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COLLECTION AND RECOVERY OF TAX - B. - Deduction at source - Income-tax Act, 1961

 
COLLECTION AND RECOVERY OF TAX - B. - Deduction at source
Section 192 : Salary
Section 192A : Payment of accumulated balance due to an employee
Section 193 : Interest on securities
Section 194 : Dividends
Section 194A : Interest other than Interest on securities
Section 194B : Winnings from lottery or crossword puzzle
Section 194BB : Winnings from horse race
Section 194C : Payments to contractors and sub-contractors
Section 194D : Insurance commission
Section 194DA : Payment in respect of life insurance policy
Section 194E : Payments to non-resident sportsmen or sports associations
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 : Commission, etc., on the sale of lottery tickets
Section 194H : Commission or brokerage
Section 194I : Rent
Section 194IA : Payment on transfer of certain immovable property other than agricultural land
Section 194J : Fees for professional or technical services
Section 194K : Income in respect of units
Section 194L : Payment of compensation on acquisition of capital asset
Section 194LA : Payment of compensation on acquisition of certain immovable property
Section 194LB : Income by way of interest from infrastructure debt fund
Section 194LBA : Certain income from units of a business trust
Section 194LBB : Income in respect of units of investment fund
Section 194LC : Income by way of interest from Indian company.
Section 194LD : Income by way of interest on certain bonds and Government securities.
Section 195 : Other sums
Section 195A : Income payable net of tax
Section 196 : Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
Section 196A : Income in respect of units of non-residents
Section 196B : Income from units
Section 196C : Income from foreign currency bonds or shares of Indian company
Section 196D : Income of Foreign Institutional Investors from securities
Section 197 : Certificate for deduction at lower rate
Section 197A : No deduction to be made in certain cases
Section 198 : Tax deducted is income received
Section 199 : Credit for tax deducted
Section 200 : Duty of person deducting tax
Section 200A : Processing of statements of tax deducted at source.
Section 201 : Consequences of failure to deduct or pay
Section 202 : Deduction only one mode of recovery
Section 203 : Certificate for tax deducted
Section 203A : Tax deduction and collection account number
Section 203AA : Furnishing of statement of tax deducted
Section 204 : Meaning of person responsible for paying
Section 205 : Bar against direct demand on assessee
Section 206 : Persons deducting tax to furnish prescribed returns
Section 206A : Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax
Section 206AA : Requirement to furnish Permanent Account Number
Section 206B : Person paying dividend to certain residents without deduction of tax to furnish prescribed return
 
 
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