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Commentary
Amended by The Finance act, 2018
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32 Records 
DEDUCTION OF TAX AT SOURCE FROM SALARY
1.1 Scope and application of section 192
1.2 Who is to deduct tax at source in case of 'salary' income
1.3 How to compute tax deductible at source in certain cases
1.4 When tax is to be deducted
1.5 When tax is not to be deducted at source or to be deducted at source at lower rate
1.6 Effect of non-furnishing of PAN on rate of tax
1.7 Issues pertaining to computation of salary income
1.8 Option to employer to pay tax on perquisites provided to employee
1.9 Tax Deduction and Collection Account Number (TDCAN)
1.10 Deposit of tax to the credit of the Central Government
1.11 Issue of certificate/statement to employee
1.12 Furnishing of statements by employer to department
1.13 Credit for tax deducted at source
1.14 Returns
1.15 Consequences of failure to deduct or pay tax
1.16 Bar against direct demand on assessee [Section 205]
1.17 Payment of advance tax in case of receipt of income without deduction or collection of tax
1.18 Criminal complaint against employer for deducting tax at source
1.19 Disallowance under section 40(a)(i)/(ia)/(iii)
1.20 Information to be furnished by payer in case of payment to non-resident
DEDUCTION OF TAX AT SOURCE FROM EMPLOYEES’ PROVIDENT FUND SCHEME
2.1 Scope and application of section 192A
2.2 New mechanism of tax deduction under section 192A
2.3 Tax Deduction and Collection Account Number (TDCAN)
2.4 Deposit of tax to the credit of the Central Government
2.5 Certificate/statement for tax deducted at source
2.6 Furnishing of statements by tax deductor to department
2.7 Credit for tax deducted at source
2.8 Claim for refund
2.9 Consequences of failure to deduct or pay tax, etc.
2.10 Disallowance under section 40(a)
2.11 Information to be furnished by payer in case of payment to non-resident
DEDUCTION OF TAX AT SOURCE FROM INTEREST ON SECURITIES
3.1 Scope and application of section 193
3.2 Who is responsible to deduct tax at source
3.3 When payment is made to Government, etc.
3.4 Effect of non-furnishing of PAN on rate of tax
3.5 When tax to be deducted
3.6 When no tax need to be deducted or tax may be deducted at lower rate
3.6A Exemption under section 197A(1F)
3.7 Special provisions for certain entities
3.8 Tax Deduction and Collection Account Number (TDCAN)
3.9 Deposit of tax to the credit of the Central Government
3.10 Certificate/statement for tax deducted at source
3.10A Annual statements to payees by department
3.11 Furnishing of statements by tax deductor to department
3.12 Credit for tax deducted at source
3.13 Returns
3.13A Claim for refund
3.14 Consequences of failure to deduct or pay tax, etc.
3.15 Disallowance under section 40(a)
3.16 Information to be furnished by payer in case of payment to non-resident
DEDUCTION OF TAX AT SOURCE FROM DIVIDENDS
4.1 Scope and application of section 194
DEDUCTION OF TAX AT SOURCE FROM INTEREST OTHER THAN INTEREST ON SECURITIES
5.1 Scope and effect of section 194A
5.2 What is interest
5.3 Payees which are covered by section 194A
5.4 Conditions to be satisfied for application of section 194A
5.5 Who is to deduct tax at source
5.6 When payment is made to Government
5.7 Effect of non-furnishing of PAN or rate of tax
5.8 When tax is to be deducted
5.9 When no tax to be deducted or tax to be deducted at lower rate
5.9A Exemption under section 197A(1F)
