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Whether vessels/ships that are afloat are not goods and immovable property? - CESTAT says Yes - What about GST on supply of floating ship?    *    Services provided to the Govt/ local authority with regard to water supply - exemption will include activity of construction of tube wells    *    Meaning and scope of supply under GST (Part 2) - Import of services will be treated as supply and will subject to GST under reverse charge.    *    Meaning and scope of supply under GST (Part 1) - Since CGST, SGST or IGST will be levied on supply of goods or services, it is important to understand this term first    *    service tax payament-reg    *    Education Cess / Secondary & Higher Education Cess    *    The Union Finance Minister Shri Arun Jaitley reviews the Implementation of Insolvency and Bankruptcy Code (IBC) 2016; Calls for quick action to implement the IBC in a time bound manner    *    Guidelines regarding Provisional Assessment under section 18 of the Customs Act, 1962    *    Operation and Maintenance Management of Well Stimulation Vessel - Classification of service in question under ‘Ship Management Service' under Section 65(95a) upheld - The service provided during the disputed period from 16.06.2005 to 31.03.2006, is not taxable, being composite service, and cannot be vivisected - Refund allowed - Tri    *    IPR Awareness, Outreach and Promotion Campaign    *    Seeks to further amend Notification No. 96/2008-Customs dated 13.08.2008 so as to include 'Republic of Guinea-Bissau' in the list of countries eligible for preferential tariff under the said notification    *    Levy of tax on the whole of the lottery income - the amount was received by the trust and not by the individual in his individual capacity - all the authorities have seriously committed error in holding that the assessee is liable to pay tax - HC    *    CENVAT credit – outward transportation of final product from factory gate to customer premises - When the Board has made the relaxation, the assessees in entitled to take the benefit thereof - Tri    *    New Issue / query = Export against the INR Purchase Order    *    Whether an appeal would lie against the decision rejecting the request for cross examination - Tribunal has the power to entertain an appeal against the decision rejecting cross-examination. - Tri    *    Valuation - physician samples - in the absence of any allegation of price at which the samples were being sold by the assessee to the distributor, the value of said samples has to be sale price of the goods. The fact that distributor further distributed the sample free of cost is irreverent to determine the value of physician samples. - Tri    *    Cenvat credit - the activity of repair and maintenance of plant and machinery is an activity which has direct nexus with manufacture of final products and the goods used in this activity would be eligible for Cenvat Credit - Tri    *    Refund claim - services availed for developing SEZ - admittedly the appellants had not got the impugned services approved by the Approval Committee - at the time of availing services the condition 3(I) of the notification was not fulfilled, therefore, refund cannot be granted - Tri    *    Cenvat credit - various input services availed in the captive mines - Regarding Conveyor Extension, shed extending work at Packing Plant and wagon loading, Borewell works, Providing Drain in railway siding, these are services in relation to construction or execution of works contract of the building or a civil structure or a part thereof or laying of foundation or making of structure for support of capital goods, hence they will be disbarred by the exclusion provision of the said Rule 2(l) - Tri    *    The Cess Act was repealed by the legislature with effect from 25.9.2006. If that be so, cess under the Act could not have been levied on any export that was effected subsequent thereto - HC    *    Correctness of enhancement of value of imported goods - no evidence of any nature has been brought out or discussed before such enhancement. Even contemporaneous value of similar or identical goods have not been examined and discussed - no demand - Tri    *    Classification of goods - rate of tax - KVAT - the very fact that UHT milk is incorporated in the Third Schedule as item No.118 clearly indicates that it is a value added product and cannot be compared with ordinary milk or pasteurized milk - HC
Income Tax
Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapter = Part B. - Deduction at source Chapters List

Part B. - Deduction at source - Income-tax Act, 1961

Part 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 : Omitted
Section 194L : Omitted
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 194LBC : Income in respect of investment in securitization trust.
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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