TMI - Tax Management India. Com
Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax
Home List Manuals Income Tax ManualIncome Tax - Ready ReckonerDeduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax This

Income Tax - Ready Reckoner

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

Select Topic

Chapters / List

  1. Section 206A - Furnishing of statement in respect of payment of any income to residents without TDS
  2. Section 206AA - Requirement to furnish Permanent Account Number
  3. Applicability of Surcharge or Education Cess
  4. Deduction at source and advance payment - Section 190, Direct payment - Section 191
  5. Section 192 - TDS on Salaries
  6. Section 192A - TDS from withdrawal from Employees Provident Fund Scheme
  7. Section 193 - TDS on Interest on securities
  8. Section 194 - TDS on Dividend
  9. Section 194A - TDS on Interest other than "Interest on Securities"
  10. Section 194B - TDS on winning from lottery or crossword puzzle or card game and other game of any sort
  11. Section 194BB - TDS on winning from Horse Race
  12. Section 194C - TDS on payment to contractors
  13. Section 194D - TDS on Insurance Commission
  14. Section 194DA - TDS on payment in respect of Life Insurance Policy
  15. Section 194E - TDS on payment to non-resident sportsmen or sportsmen association or entertainer
  16. Section 194EE - Payments in respect of deposits under National Savings Scheme, etc.
  17. Section 194F - Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
  18. Section 194G - TDS on Commission etc. on sale of lottery tickets
  19. Section 194H - TDS on Commission (other than Insurance Commission) or Brokerage
  20. Section 194-I - TDS on Rent
  21. Section 194-IA - TDS on payment on transfer of certain immovable property
  22. Section 194IB - TDS on payment of rent by certain individuals or Hindu undivided family
  23. Section 194IC - TDS on Payment under specified agreement
  24. Section 194J - TDS on fees for professional services or technical services
  25. Section 194LA - Payment of compensation on compulsory acquisition of any immovable property (other than agricultural land)
  26. Section 194LB - Income by way of interest from Infrastructure Debt Fund
  27. Section 194LBA - Tax deduction from income from units of business trust
  28. Section 194LBB - Income in respect of units of investment fund
  29. Section 194LBC - Income in respect of investment in securitisation trust
  30. Section 194LC - Income by way of interest from long term bonds and loans from Indian companies
  31. Section 194LD - Income by way of interest on certain bonds and government securities
  32. Section 194M - Payment of certain sums by certain individuals or HUF
  33. Section 194N - Payment of certain amounts in cash
  34. Section 194O - TDS on payments by E-commerce Operator to E-commerce Participant
  35. Section 194P : Deduction of Tax in case of specified senior citizen.
  36. Section 194Q : TDS on Purchase of GOODS
  37. Section 194R: TDS on benefit or perquisite in respect of business or profession.
  38. Section 194S : TDS on payment on transfer of virtual digital asset
  39. Section 195 - TDS on income of non-resident or a foreign company
  40. Section 195A - Income payable "net of tax"
  41. Section 196 - No TDS in case interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
  42. Section 196A - TDS on income in respect of units of non-resident
  43. Section 196B - TDS on income from units to Offshore fund
  44. Section 196C - TDS on Income from foreign currency bonds or GDRs
  45. Section 196D - TDS on Income of foreign institutional investors from securities
  46. Section 197 - Certificate for no or lower deduction of tax
  47. Section 197A - Self declaration for Non-deduction of TDS
  48. Section 200 - Duty of person deducting tax
  49. Section 200(3) - Time limits for furnishing quarterly returns of TDS/ TCS
  50. Section 200A - Processing of statements of tax deducted at source
  51. Section 201 - Consequences of failure to deduct or pay TDS
  52. Section 203A & Rule 114A - Tax deduction and collection account number
  53. Section 206AB : Special provision for TDS for Non-filers of return.
  54. Section 206C - TCS on Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc
  55. Section 206CA - Tax collection account number
  56. Section 206CB - Processing of statements of tax collected at source
  57. Section 206CC - Requirement to furnish Permanent Account Number by collectee
  58. Section 206CCA : Special provision for collection of tax at source for non-filers of income-tax return.
  59. Section 234E - Fee for default in furnishing quarterly returns of TDS/ TCS
  60. Time limit for issue of TDS certificate
  61. Section 234F - Fee for default in furnishing return of income
  62. Section 271H - Penalty for incorrect information or failure to furnish statements etc.