5.10 Adjustments under section 194A(4)
5.11 Tax Deduction and Collection Account Number (TDCAN)
5.12 Deposit of tax to credit of Central Government
5.13 Certificate/statement for tax deducted at source
5.13A Annual statements to payees by department
5.14 Furnishing of statements by tax deductor to department
5.15 Credit for tax deducted at source
5.16 Returns to be submitted
5.16A Claim for refund
5.17 Consequences of failure to deduct or pay tax, etc.
5.18 Disallowance under section 40(a)
5.19 Information to be furnished by payer in case of payment to non-resident
DEDUCTION OF TAX AT SOURCE FROM WINNINGS FROM LOTTERY OR CROSS WORD PUZZLE
6.1 Scope and application of section 194B
6.2 Who is responsible for making deduction of tax at source
6.3 When payment is made to Government
6.3A When tax is not to be deducted at source or to be deducted at source at lower rate
6.4 Effect of non-furnishing of PAN on rate of tax
6.5 When tax is to be deducted
6.6 Tax Deduction and Collection Account Number (TDCAN)
6.7 Deposit of tax to the credit of the Central Government
6.8 Certificate/statement for tax deducted at source
6.8A Annual statements to payees by department
6.9 Furnishing of statements by tax deductor to department
6.10 Credit for tax deducted at source
6.11 Returns to be submitted
6.12 Claim for refund
6.13 Consequences of failure to deduct or pay tax, etc.
6.14 Disallowance under section 40(a)
6.15 Information to be furnished by payer in case of payment to non-resident
DEDUCTION OF TAX AT SOURCE FROM WINNINGS FROM HORSE RACES
7.1 Scope and application of section 194BB
7.2 Who is to deduct tax at source
7.3 When payment is made to Government, etc.
7.3A When tax is not to be deducted at source or to be deducted at source at lower rate.
7.4 Effect of non-furnishing of PAN on rate of tax
7.5 When tax to be deducted at source
7.6 Tax Deduction and Collection Account Number (TDCAN)
7.7 Deposit of tax to the credit of the Central Government
7.8 Certificate/statement for tax deducted at source
7.8A Annual statements to payees by department
7.9 Furnishing of statements by tax deductor to department
7.10 Credit for tax deducted at source
7.11 Returns to be submitted
7.12 Claim for refund
7.13 Consequences of failure to deduct or pay tax, etc.
7.14 Disallowance under section 40(a)
7.15 Information to be furnished by payer in case of payment to non-resident
DEDUCTION OF TAX AT SOURCE FROM PAYMENTS TO CONTRACTORS/SUB-CONTRACTORS
8.1 Scope and application of section 194C
8.2 What payments are covered by section 194C
8.3 Meaning of 'any work'
8.4 Departmental clarifications on various issues
8.5 Judicially decided issues
8.6 General exemptions
8.7 When payment is made to Government
8.8 Who is responsible to deduct tax
8.9 Effect of non-furnishing of PAN on rate of tax
8.10 When tax to be deducted
8.11 When no tax need to be deducted or tax may be deducted at lower rate
8.12 Special provisions for certain entities
8.13 Whether in case of composite work deduction of tax at source is to be made on net payment (after excluding cost of materials supplied by Government)
