- Section 200 – Duty Of Person Deducting Tax
- Section 272A – Penalty For Failure to Furnish Statement
- Section 276B – Prosecution
- Section 197 – Certificate For Deduction At Lower Rate
- Section 197A – No Deduction To Be Made In Certain Cases
- Section 206AA – Requirement to Furnish Permanent Account Number Tax Deduction at Higher Rate For Failure to Furnish PAN
- Section 200A – Processing of Statement of Tax Deducted at Source
- Section 191 – Direct Payment of Tax By The Assessee
- Section 201 – Consequences Of Failure To Deduct Or Pay TDS
Tax Deduction At Source
- Section 192 – TDS On Salaries
- Section 193 – TDS On Interest On Securities
- Section 194 – TDS On Dividends
- Section 194A – TDS On Interest Other Than "Interest On Securities"
- Section 206A – Furnishing Of Quarterly Return In Respect Of Payment Of Interest To Residents Without Deduction Of Tax
- Section 194B – TDS On Winnings From Lottery Or Crossword Puzzle
- Section 194BB – TDS On Winnings From Horse Race
- Section 194C – TDS On Payments To Contractors And Sub-Contractors
- Section 194D – TDS On Insurance Commission
- Section 194E – TDS On Payment To Non-Resident Sportsmen Or Sports Associations
- Section 194G – TDS On Commission, Etc. On The Sale Of Lottery Tickets
- Section 194H – TDS On Commission Or Brokerage
- Section 194-I – TDS On Rent
- Clarification from CBDT
- Circular No. 5/2001 Dated 2.3.2001
- Extract of Circular No. 5/2002 Dated 30.7.2002
- Circular No. 4/2008 Dated 28.04.2008
- Circular No. 1/2008 Dated 10.1.2008
- Section 194J – TDS On Fees For Professional Or Technical Services
- Notification No. 88/2008 Dated 21.8.2008
- Clarification from CBDT
- Section 194LA – Payment Of Compensation On Acquisition Of Certain Immovable Property
- Section 195 – TDS On Other Sums
- Section 195A – Income Payable "Net Of Tax"
- Section 196 – Interest Or Other Sums Payable To Government, Reserve Bank Or Certain Corporations
- Section 196B – TDS On Income From Units
- Section 196C – TDS On Income From Foreign Currency Bonds Or Shares Of Indian Company
- Section 196D – TDS On Income Of Foreign Institutional Investors From Securities
- Section 198 – Tax Deducted Is Income Received
- Section 199 – Credit For Tax Deducted
Tax Collection At Source
- Section 206C(1) – Profit And Gains From Business Of Trading In Alcoholic Liquor, Forest Produce, Scrap, Etc.
- Section 203A – Tax Deduction And Collection Account Number
|