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Section 197 - Certificate for deduction at lower rate - Income-tax Act, 1961

Extract

..... the Assessing Officer is satisfied] that the total income 13[***] of the recipient justifies the deduction of income-tax 14[***] at any lower rates or no deduction of income-tax 15[***], as the case may be, the 16[Assessing] Officer shall, on an application made by the assessee in this behalf, give to him such certificate as may be appropriate. (2) Where any such certificate is given, the person responsible for paying the income shall, until such certificate is cancelled by the 17[Assessing] Of .....

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Section 197 - Certificate for deduction at lower rate - Income-tax Act, 1961

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..... 86, w.e.f. 1-4-1987 and Direct Tax Laws (Amdt.) Act, 1987, w.e.f. 1-4-1988. 3. Inserted by the Finance Act, 2003, w.e.f. 1-6-2003. 4. Inserted by the Finance Act, 1993, w.e.f. 1-6-1993. 5. Inserted by the Finance Act, 2003, w.e.f. 1-6-2003. 6. Inserted by the Finance Act, 2003, w.e.f. 1-6-2003. 7. Inserted by the Finance Act, 2001, w.e.f. 1-6-2001. 8. Inserted by the Finance Act, 1994, w.e.f. 1-6-1994. 9. Inserted by the Finance Act, 2003, w.e.f. 1-6-2003. 10. Inserted by the Finance Act, 1995, .....

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Section 197 - Certificate for deduction at lower rate - Income-tax Act, 1961

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  1. Notification No. 54/2020 - Dated: 24-7-2020 - Income-tax ( 17th Amendment) Rules, 2020
  2. Notification No. 8/2018 - Dated: 31-12-2018 - 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...
  3. Notification No. 74/2018 - Dated: 25-10-2018 - Income–tax (Eleventh Amendment) Rules, 2018
  4. Notification No. 263/2001 - S.O. 881 (E) - Dated: 14-9-2001 - Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities
  5. Notification No. 55/2014 - Dated: 30-10-2014 - 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.
  6. Notification No. 57/2014 - Dated: 3-11-2014 - 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.
  7. Notification No. 46/2014 - Dated: 24-9-2014 - Income-tax (9th Amendment) Rules, 2014.
  8. Notification No. 70/2013 - Dated: 18-9-2013 - AMENDMENT IN NOTIFICATION NO.224/2007 DATED 10-8-2007
  9. Notification No. 58/2013 - Dated: 5-8-2013 - 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...
  10. Notification No. 17/2013 - Dated: 26-2-2013 - Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities
  1. Section 206AA - Requirement to furnish Permanent Account Number
  2. Section 195 - Other sums
  3. Section 194LBC - Income in respect of investment in securitisation trust.
  4. Section 194LBB - Income in respect of units of investment fund
  5. Section 194LA - Payment of compensation on acquisition of certain immovable property
  6. Section 194J - Fees for professional or technical services
  7. Section 194I - Rent
  8. Section 194H - Commission or brokerage
  9. Section 194G - Commission, etc., on the sale of lottery tickets
  10. Section 194D - Insurance commission
  11. Section 194C - Payments to contractors and sub-contractors
  12. Section 194A - Interest other than Interest on securities
  13. Section 194 - Dividends
  14. Section 193 - Interest on securities
  15. Section 192 - Salary
  16. Rule 37BB - Furnishing of information for payment to a non-resident, not being a company, or to a foreign company
  17. Rule 31A - Quarterly statement of deduction of tax or collection of tax
  18. Rule 29 - Certificate of no deduction of tax or deduction at lower rates from dividends
  19. Rule 28AB - Certificate of no deduction of tax in case of certain entities
  20. Rule 28AA - Certificate for deduction at lower rates or no deduction of tax from income other than dividends
  21. Rule 28 - Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax
  22. Form No. 13 - Application by a person for a certificate under sections 197 and/or 206C(9) of the Income-tax Act, 1961, for no deduction/collection of tax or deduction/ collection of tax at a lower rate
  23. Manual - Section 197 - Certificate for no or lower deduction of tax
  24. Manual - Section 192A - TDS from withdrawal from Employees Provident Fund Scheme
  25. Manual - Section 206AA - Requirement to furnish Permanent Account Number
  26. Manual - Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2015-16

 

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