8.14 Tax Deduction and Collection Account Number (TDCAN)
8.15 Deposit of tax to the credit of the Central Government
8.16 Certificate/statement for tax deducted at source
8.16A Annual statements to payees by department
8.17 Furnishing of statements by tax deductor to department
8.18 Credit for tax deducted at source
8.19 Returns to be submitted
8.20 Claim for refund
8.21 Consequences of failure to deduct or pay tax, etc.
8.22 Disallowance under section 40(a)
8.23 Information to be furnished by payer in case of payment to non-resident
DEDUCTION OF TAX AT SOURCE FROM INSURANCE COMMISSION
9.1 Scope and application of section 194D
9.2 Who is responsible to deduct tax at source
9.3 When payment is made to Government, etc.
9.4 Effect of non-furnishing of PAN on rate of tax
9.5 When tax to be deducted
9.5A Rate of tax
9.6 When tax not to be deducted or deducted at lower rate under section 197
9.6A When no tax need to be deducted or tax may be deducted at lower rate u/s 197A
9.7 Special provisions for certain entities
9.8 Tax Deduction and Collection Account Number (TDCAN)
9.9 Deposit of tax to the credit of the Central Government
9.10 Certificate/statement for tax deducted at source
9.10A Annual statements to payees by department
9.11 Furnishing of statements by tax deductor to department
9.12 Credit for tax deducted at source
9.13 Returns to be submitted
9.14 Claim for refund
9.15 Consequences of failure to deduct or pay tax, etc.
9.16 Disallowance under section 40(a)
9.17 Information to be furnished by payer in case of payment to non-resident
PAYMENT IN RESPECT OF LIFE INSURANCE POLICY
10.1 Scope and application of section 194DA
10.2 What payment is covered by section 194DA
10.3 Who is the payer
10.4 Who is the payee
10.5 Conditions to be satisfied for applicability of section 194DA
10.6 Time of deduction of tax
10.7 Rate of TDS
10.8 Who is to deduct tax at source
10.9 Effect of non-furnishing of PAN on rate of tax
10.10 When no tax need to be deducted or tax may be deducted at lower rate
10.11 Tax Deduction and Collection Account Number (TDCAN)
10.12 Deposit of tax to the credit of the Central Government
10.13 Certificate/statement for tax deducted at source
10.13A Annual statements to payees by department
10.14 Furnishing of statements by tax deductor to department
10.15 Credit for tax deducted at source
10.16 Claim for refund
10.17 Consequences of failure to deduct or pay tax, etc.
10.18 Disallowance under section 40(a)
10.19 Information to be furnished by payer in case of payment to non-resident
DEDUCTION OF TAX AT SOURCE FROM PAYMENTS QUA DEPOSITS UNDER NSS
11.1 What payments are covered by section 194EE
11.2 Who is responsible to deduct tax
11.2A Rate of tax
11.3 Effect of non-furnishing of PAN on rate of tax
11.4 When tax to be deducted
11.5 When no tax to be deducted at source
11.6 Tax Deduction and Collection Account Number (TDCAN)
11.7 Deposit of tax to the credit of the Central Government
11.8 Certificate/statement for tax deducted at source
11.8A Annual statements to payees by department
11.9 Furnishing of statements by tax deductor to department
11.10 Credit for tax deducted at source
11.11 Returns to be submitted
11.12 Consequences of failure to deduct or pay tax, etc.
11.13 Claim for refund
11.14 Disallowance under section 40(a)
11.15 Information to be furnished by payer in case of payment to non-resident
