Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Part B Deduction at source This

  • Login
  • Notifications
  • Plus+

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

Section 195 - Other sums - Income-tax Act, 1961

Extract

  1. 89/2023 - Dated: 16-10-2023 - Income Tax - Amendment in rule 37BB - Furnishing of information for payment to a non-resident, not being a company, or to a foreign company - Income-tax Amendment (Twenty-fifth Amendment), Rules, 2023
  2. 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
  3. 18/2021 - Dated: 16-3-2021 - Income Tax - Income-tax (5th Amendment) Rules, 2021 - New Rule 29BA. Application for grant of certificate for determination of appropriate proportion of sum (other than Salary), payable to non-resident, chargeable in case of the recipien
  4. 75/2020 - Dated: 22-9-2020 - Income Tax - Income-tax (21st Amendment) Rules, 2020.
  5. 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
  6. 29/2018 - Dated: 22-6-2018 - Income Tax - Central Government notifies in a case where a foreign company is said to be resident in India on account of its Place of Effective Managemen
  7. 59/2017 - Dated: 4-7-2017 - Income Tax - Income-tax (19th Amendment) Rules, 2017
  8. 31/2016 - Dated: 5-5-2016 - Income Tax - Income-tax (12th Amendment) Rules, 2016 - Amends Rule 29B - Relaxation from one of the conditions - Application for certificate authorising receipt of interest and other sums without deduction of tax
  9. 8/2016 - Dated: 4-5-2016 - Income Tax - Procedure for submission of Form 15CC by an authorised dealer in respect of remittances under sub-section (6) of section 195 of the Income-tax Act, 1961 read with rule 37BB of the Income-tax Rules, 1962
  10. 93/2015 - Dated: 16-12-2015 - Income Tax - Income-tax (21st Amendment) Rules, 2015
  11. 57/2014 - Dated: 3-11-2014 - Income Tax - Section 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities Supersession of Notification No. S.O. 881(E), dated 14-9-2001.
  12. 55/2014 - Dated: 30-10-2014 - Income Tax - U/s 120 of the Income Tax Act 1961 - Direction made by CBDT to income-tax authority to exercise the powers and perform functions as specified.
  13. 70/2013 - Dated: 18-9-2013 - Income Tax - AMENDMENT IN NOTIFICATION NO.224/2007 DATED 10-8-2007
  14. 67/2013 - Dated: 2-9-2013 - Income Tax - Income-tax (14th Amendment) Rules, 2013 - Furnishing of information by the person responsible for making any payment including any interest or salary or any other sum chargeable to tax, to a non-resident, not being a company, or to a foreign company
  15. 58/2013 - Dated: 5-8-2013 - Income Tax - Income-tax (12th Amendment) Rules, 2013 - Furnishing of information by the person responsible for making payment to a non-resident, not being a company, or to a foreign company
  16. 17/2013 - Dated: 26-2-2013 - Income Tax - Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities
  17. 21/2012 - Dated: 13-6-2012 - Income Tax - No Deduction of tax at source (TDS) on Software
  18. 30/2009 - Dated: 25-3-2009 - Income Tax - Income-tax (Seventh Amendment) Rules, 2009 -Insertion of rule 37 BB - And prescribing forms 15CA and 15CB "Furnishing of information under sub-section (6) of section 195".
  19. 263/2001 - S.O. 881 (E) - Dated: 14-9-2001 - Income Tax - Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities
  20. S. O. 1546 - Dated: 13-4-1999 - Income Tax - Jurisdiction the powers u/s 120
  1. Section 295 - Power to make rules - Income-tax Act, 1961
  2. Section 271I - Penalty for failure to furnish information or furnishing inaccurate information under section 195 - Income-tax Act, 1961
  3. Section 248 - Appeal by person denying liability to deduct tax in certain cases - Income-tax Act, 1961
  4. Section 239A - Refund for denying liability to deduct tax in certain cases - Income-tax Act, 1961
  5. Section 215 - Interest payable by assessee - Income-tax Act, 1961
  6. Section 2(31) to (48) - Definitions [Clause (31) to Clause (48)] - "Person" to "Zero Coupon Bond" - Income-tax Act, 1961
  7. Section 197 - Certificate for deduction at lower rate - Income-tax Act, 1961
  8. Section 194LD - Income by way of interest on certain bonds and Government securities. - Income-tax Act, 1961
  9. Section 194LC - Income by way of interest from Indian company. - Income-tax Act, 1961
  10. Section 194LB - Income by way of interest from infrastructure debt fund - Income-tax Act, 1961
  11. Section 136 - Proceedings before income-tax authorities to be judicial proceedings - Income-tax Act, 1961
  12. Section 115O - Tax on distributed profits of domestic companies - Income-tax Act, 1961
  13. Section 10(23D) to 10(50) - Incomes not included in total income [Clause (23D) to Clause (50)] - Income-tax Act, 1961
  14. Rule 41 - Refund claim - Income-tax Rules, 1962
  15. Rule 37BB - Furnishing of information for payment to a non-resident, not being a company, or to a foreign company - Income-tax Rules, 1962
  16. Rule 31A - Quarterly statement of deduction of tax or collection of tax - Income-tax Rules, 1962
  17. Rule 29BA - Application for grant of certificate for determination of appropriate proportion of sum (other than Salary), payable to non-resident, chargeable in case of the recipients. - Income-tax Rules, 1962
  18. Rule 29B - Application for certificate authorising receipt of interest and other sums without deduction of tax - Income-tax Rules, 1962
  19. Form No. 15CB - Certificate of an accountant - relating to remittance of payments to a non-resident or to a foreign company. [Rule 37BB]
  20. Form No. 15CA - Information to be furnished for payments to a non-resident not being a company, or to a foreign company [Rule 37BB]
  21. Form No. 15D - Application by a person other than a banking company for a certificate under section 195(3) of the Income-tax Act, 1961, for receipt of sums other than interest and dividends without deduction of tax
  22. Form No. 15C - Application by a banking company or insurer for a certificate under section 195(3) of the Income - tax Act, 1961, for receipt of interest and other sums without deduction of tax
  23. Note:- The Cross-Border Software Purchase Conundrum: Supreme Court's Clarification on TDS for Non-Resident Software Transactions as Royalty
  24. Note:- TDS and International Transactions: Categorization of Payments under the ambit of "royalty" or "fees for included services (FTS)"
  25. Note:- Navigating International Taxation Waters
  26. Manual - Refund for denying liability to deduct tax in certain cases - Section 239A
  27. Manual - Appeal by person denying liability to deduct tax in certain cases - Section 248
  28. Manual - Section 197 - Certificate for no or lower deduction of tax
  29. Manual - Section 195 - TDS on income of non-resident or a foreign company
  30. Manual - Section 194-IA - TDS on payment on transfer of certain immovable property
  31. Manual - Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2015-16
  32. Manual - Rate of Tax Deduction at Source (TDS Chart) with Threshold limit for the Financial Year 2014-15
  33. Manual - Rate of Tax Deduction at Source [TDS Chart] with Threshold limit for the Financial Year 2013-14
  34. Manual - Rate of Tax Deduction at Source (TDS Chart) for the Financial Year 2009-10
  35. Manual - Rate of Tax Deduction at Source (TDS Chart) for the Financial Year 2008-09
  36. Manual - Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2012-13

 

 

 

 

Quick Updates:Latest Updates