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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Part B Deduction at source This

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Section 200 - Duty of person deducting tax - Income-tax Act, 1961

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. 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
  5. 110/2021 - Dated: 17-9-2021 - Income Tax - Central Government notifies that no deduction of tax shall be made on the payment under section 194A of the IT Act 1961
  6. 15/2021 - Dated: 11-3-2021 - Income Tax - Income-tax (3rd Amendment) Rules, 2021 - Form No 12BA replaced - Statement showing particulars of perquisites, other fringe benefits or amenities and profits in lieu of salary with value thereof 
  7. 43/2020 - Dated: 3-7-2020 - Income Tax - Income-tax (16th Amendment) Rules, 2020.
  8. 35/2020 - Dated: 24-6-2020 - Income Tax - Extension of time limits under the Income-tax Act, 1961 and related Acts
  9. 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.
  10. 36/2019 - Dated: 12-4-2019 - Income Tax - Income-tax (3rd Amendment) Rules, 2019
  11. 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
  12. 39/2016 - Dated: 31-5-2016 - Income Tax - Income-tax (13th Amendment) Rules, 2016
  13. 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
  14. 30/2016 - Dated: 29-4-2016 - Income Tax - Income-tax (11th Amendment) Rules, 2016
  15. 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
  16. 11/2009 - Dated: 21-1-2009 - Income Tax - Income-tax (Fourth Amendment) Rules, 2009
  17. 238/2007 - Dated: 30-8-2007 - Income Tax - Income-tax (Tenth Amendment) Rules, 2007
  1. Section 272A - Penalty for failure to answer questions, sign statements, furnish information, returns or statements, allow inspections, etc. - Income-tax Act, 1961
  2. Section 271H - Penalty for failure to furnish statements, etc. - Income-tax Act, 1961
  3. Section 234E - Fee for default in furnishing statements - Income-tax Act, 1961
  4. Section 203AA - Omitted - Income-tax Act, 1961
  5. Section 203A - Tax deduction and collection account number - Income-tax Act, 1961
  6. Section 201 - Consequences of failure to deduct or pay - Income-tax Act, 1961
  7. Section 200A - Processing of statements of tax deducted at source. - Income-tax Act, 1961
  8. Section 192 - Salary - Income-tax Act, 1961
  9. Section 139A - Permanent account number - Income-tax Act, 1961
  10. Rule 31A - Quarterly statement of deduction of tax or collection of tax - Income-tax Rules, 1962
  11. 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...
  12. 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...
  13. Manual - Section 203A & Rule 114A - Tax deduction and collection account number
  14. Manual - Section 200A - Processing of statements of tax deducted at source
  15. Manual - Section 200(3) - Time limits for furnishing quarterly returns of TDS/ TCS
  16. Manual - Section 200 - Duty of person deducting tax

 

 

 

 

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