DEDUCTION OF TAX AT SOURCE FROM PAYMENTS ON ACCOUNT OF REPURCHASE OF UNITS BY MUTUAL FUNDS OR UNITS BY UTI
12.1 Scope and application of section 194F
12.2 What payments are covered
12.3 Who is to deduct tax at source
12.4 When tax to be deducted
12.5 Deposit of tax to credit of Central Government
12.6 Tax Deduction and Collection Account Number (TDCAN)
12.7 Certificate/statement for tax deducted at source
12.8 Furnishing of statements to department
12.9 Credit for tax deducted at source
12.10 Returns to be submitted
12.11 Consequences of failure to deduct or pay tax, etc.
12.12 Claim for refund
DEDUCTION OF TAX AT SOURCE FROM COMMISSION ON SALE OF LOTTERY TICKETS
13.1 Scope and application of section 194G
13.1A Rate of tax
13.2 Who is responsible to deduct tax
13.3 Effect of non-furnishing of PAN on rate of tax
13.4 When tax to be deducted
13.5 When no tax need to be deducted or tax may be deducted at lower rate
13.6 Special provisions for certain entities
13.7 Tax Deduction and Collection Account Number (TDCAN)
13.8 Deposit of tax to the credit of the Central Government
13.9 Certificate/statement for tax deducted at source
13.9A Annual statements to payees by department
13.10 Furnishing of statements by tax deductor to department
13.11 Credit for tax deducted at source
13.12 Returns to be submitted
13.13 Claim for refund
13.14 Consequences of failure to deduct or pay tax, etc.
13.15 Disallowance under section 40(a)
13.16 Information to be furnished by payer in case of payment to non-resident
DEDUCTION OF TAX AT SOURCE FROM COMMISSION OR BROKERAGE PAYMENTS
14.1 Scope and effect of section 194H
14.2 Meaning of 'commission or brokerage'
14.3 Monetary limit on payment
14.4 Payers who are covered by section 194H
14.5 Payees who are covered by section 194H
14.6 Conditions to be satisfied for the applicability of section 194H
14.6A Rate of tax
14.7 Who is to deduct tax at source
14.8 When payment is made to Government, etc.
14.9 Effect of non-furnishing of PAN on rate of tax
14.10 When tax is to be deducted at source
14.11 When no tax need be deducted or tax be deducted at lower rate
14.12 Special provisions for certain entities
14.12A Exemption u/s 197A(1F)
14.13 Tax Deduction and Collection Account Number (TDCAN)
14.14 Deposit of tax to the credit of the Central Government
14.15 Certificate/statement for tax deducted at source
14.15A Annual statements to payees by department
14.16 Furnishing of statements by tax deductor to department
14.17 Credit for tax deducted at source
14.18 Returns to be submitted
14.18A Claim for refund
14.19 Consequences of non-deduction/short deduction of tax at source
14.20 Disallowance under section 40(a)
14.21 Information to be furnished by payer in case of payment to non-resident
DEDUCTION OF TAX AT SOURCE FROM RENT PAYMENTS
15.1 Scope and effect of section 194-I
15.2 Rent, meaning of
15.3 Monetary limit on rent
15.4 Departmental clarifications
15.5 Judicial rulings
15.6 Payers who are covered by section 194-I
15.7 Payees who are covered by section 194-I
15.8 Conditions to be satisfied for applicability of section 194-I
15.9 Who is to deduct tax at source
15.10 When payment is made to Government, etc.
15.11 When tax to be deducted at source
15.12 When no tax need be deducted or tax be deducted at lower rate under section 197
15.12A When no tax need to be deducted or tax may be deducted at lower rate u/s 197A
15.13 Special provisions for certain entities
15.13A Exemption under section 197A(1F)
