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Section 197 - Certificate for deduction at lower rate - 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. 54/2020 - Dated: 24-7-2020 - Income Tax - Income-tax ( 17th Amendment) Rules, 2020
  3. 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
  4. 74/2018 - Dated: 25-10-2018 - Income Tax - Income–tax (Eleventh Amendment) Rules, 2018
  5. 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.
  6. 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.
  7. 46/2014 - Dated: 24-9-2014 - Income Tax - Income-tax (9th Amendment) Rules, 2014.
  8. 70/2013 - Dated: 18-9-2013 - Income Tax - AMENDMENT IN NOTIFICATION NO.224/2007 DATED 10-8-2007
  9. 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
  10. 17/2013 - Dated: 26-2-2013 - Income Tax - Section 120(1) and (2) of the Income-tax Act, 1961 - Jurisdiction of income-tax authorities
  11. 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
  1. Section 231 - Faceless collection and recovery of tax - Income-tax Act, 1961
  2. Section 206AA - Requirement to furnish Permanent Account Number - Income-tax Act, 1961
  3. Section 195 - Other sums - Income-tax Act, 1961
  4. Section 194O - Payment of certain sums by e-commerce operator to e-commerce participant - Income-tax Act, 1961
  5. Section 194M - Payment of certain sums by certain individuals or Hindu undivided family - Income-tax Act, 1961
  6. Section 194LBC - Income in respect of investment in securitisation trust. - Income-tax Act, 1961
  7. Section 194LBB - Income in respect of units of investment fund - Income-tax Act, 1961
  8. Section 194LA - Payment of compensation on acquisition of certain immovable property - Income-tax Act, 1961
  9. Section 194K - Omitted - Income-tax Act, 1961
  10. Section 194J - Fees for professional or technical services - Income-tax Act, 1961
  11. Section 194I - Rent - Income-tax Act, 1961
  12. Section 194H - Commission or brokerage - Income-tax Act, 1961
  13. Section 194G - Commission, etc., on the sale of lottery tickets - Income-tax Act, 1961
  14. Section 194D - Insurance commission - Income-tax Act, 1961
  15. Section 194C - Payments to contractors and sub-contractors - Income-tax Act, 1961
  16. Section 194A - Interest other than Interest on securities - Income-tax Act, 1961
  17. Section 194 - Dividends - Income-tax Act, 1961
  18. Section 193 - Interest on securities - Income-tax Act, 1961
  19. Section 192 - Salary - Income-tax Act, 1961
  20. Rule 37BB - Furnishing of information for payment to a non-resident, not being a company, or to a foreign company - Income-tax Rules, 1962
  21. Rule 31A - Quarterly statement of deduction of tax or collection of tax - Income-tax Rules, 1962
  22. Rule 29 - Certificate of no deduction of tax or deduction at lower rates from dividends - Income-tax Rules, 1962
  23. Rule 28AB - Certificate of no deduction of tax in case of certain entities - Income-tax Rules, 1962
  24. Rule 28AA - Certificate for deduction at lower rates or no deduction of tax from income other than dividends - Income-tax Rules, 1962
  25. Rule 28 - Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax - Income-tax Rules, 1962
  26. 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
  27. Manual - Section 197 - Certificate for no or lower deduction of tax
  28. Manual - Section 194LBB - Income in respect of units of investment fund
  29. Manual - Section 206AA - Requirement to furnish Permanent Account Number
  30. Manual - Rate of Tax Deduction at Source (TDS Chart) with Threshold Limit for the Financial Year 2015-16

 

 

 

 

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