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Section 194 - Dividends - Income-tax Act, 1961

Extract

  1. 02/2023 - Dated: 27-9-2023 - Income Tax - Procedure, format and standards for filling an application for grant of certificate under sub-rule (4) and its proviso of Rule 28AA of Income Tax Rules, 1962, for deduction of Income-tax at any lower rate or no deduction of Income-tax under sub-section (1) of section 197 of the Income-tax Act, 1961 through TRACES
  2. 52/2023 - Dated: 20-7-2023 - Income Tax - No deduction of tax u/s 194 of the IT Act 1961 from any income in the nature of dividend paid by any unit of an International Financial Services Centre [engaged in the business of leasing of an aircraft]
  3. 71/2021 - Dated: 8-6-2021 - Income Tax - Income-tax (17th Amendment) Rules, 2021 - TDS - Statement of deduction of tax under sub-section (3) of section 200.
  4. 08/2018 - Dated: 31-12-2018 - Income Tax - Procedure, format and standards for filing an application for grant of certificate for deduction of Income-tax at any lower rate or no deduction of Income-tax under sub-section (1) of Section 197 / collection of the tax at any lower rate under subsection (9) of Section 206C of the Income-tax Act, 1961 through TRACES
  5. 6/2017 - Dated: 30-5-2017 - Income Tax - Declaration in Form 15G/15H to be furnished to the Deductor/Payer for each Financial Year - Clarifications
  1. Section 215 - Interest payable by assessee - Income-tax Act, 1961
  2. Section 2(31) to (48) - Definitions [Clause (31) to Clause (48)] - "Person" to "Zero Coupon Bond" - Income-tax Act, 1961
  3. Section 2(15A) to 2(30) - Definitions [Clause (15A) to Clause (30)] - "Chief Commissioner" to "Non-resident" - Income-tax Act, 1961
  4. Section 197B - Lower deduction in certain cases for a limited period - Income-tax Act, 1961
  5. Section 197A - No deduction to be made in certain cases - Income-tax Act, 1961
  6. Section 197 - Certificate for deduction at lower rate - Income-tax Act, 1961
  7. Section 172 - Shipping business of non-residents - Income-tax Act, 1961
  8. Section 115O - Tax on distributed profits of domestic companies - Income-tax Act, 1961
  9. Section 10(23D) to 10(50) - Incomes not included in total income [Clause (23D) to Clause (50)] - Income-tax Act, 1961
  10. Rule 41 - Refund claim - Income-tax Rules, 1962
  11. Rule 37 - Prescribed returns regarding tax deducted at source under section 206 (Omitted) - Income-tax Rules, 1962
  12. Rule 31A - Quarterly statement of deduction of tax or collection of tax - Income-tax Rules, 1962
  13. Rule 27 - Prescribed arrangements for declaration and payment of dividends within India - Income-tax Rules, 1962
  14. Manual - Section 197A - Self declaration for Non-deduction of TDS
  15. Manual - Section 197 - Certificate for no or lower deduction of tax
  16. Manual - Section 194A - TDS on Interest other than "Interest on Securities"
  17. Manual - Section 194 - TDS on Dividend
  18. Manual - Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2015-16
  19. Manual - Rate of Tax Deduction at Source (TDS Chart) with Threshold limit for the Financial Year 2014-15
  20. Manual - Rate of Tax Deduction at Source [TDS Chart] with Threshold limit for the Financial Year 2013-14
  21. Manual - Rate of Tax Deduction at Source (TDS Chart) for the Financial Year 2009-10
  22. Manual - Rate of Tax Deduction at Source (TDS Chart) for the Financial Year 2008-09
  23. Manual - Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2012-13

 

 

 

 

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