15.14 Rate of tax
15.15 Effect of non-furnishing of PAN on rate of tax
15.16 Tax Deduction and Collection Account Number (TDCAN)
15.17 Deposit of tax to the credit of the Central Government
15.18 Certificate/statement for tax deducted at source
15.18A Annual statements to payees by department
15.19 Furnishing of statements by tax deductor to department
15.20 Credit for tax deducted at source
15.21 Returns to be submitted
15.22 Claim for refund
15.23 Consequences for non-deduction/short deduction of tax at source
15.24 Disallowance under section 40(a)
15.25 Information to be furnished by payer in case of payment to non-resident
DEDUCTION OF TAX AT SOURCE FROM PAYMENT ON TRANSFER OF CERTAIN IMMOVABLE PROPERTY
16.1 Scope of section 194-IA
16.2 What payment is covered by section 194-IA
16.3 Who is the payer
16.4 Who is the payee
16.5 Conditions to be satisfied for applicability of section 194-IA
16.6 Time of deduction of tax
16.7 Rate of TDS
16.8 Who is to deduct tax at source
16.9 Where no tax need to be deducted or tax be deducted at lower rate
16.10 Effect of non-furnishing of PAN on rate of tax
16.11 Tax Deduction and Collection Account Number (TDCAN)
16.12 Deposit of tax to the credit of the Central Government
16.13 Certificate/statement for tax deducted at source
16.14 Furnishing of statements by tax deductor to department
16.15 Credit for tax deducted at source
16.16 Claim for refund
16.17 Consequences of failure to deduct or pay tax, etc.
16.18 Disallowance under section 40(a)
16.19 Information to be furnished by payer in case of payment to non-resident
DEDUCTION OF TAX AT SOURCE FROM RENT PAYMENTS IN CERTAIN CASES
17.1 Scope of section 194-IB
17.2 What payment is covered by section 194-IB
17.3 Who is payer
17.4 Who is the payee
17.5 Conditions to be satisfied for applicability of section 194-IB
17.6 Time of deduction of tax
17.7 Rate of TDS
17.8 Who is to deduct tax at source
17.9 Where no tax need to be deducted or tax be deducted at lower rate
17.10 Effect of non-furnishing of PAN on rate of tax
17.11 Tax Deduction and Collection Account Number (TDCAN)
17.12 Deposit of tax to the credit of the Central Government*
17.13 Certificate/statement for tax deducted at source
17.14 Annual statements to payees by department
17.15 Furnishing of statements by tax deductor to department
17.16 Credit for tax deducted at source
17.17 Claim for refund
17.18 Consequences of failure to deduct or pay tax, etc.
17.19 Disallowance under section 40(a)
17.20 Information to be furnished by payer in case of payment to non-resident
DEDUCTION OF TAX AT SOURCE FROM PAYMENT UNDER SPECIFIED AGREEMENT
18.1 Scope of section 194-IC
18.2 What payment is covered by section 194-IC
18.3 Who is the payer
18.4 Who is the payee
18.5 Conditions to be satisfied for applicability of section 194-IB
18.6 Time of deduction of tax
18.6A Rate of tax
18.7 Who is to deduct tax at source
18.8 Effect of non-furnishing of PAN on rate of tax
18.9 When no tax need to be deducted or tax may be deducted at lower rate
18.10 Tax deduction and Collection Account Number (TDCAN)
18.11 Deposit of tax to the credit of Central Government
18.12 Certificate/Statement for tax deducted at source
18.13 Furnishing of statements by tax deductor to department
18.14 Credit for tax deducted at source
18.15 Claim for refund
18.16 Consequences of failure to deduct or pay tax, etc.
18.17 Disallowance under section 40(a)
18.18 Information to be furnished by payer in case of payment to non-resident
DEDUCTION OF TAX AT SOURCE FROM FEES FOR PROFESSIONAL OR TECHNICAL SERVICES
19.1 Scope and effect of section 194J
19.2 Payments covered by section 194J
19.3 Meaning of 'professional services'
19.4 Meaning of Technical Services
19.4A Other services
19.4B Other illustrations
19.5 Meaning of Royalty
19.6 Meaning of 'Non-compete Fees'
19.7 Monetary limit upto which tax is not deductible
19.7A Remuneration/fees/commission paid to company directors
19.8 Payers who are covered by section 194J
19.9 Payees who are covered by section 194J
19.10 Conditions to be satisfied for application of section 194J
19.10A Payments exempt from TDS under section 197A(1F)
19.11 Who is to deduct tax at source
19.11A Rate of tax
19.12 Effect of non-furnishing of PAN on rate of tax
19.13 When tax is to be deducted at source
19.14 When no tax need be deducted or deducted at lower rate
19.15 Special provisions for certain entities
19.15A Exemption under section 197A(1F)
