Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

Chapters / List

1. Section 190 - Deduction at source and advance payment, Section 191 - Direct payment

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2. Section 192 - TDS on Salaries

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3. Applicability of Surcharge or Education Cess

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4. Section 192A - TDS from withdrawal from Employees Provident Fund Scheme

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5. Section 193 - TDS on Interest on securities

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6. Section 194 - TDS on Dividend

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7. Section 194A - TDS on Interest other than "Interest on Securities"

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8. Section 194B - TDS on winning from lottery or crossword puzzle, etc.

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9. Section 194BA - Winnings from online games

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10. Section 194BB - TDS on winning from Horse Race

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11. Section 194C - TDS on payment to contractors

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12. Section 194D - TDS on Insurance Commission

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13. Section 194DA - TDS on payment in respect of Life Insurance Policy

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14. Section 194E - TDS on payment to non-resident sportsmen or sportsmen association or entertainer

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15. Section 194EE - Payments in respect of deposits under National Savings Scheme, etc.

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16. Section 194F - Payments on account of repurchase of units by Mutual Fund or Unit Trust of India (Omitted w.e.f. 01.10.2024)

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17. Section 194G - TDS on Commission etc. on sale of lottery tickets

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18. Section 194H - TDS on Commission (other than Insurance Commission) or Brokerage

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19. Section 194-I - TDS on Rent

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20. Section 194IA - TDS on payment on transfer of certain immovable property

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21. Section 194IB - TDS on payment of rent by certain individuals or Hindu undivided family

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22. Section 194IC - TDS on Payment under specified agreement

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23. Section 194J - TDS on fees for professional services or technical services

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24. Section 194K - Tax deduction at source in respect of income from units

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25. Section 194LA - Payment of compensation on compulsory acquisition of any immovable property (other than agricultural land)

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26. Section 194LB - Income by way of interest from Infrastructure Debt Fund

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27. Section 194LBA - Tax deduction from income from units of business trust

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28. Section 194LBB - Income in respect of units of investment fund

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29. Section 194LBC - Income in respect of investment in securitisation trust

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30. Section 194LC - Income by way of interest from long term bonds and loans from Indian companies

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31. Section 194LD - Income by way of interest on certain bonds and government securities

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32. Section 194M - Payment of certain sums by certain individuals or HUF

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33. Section 194N - Payment of certain amounts in cash

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34. Section 194O - TDS on payments by E-commerce Operator to E-commerce Participant

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35. Section 194P : Deduction of Tax in case of specified senior citizen.

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36. Section 194Q : TDS on Purchase of GOODS

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37. Section 194R - TDS on benefit or perquisite in respect of business or profession

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38. Section 194S : TDS on payment on transfer of virtual digital asset

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39. Section 194T : Payments to partners of firms

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40. Section 195 - TDS on income of non-resident or a foreign company

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41. Section 195 - TDS on income of non-resident or a foreign company - Sale of Property by NRI

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42. Section 195A - Income payable "net of tax"

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43. Section 196 - No TDS in case interest or dividend or other sums payable to Government, Reserve Bank or certain corporations

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44. Section 196A - TDS on income in respect of units of non-resident

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45. Section 196B - TDS on income from units to Offshore fund

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46. Section 196C - TDS on Income from foreign currency bonds or GDRs

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47. Section 196D - TDS on Income of foreign institutional investors from securities

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48. Section 197 - Certificate for no or lower deduction of tax

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49. Section 197A - Self declaration for Non-deduction of TDS

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50. Section 198 - Income deemed to be received

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51. Section 200 - Duty of person deducting tax

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52. Section 199 - Credit for tax deducted at source

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53. Furnishing TDS/ TCS Return

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54. Section 200A - Processing of statements of tax deducted at source and other statements

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55. Section 201 - Consequences of failure to deduct or pay TDS

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56. Section 202 - Deduction only one mode of recovery

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57. Section 203 - Certificate for tax deducted

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58. Section 203A & Rule 114A - Tax deduction and collection account number (TAN Number)

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59. Section - 204 - Meaning of "person responsible for paying" for the chapter-XVII and section 285 of Income Tax Act, 1961

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60. Section 205 - Bar against direct demand on assessee

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61. Section 206 - Persons deducting tax to furnish prescribed returns

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62. Section 206A - Furnishing of statement in respect of payment of any income to residents without TDS

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63. Section 206AA - Requirement to furnish Permanent Account Number

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64. Section 206AB - Special provision for TDS for Non-filers of return

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65. Section 206C - TCS on Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc [ Section 206C(1) to (1E) ]

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66. Section 206C - TCS on receives any amount as consideration for sale exceeding the value of ₹ Ten Lakhs [ Section 206C(1F) ]

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67. TCS on remittance out of India and on overseas tour programme package [ Section 206C(1G) ]

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68. Seller to collect TCS from consideration received from buyer [ Section 206C(1H) ]

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69. Claiming of TCS Credit [ Section 206C(4) ]

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70. Exemptions from Tax Collection at lower rate for specified transaction [ Section 206C(12) ]

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71. Section 206CA - Tax collection account number

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72. Section 206CB - Processing of statements of tax collected at source

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73. Section 206CC - Requirement to furnish Permanent Account Number by collectee

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74. Section 206CCA - Special provision for collection of tax at source for non-filers of income-tax return

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75. When tax payable and when assessee deemed in default [ Section 220 ]

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76. Section 234E - Fee for default in furnishing quarterly statement of TDS/ TCS

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77. Time limit for issue of TDS certificate

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78. Penalty for incorrect information or failure to furnish statements etc. [ Section 271H ]

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79. Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency [ Rule 26 of Income Tax Rule]

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80. Penalty and Prosecution for failure to deduct tax at source [ Section 271C and section 276B]

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81. Penalty and Prosecution for failure to collect tax at source [ Section 271CA and section 276BB ]

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82. Submission of statement by a non-resident having liaison office [ Section 285 & Section 271GC ]

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