Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals SMS News Articles Highlights
        Home        
 
Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax
Home List Manuals Income Tax Manual Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax This
 

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

Ch. No.

Topic

1

Applicability of Surcharge or Education Cess

2

Section 206AA - Requirement to furnish Permanent Account Number

3

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

4

Section 192 - TDS on Salaries

5

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

6

Section 193 - TDS on Interest on securities

7

Section 194 - TDS on Dividend

8

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

9

Section 194B - TDS on winning from lottery or crossword puzzle or card game and other game of any sort

10

Section 194BB - TDS on winning from Horse Race

11

Section 194C - TDS on payment to contractors

12

Section 194D - TDS on Insurance Commission

13

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

14

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

15

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

16

Payments on account of repurchase of units by Mutual Fund or Unit Trust of India - Section 194F

17

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

18

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

19

Section 194-I - TDS on Rent

20

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

21

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

22

TDS on Payment under specified agreement - Section 194IC

23

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

24

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

25

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

26

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

27

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

28

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

29

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

30

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

31

Section 195 - TDS on any interest or other sum chargeable under the income tax act payable to non-resident or a foreign company

32

Income payable "net of tax" - Section 195A

33

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

34

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

35

Section 196B - TDS on long term capital gains (LTCG) from units referred to in section 115AB

36

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

37

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

38

Section 197 - Certificate for no or lower deduction of tax

39

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

40

Section 200 - Duty of person deducting tax

41

Section 200(3) - Time limits for furnishing quarterly returns of TDS/ TCS

42

Time limit for issue of TDS certificate

43

Section 200A - Processing of statements of tax deducted at source

44

Section 201 - Consequences of failure to deduct or pay TDS

45

Section 203A & Rule 114A - Tax deduction and collection account number

46

Section 234E - Fee for default in furnishing quarterly returns of TDS/ TCS

47

Section 234F - Fee for default in furnishing return of income

48

Section 271H - Penalty for incorrect information or failure to furnish statements etc.

49

Section 206C - Tax collection at source (TCS)

50

Section 206CA - Tax collection account number

51

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

52

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

 
 
 
 
Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.