19.16 Tax Deduction and Collection Account Number (TDCAN)
19.17 Deposit of tax to the credit of Central Government
19.18 Certificate/statement for tax deducted at source
19.18A Annual statements to payees by department
19.19 Furnishing of statements by tax deductor to department
19.20 Credit for tax deducted at source
19.21 Returns to be submitted
19.21A Claim for refund
19.22 Consequences of non-deduction/short deduction of tax at source
19.23 Disallowance under section 40(a)
19.24 Information to be furnished by payer in case of payment to non-resident
DEDUCTION OF TAX AT SOURCE FROM INCOME FROM MUTUAL FUNDS/UTI
20.1 Scope and effect of section 194K
DEDUCTION OF TAX AT SOURCE ON PAYMENT OF COMPENSATION ON ACQUISIT ION OF CERTAIN IMMOVABLE PROPERTY
21.1 Scope of the provision
21.2 Payers covered
21.3 Payees covered
21.4 Effect of non-furnishing of PAN on rate of tax
21.5 Threshold limit upto which no deduction shall be made
21.6 Who is to deduct tax at source
21.7 When to deduct tax at source
21.8 When no tax deducted at source or tax to be deducted at lower rate
21.9 Special provisions for certain entities
21.10 Tax Deduction and Collection Account Number (TDCAN)
21.11 Deposit of tax to the credit of the Central Government
21.12 Certificate/statement for deduction of tax at source
21.12A Annual statements to payees by department
21.13 Furnishing of statements by tax deductor to department
21.14 Credit for tax deducted at source
21.15 Returns to be submitted
21.16 Claim for refund
21.17 Consequences of non-deduction/short deduction/non-payment of tax at source
21.18 Disallowance under section 40(a)
21.19 Information to be furnished by payer in case of payment to non-resident
INCOME FROM UNITS OF A BUSINESS TRUST
22.1 Scope of section 194LBA
22.2 What payment is covered by section 194LBA
22.3 Who is the payer
22.4 Who is the payee
22.5 Conditions to be satisfied for applicability of section 194LBA
22.6 Time of deduction of tax
22.7 Who is to deduct tax at source
22.8 Effect of non-furnishing of PAN on rate of tax
22.9 When no tax need to be deducted or tax may be deducted at lower rate
22.10 Tax deduction and Collection Account Number (TDCAN)
22.11 Deposit of tax to the credit of Central Government
22.12 Certificate/Statement for tax deducted at source
22.13 Furnishing of statements by tax deductor to department
22.14 Credit for tax deducted at source
22.15 Claim for refund
22.16 Consequences of failure to deduct or pay tax, etc.
22.17 Disallowance under section 40(a)
22.18 Information to be furnished by payer in case of payment to non-resident
INCOME FROM UNITS OF AN INVESTMENT FUND
23.1 Scope of section 194LBB
23.2 What payment is covered by section 194LBB
23.3 Who is the payer
23.4 Who is the payee
23.5 Conditions to be satisfied for applicability of section 194LBB
23.5A Rate of tax
23.6 Time of deduction of tax
23.7 Who is to deduct tax at source
23.8 Effect of non-furnishing of PAN on rate of tax
23.9 When no tax need to be deducted or tax may be deducted at lower rate
23.10 Tax Deduction and Collection Account Number (TDCAN)
23.11 Deposit of tax to the credit of Central Government
23.12 Certificate/Statement for tax deducted at source
23.13 Furnishing of statements by tax deductor to department
23.14 Credit for tax deducted at source
23.15 Claim for refund
23.16 Consequences of failure to deduct or pay tax, etc.
23.17 Disallowance under section 40(a)
23.18 Information to be furnished by payer in case of payment to non-resident
INCOME FROM INVESTMENT IN SECURITISATION TRUST
24.1 Scope of section 194LBC
24.2 What payment is covered by section 194LBC
24.3 Who is the payer
24.4 Who is the payee
24.5 Conditions to be satisfied for applicability of section 194LBC
24.6 Time of deduction of tax
24.7 Who is to deduct tax at source
