules, 1962
  46. Rule 31 - Certificate of tax deducted at source to be furnished under section 203. - Income-tax Rules, 1962
  47. Rule 29C - Declaration by person claiming receipt of certain incomes without deduction of tax - Income-tax Rules, 1962
  48. Form No. 26QF - Quarterly statement of tax deposited in relation to transfer of virtual digital asset under section 194S to be furnished by an exchange for the quarter ending……….June/September/ December/ March
  49. Form No. 26QE - Challan-cum-statement of deduction of tax under section 194S by specified persons
  50. Form No. 26QC - Challan-cum-statement of deduction of tax under section 194-IB
  51. Form No. 26QB - Challan-cum-statement of tax deduction u/s 194IA
  52. Form No. 26B - Form to be filed by the deductor, if he claims refund of sum paid under Chapter XVII-B of the Income-tax Act, 1961
  53. Form No. 27Q - Quarterly statement of deduction of tax under sub-section (3) of section 200 of income tax act, 1961 in respect of payments other than salary made to non-residents for the quarter ended June / September / December / March...
  54. Form No. 27A - Form for furnishing information with the return or statement of deduction of tax at source filed on computer media
  55. Form No. 26Q - Quarterly statement of deduction of tax under sub-section (3) of section 200 of the Income-Tax Act, 1961 in respect of Payments other than Salary for the quarter ended June/September/December/March (tick whichever...
  56. Form No. 24Q - Quarterly Statement of deduction of tax under sub-section (3) of section 200 of the Income-tax Act in respect of salary for the quarter ended .............. (June/September/December/March) ................. (Financial...

 

 

 

 

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