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

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.

    ---