24.8 Effect of non furnishing of PAN on rate of tax
24.9 When no tax need to be deducted or tax may be deducted at lower rate
24.10 Tax Deduction and Collection Account Number (TDCAN)
24.11 Deposit of tax to the credit of Central Government
24.12 Certificate/Statement for tax deducted at source
24.13 Furnishing of statements by tax deductor to department
24.14 Credit for tax deducted at source
24.15 Claim for refund
24.16 Consequences of failure to deduct or pay tax, etc.
24.17 Disallowance under section 40(a)
24.18 Information to be furnished by payer in case of payment to non-resident
DEDUCTION OF TAX AT SOURCE FROM PAYMENTS TO NON-RESIDENTS
25.1 Scope of this Chapter
25.2 Scope of section 195
25.3 Conditions to be satisfied to apply section 195
25.4 Payers who are covered by section 195
25.5 Payees who are covered by section 195
25.6 What kind of payments are covered
25.7 Sum chargeable under the Act
25.8 Who is to deduct tax at source
25.9 Effect of non-furnishing of PAN on rate of tax
25.10 When tax to be deducted at source
25.11 When no tax need to be deducted or tax may be deducted at lower rate
25.12 Special provisions for certain entities
25.13 Tax Deduction and Collection Account Number (TDCAN)
25.14 Deposit of tax to the credit of the Central Government
25.15 Certificate/statement for tax deducted at source
25.15A Annual statements to payees by department
25.16 Furnishing of statements by tax deductor to department
25.17 Credit for tax deducted at source
25.18 Consequences of failure to deduct or pay tax, etc.
25.19 Claim for refund
25.19A Interest on refund u/s 244A on exceeds TDS deposited u/s 195
25.20 Procedure for refund to tax deductor
25.20A Disallowance under section 40(a)
25.20B Information to be furnished by payer in case of payment to non-resident
25.21 Scope and application of section 194E
25.22 Who is to deduct tax at source
25.23 When tax is to be deducted at source
25.24 Effect of private arrangement whereunder tax liability of payee will be borne by payer
25.25 Tax to be deducted at lower rate or not to be deducted at all
25.25A Effect of non-furnishing of PAN on rate of tax
25.26 Tax Deduction and Collection Account Number (TDCAN)
25.27 Deposit of tax to credit of Central Government
25.28 Certificate for tax deducted at source
25.29 Furnishing of quarterly statements by the deductor to department
25.30 Credit for tax deducted at source
25.31 Consequences of failure to deduct or pay tax, etc.
25.32 Claim for refund
25.32A Disallowance under section 40(a)
25.32B Information to be furnished by payer in case of payment to non-resident
25.33 Scope and application of section 194LB
25.34 What is the payment covered by section 194LB
25.35 Who is the payer
25.36 Who is the payee
25.36A Who is to deduct tax at source
25.37 When tax is to be deducted at source
25.37A Effect of non-furnishing of PAN on rate of tax
25.38 When tax is not to be deducted at source or to be deducted at source at lower rate
25.39 Tax Deduction and Collection Account Number (TDCAN)
25.40 Deposit of tax to credit of Central Government
25.41 Certificate for tax deducted at source
25.42 Furnishing of statements by the deductor to the department
25.43 Credit for tax deducted at source
25.44 Consequences of failure to deduct or pay tax, etc.
25.45 Claim for refund
25.45A Disallowance under section 40(a)
25.45B Information to be furnished by payer in case of payment to non-resident
25.46 Scope and application of section 194LC
25.47 Deposit of tax to the credit of Central Government
25.48 Certificate for tax deducted at source
25.49 Furnishing of quarterly statements by the deductor to the department
25.50 Credit for tax deducted at source
25.51 Claim for refund
25.52 Consequences of failure to deduct or pay tax, etc.
25.52A Disallowance under section 40(a)
