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
Income Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Section 197A of the income-tax Act, 1961 - Deduction of tax at ...

Income Tax

June 22, 2016

Section 197A of the income-tax Act, 1961 - Deduction of tax at source - no deduction in certain cases - Specified payment under section 197A (1F) - if payment is made to a bank listed in the Second Schedule to the Reserve Bank of India Act, 1934 - Notification

View Source

 


 

You may also like:

  1. Section 197A of the income-tax Act, 1961 - No TDS if payment is made to a bank listed in the Second Schedule to the Reserve Bank of India Act, 1934 - Notification

  2. Disallowance of remuneration paid to working partners - instead of specified remuneration in the partnership deed, it is linked to provisions of section 40(b)(v) income...

  3. Liability to deduct TDS u/s 194C - cinecasting/distribution of movies would be outside the purview of section 194C of the Income Tax Act, 1961 requiring tax deduction at...

  4. Order under section 119(2) of the Income-tax Act, 1961- Extension of the due date of payment of tax deducted at source under 194M of the Act

  5. U/s 92C(2) of IT Act 1961- Computation of arm's length price - specifies the tolerance limit in case of wholesale trading and other cases - Notification

  6. Section 194S : TDS on payment on transfer of virtual digital asset - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

  7. TDS deduction under section 194A of the Income-tax Act, 1961 in case of Senior Citizens - NO TDS on interest upto ₹ 50,000.

  8. Amendment of section 197A. - no TDS to be made in certain cases. - It is proposed to amend the said sub-sections to give reference of section 194-I therein so as to...

  9. Deduction on municipal taxes – Income declared as income from other sources – claim of expenditure/deduction of actual payment made by the assessee in respect of the...

  10. Deduction of interest u/s 94B shall exclude certain class of NBFC as specified which were included in the definition of banking units earlier.

 

Quick Updates:Latest Updates