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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



Interest on securities
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
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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