25.52B Information to be furnished by payer in case of payment to non-resident
25.53 Scope and application of section 194LD
25.54 Deposit of tax to the credit of Central Government
25.55 Certificate for tax deducted at source
25.56 Furnishing of quarterly statements by the deductor to the department
25.57 Credit for tax deducted at source
25.58 Claim for refund
25.59 Consequences of failure to deduct or pay tax, etc.
25.60 Disallowance under section 40(a)
25.61 Information to be furnished by payer in case of payment to non-resident
DEDUCTION OF TAX AT SOURCE FROM INCOME IN RESPECT OF UNITS OF NON-RESIDENTS
26.1 Scope and effect of section 196A
DEDUCTION OF TAX AT SOURCE FROM INCOME FROM UNITS OF OFF-SHORE FUNDS
27.1 Scope and application of section 196B
27.2 Who is to deduct tax at source
27.3 When tax is to be deducted at source
27.4 When no tax can be deducted or tax be deducted at lower rate
27.4A Effect of non-furnishing of PAN on rate of tax
27.5 Tax Deduction and Collection Account Number (TDCAN)
27.6 Deposit of tax to credit of Central Government
27.7 Certificate for tax deducted at source
27.8 Furnishing of quarterly statements by the deductor
27.9 Credit for tax deducted at source
27.10 Consequences of failure to deduct or pay tax, etc.
27.11 Claim for refund
27.12 Disallowance under section 40(a)
27.13 Information to be furnished by payer in case of payment to non-resident
DEDUCTION OF TAX AT SOURCE ON INCOME FROM FOREIGN CURRENCY BOND OR GLOBAL DEPOSITORY RECEIPTS OF INDIAN COMPANY
28.1 General
28.2 When tax is to be deducted
28.3 Tax Deduction and Collection Account Number (TDCAN)
28.4 When tax is not to deducted or to be deducted at lower rate
28.5 Effect of non-furnishing of PAN on rate of tax
28.6 Deposit of tax to the credit of Central Government
28.7 Issue of certificate for tax deduction
28.8 Furnishing of quarterly statements by the deductor
28.9 Credit for tax deducted at source
28.10 Consequences of failure to deduct or pay tax, etc.
28.11 Claim for refund
28.12 Disallowance under section 40(a)
28.13 Information to be furnished by payer in case of payment to non-resident
DEDUCTION OF TAX AT SOURCE FROM INCOME OF FOREIGN INSTITUTIONAL INVESTORS FROM SECURITIES
29.1 Scope of provisions
29.2 When tax is to be deducted
29.3 Tax Deduction and Collection Account Number (TDCAN)
29.4 When tax is not to deducted or to be deducted at lower rate
29.5 Effect of non-furnishing of PAN on rate of tax
29.6 Deposit of tax to the credit of Central Government
29.7 Issue of certificate for tax deduction
29.8 Furnishing of quarterly statements by the tax deductor
29.9 Credit for tax deducted at source
29.10 Consequences of failure to deduct or pay tax, etc.
29.11 Claim for refund
29.12 Disallowance under section 40(a)
29.13 Information to be furnished by payer in case of payment to non-resident
TAX COLLECTION AT SOURCE
30.1 Who is responsible to collect tax at source under section 206C
30.2 Specified goods
30.3 Who is a 'seller'
30.4 Who is a 'buyer'
30.5 Certain lessors/licensors are also covered
30.6 Motor vehicle
30.7 General exemption
30.7A When tax has to be collected at source
30.8 Rate at which tax is to be collected
30.9 Goods utilised for manufacturing/processing/power generation is not subject to tax collection
30.9A Requirement to furnish Permanent Account number by collectee
30.10 Tax Deduction and Collection Account Number (TDCAN)
30.11 Deposit of tax
30.12 Issue of certificate/statement to buyer/licensee/lessee
30.12A Annual statements to buyer/licensee/lessee by department
30.13 Furnishing of statements by tax collector to department
30.14 Credit for tax collected at source
30.15 Returns
30.16 Consequence of failure to collect tax
30.17 Payment of advance tax in case of receipt of income without deduction or collection of tax
30.18 Section 44AC v. Section 206C
QUOTING OF PAN IN TDS/TCS TRANSACTIONS
31.1 Intimating PAN to tax deductor/tax collector
31.2 Quoting of PAN by tax deductor
31.3 Quoting of PAN by tax collector
31.4 Penalty for failure to comply with the provisions of section 139A
31.5 Effect of non-furnishing of PAN under TDS provisions
31.6 Effect of non-furnishing of PAN under TCS provisions
TDS SURVEY
32.1 TDS survey