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Income Tax - Ready Reckoner
Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax
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Income Tax - Ready Reckoner
Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax
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1 - Rate of Income Tax under New Regime
2 - Rates of Income Tax / DDT / STT etc.
3 - Rates of TDS and TCS
4 - Basics / Levy of Tax / Residential Status
5 - Exemptions and Deductions
6 - Salary Income
7 - House Property Income
8 - Profit and Gains of Business or Profession
9 - ICDS with Comparisons - Income computation and disclosure standards
10 - Capital Gains
11 - Capital Gains - Certain transactions not regarded as Transfer
12 - Income from Other Sources
13 - Clubbing of Income - Income of other person to be included
14 - Set off and Carry forward of Losses
15 - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withh
16 - Charitable, Religious, Educational Trust or Institutions or Organizations a
17 - Partnership Firm / Limited Liability Partnership (LLP)
18 - Export Oriented Units (EOU) / Special Economic Zone (SEZ) / Export Promotio
19 - Tonnage Taxation
20 - Securitization Trust
21 - Business Trust
22 - Investment Fund
23 - Tax Liability in special Circumstances / Specific Cases
24 - Minimum Alternate Tax (MAT)
25 - Alternate Minimum Tax (AMT)
26 - Return of Income and Assessment Procedure
27 - Faceless Assessment / e-Assessment
28 - Payment of Taxes and Interest
29 - Search and Seizure - Procedure, Consequences and Impact
30 - Dispute Resolution
31 - Old - Provisions
32 - Old - Rates of TDS and TCS
Chapters / List
Section 206A - Furnishing of statement in respect of payment of any income to residents without TDS
Section 206AA - Requirement to furnish Permanent Account Number
Applicability of Surcharge or Education Cess
Deduction at source and advance payment - Section 190, Direct payment - Section 191
Section 192 - TDS on Salaries
Section 192A - TDS from withdrawal from Employees Provident Fund Scheme
Section 193 - TDS on Interest on securities
Section 194 - TDS on Dividend
Section 194A - TDS on Interest other than "Interest on Securities"
Section 194B - TDS on winning from lottery or crossword puzzle or card game and other game of any sort
Section 194BB - TDS on winning from Horse Race
Section 194C - TDS on payment to contractors
Section 194D - TDS on Insurance Commission
Section 194DA - TDS on payment in respect of Life Insurance Policy
Section 194E - TDS on payment to non-resident sportsmen or sportsmen association or entertainer
Section 194EE - Payments in respect of deposits under National Savings Scheme, etc.
Section 194F - Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
Section 194G - TDS on Commission etc. on sale of lottery tickets
Section 194H - TDS on Commission (other than Insurance Commission) or Brokerage
Section 194-I - TDS on Rent
Section 194-IA - TDS on payment on transfer of certain immovable property
Section 194IB - TDS on payment of rent by certain individuals or Hindu undivided family
Section 194IC - TDS on Payment under specified agreement
Section 194J - TDS on fees for professional services or technical services
Section 194LA - Payment of compensation on compulsory acquisition of any immovable property (other than agricultural land)
Section 194LB - Income by way of interest from Infrastructure Debt Fund
Section 194LBA - Tax deduction from income from units of business trust
Section 194LBB - Income in respect of units of investment fund
Section 194LBC - Income in respect of investment in securitisation trust
Section 194LC - Income by way of interest from long term bonds and loans from Indian companies
Section 194LD - Income by way of interest on certain bonds and government securities
Section 194M - Payment of certain sums by certain individuals or HUF
Section 194N - Payment of certain amounts in cash
Section 194O - TDS on payments by E-commerce Operator to E-commerce Participant
Section 194P : Deduction of Tax in case of specified senior citizen.
Section 194Q : TDS on Purchase of GOODS
Section 194R: TDS on benefit or perquisite in respect of business or profession.
Section 194S : TDS on payment on transfer of virtual digital asset
Section 195 - TDS on income of non-resident or a foreign company
Section 195A - Income payable "net of tax"
Section 196 - No TDS in case interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
Section 196A - TDS on income in respect of units of non-resident
Section 196B - TDS on income from units to Offshore fund
Section 196C - TDS on Income from foreign currency bonds or GDRs
Section 196D - TDS on Income of foreign institutional investors from securities
Section 197 - Certificate for no or lower deduction of tax
Section 197A - Self declaration for Non-deduction of TDS
Section 200 - Duty of person deducting tax
Section 200(3) - Time limits for furnishing quarterly returns of TDS/ TCS
Section 200A - Processing of statements of tax deducted at source
Section 201 - Consequences of failure to deduct or pay TDS
Section 203A & Rule 114A - Tax deduction and collection account number
Section 206AB : Special provision for TDS for Non-filers of return.
Section 206C - TCS on Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc
Section 206CA - Tax collection account number
Section 206CB - Processing of statements of tax collected at source
Section 206CC - Requirement to furnish Permanent Account Number by collectee
Section 206CCA : Special provision for collection of tax at source for non-filers of income-tax return.
Section 234E - Fee for default in furnishing quarterly returns of TDS/ TCS
Time limit for issue of TDS certificate
Section 234F - Fee for default in furnishing return of income
Section 271H - Penalty for incorrect information or failure to furnish statements etc.
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: Advance Ruling
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: GST ON EXTRA BED
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: Valuation of goods - service of SCN (to accountant of the firm) - As t...
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: Detention of goods alongwith vehicle - without E-Way bill - invoice va...
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: Delay in filling ROI - application for condonation of delay u/s 119(2)...
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: Reopening of assessment u/s 147 - Validity of order u/s 148A - all suc...
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: Rectification of mistake u/s 154 - the explanation of payments on Holi...
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: Requirement of TDS - Levy of late filing fee on account of delay in fi...
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: Fixed Place PE - Taxability of offshore supply of goods - Attribution ...
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: Reopening of assessment u/s 147 - addition u/s 68 - As the failure on ...
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: Allowability of interest expenses under “Income from Other Sources” - ...
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: Exclusion of insurance charges from the export turnover for computing ...
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: Extension of compliance period – Fund raising by large corporates thro...
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: GST on import of service
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: Jurisdiction of Single Member Bench of the Income Tax Appellate Tribun...
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: U/s 51A (4) of Customs Act, 1962, to exempt deposits into ECL till 30t...
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: Amendment in Notification No. 19/2022-Customs (N.T.) dated the 30th Ma...
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: Classification of imported goods - LCD panels - LCDs are not articles ...
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: Jurisdiction - power of DGFT to amend the Import Policy Condition - co...
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: EPCG Scheme - non-fulfilment of export obligation - The findings of th...
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: Place of Supply
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: Allegation on Karvy Stock Broking committed fraud with respect to thou...
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: Income received from Admission cancellation - Educational Institute
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: Initiation of CIRP - Priority of consideration and admission of applic...
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: Search operation under Section 37 of FEMA - The petitioner instead of ...
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: GST on ITC reversal recovered from supplier
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: GST on compensation received
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: GST on advance from customer
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: GST on amount not paid to supplier
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: Phased Implementation of Electronic Cash Ledger (ECL) in Customs w.e.f...
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