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Commentary
Updated up to The Finance Act, 2017
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34 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
1.10A Supporting evidence for HRA/LTC/Interest on Home Loan/Deductions under Chapter VI-A
1.11 Issue of certificate/statement to employee
1.11A Annual statements to employees by department
1.12 Furnishing of statements by employer to department
1.13 Credit for tax deducted at source
1.14 Returns
1.14A Claim for refund
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
Annex 1.1 SPECIMEN APPLICATION TO ASSESSING OFFICER FOR ALLOWING THE EMPLOYER TO DEDUCT TAX AT SOURCE QUARTERLY
Annex 1.2 GIST OF SOME RELEVANT CBDT'S CIRCULARS
Annex 1.3 SECTION 192 OF THE INCOME-TAX ACT, 1961 - DEDUCTION OF TAX AT SOURCE - SALARY - INCOME-TAX DEDUCTION FROM SALARIES DURING FINANCIAL YEAR 2016-17 UNDER SECTION 192
ANNEX 1.4 OPTION TO CERTIFY TDS CERTIFICATES BY WAY OF DIGITAL SIGNATURES - CIRCULAR UNDER SECTION 119 OF THE INCOME-TAX ACT, 1961
ANNEX 1.5 TAX DEDUCTORS TO QUOTE PAN IN TDS RETURNS
ANNEX 1.6 CERTIFICATE OF LOWER DEDUCTION OR NON-DEDUCTION OF TAX AT SOURCE - WHERE APPROVAL OF COMMISSIONER (TDS) IS REQUIRED BEFORE ISSUING CERTIFICATE
ANNEX 1.7 ISSUE OF CERTIFICATE OF LOWER DEDUCTION OR NON-DEDUCTION OF TAX AT SOURCE UNDER SECTION 197 AND CERTIFICATE FOR LOWER COLLECTION OF INCOME-TAX UNDER SECTION 206C(9) IN ELECTRONIC FORMAT
ANNEX 1.8 CENTRALISED PROCESSING OF STATEMENTS OF TAX DEDUCTED AT SOURCE SCHEME, 2013
ANNEX 1.9 ISSUANCE OF CERTIFICATE FOR TAX DEDUCTED AT SOURCE IN FORM NO. 16 IN ACCORDANCE WITH THE PROVISIONS OF SECTION 203 READ WITH RULE 31
ANNEX 1.10 DISPOSAL OF APPLICATION FOR CERTIFICATE OF LOWER DEDUCTION OR NON-DEDUCTION OF TAX AT SOURCE UNDER SECTION 197
ANNEX 1.11 CREDIT OF TDS UNDER SECTION 199 TO AN ASSESSEE WHEN THE TAX DEDUCTED HAS BEEN DEPOSITED WITH THE REVENUE BY THE DEDUCTOR - DIRECTION OF DELHI HC IN COURT ON ITS OWN MOTION v. CIT [2013] 31 taxmann.com 31/214 TAXMAN 335
ANNEX 1.12 NON-DEPOSIT OF TAX DEDUCTED AT SOURCE EFFECT OF
ANNEX 1.13 REFUNDS - INTEREST ON - PAYMENT OF INTEREST ON REFUND OF EXCESS TDS DEPOSITED UNDER SECTION 195
ANNEX 1.14 PROCEDURE FOR ONLINE SUBMISSION OF STATEMENT OF DEDUCTION OF TAX UNDER SUB-SECTION (3) OF SECTION 200 AND STATEMENT OF COLLECTION OF TAX UNDER PROVISO TO SUB-SECTION (3) OF SECTION 206C READ WITH RULE 31A(5) AND RULE 31AA(5)
ANNEX 1.15 PROCEDURE FOR PURPOSES OF FURNISHING AND VERIFICATION OF FORM 26A FOR REMOVING OF DEFAULT OF SHORT DEDUCTION AND/OR NON-DEDUCTION OF TAX AT SOURCE
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
2.5A Annual statements to payees by department
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
ANNEX 2.1 SIMPLIFICATION OF PROCEDURE FOR FORM NOS.15G & 15H
ANNEX 2.2 PROCEDURE FOR SUBMISSION OF DECLARATION BY PERSON CLAIMING RECEIPT OF CERTAIN INCOMES WITHOUT DEDUCTION OF TAX IN FORM 15G/15H UNDER SUB-SECTION (1) OR UNDER SUB-SECTION (1A) OF SECTION 197A READ WITH RULE 29C
ANNEX 2.3 DATE FOR FURNISHING FORM NOS. 15G & 15H
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
ANNEX 3.1 CLARIFICATION ON DEDUCTION OF TAX AT SOURCE ON INTEREST PAYABLE ON 8 PER CENT SAVINGS (TAXABLE) BONDS, 2003
ANNEX 3.2 CERTIFICATE FOR DEDUCTION AT LOWER RATE - ORDER REGARDING EXEMPTION FROM THE TDS PROVISIONS UNDER SECTION 197 READ IN CONJUNCTION WITH SECTION 10(26BBB)
ANNEX 3.3 ISSUANCE OF TDS CERTIFICATES IN FORM NO. 16A DOWNLOADED FROM TIN WEBSITE
ANNEX 3.4 DEDUCTION OF TAX AT SOURCE - NON-DEDUCTION IN CERTAIN CASES - SIMPLIFICATION OF PROCEDURE FOR FORM NOS. 15G & 15H
ANNEX 3.5 AMENDMENT TO SECTION 197A
ANNEX 3.6 CORPORATION ESTABLISHED FOR WELFARE AND ECONOMIC UPLIFTMENT OF EX-SERVICEMEN - REQUIREMENT OF TAX DEDUCTION AT SOURCE IN CASE OF CORPORATIONS WHOSE INCOME IS EXEMPT UNDER SECTION 10(26BBB) - EXEMPTION THEREOF
ANNEX 3.7 EXEMPTION UNDER SECTION 197A(1F) TO TIRUMALA TIRUPATI DEVASTHANAMS
ANNEX 3.8 PROCEDURE FOR SUBMISSION OF DECLARATION BY PERSON CLAIMING RECEIPT OF CERTAIN INCOMES WITHOUT DEDUCTION OF TAX IN FORM 15G/15H UNDER SUB-SECTION (1) OR UNDER SUB-SECTION (1A) OF SECTION 197A OF THE INCOME-TAX ACT, 1961 READ WITH RULE 29C OF INCOME-TAX RULES, 1962
Deduction of tax at source from dividends
4.1 Scope and application of section 194
4.2 When payment is made to Central Government, etc.
4.3 Who is to deduct tax at source
4.4 Effect of non-furnishing of PAN on rate of tax
4.5 When tax to be deducted at source
4.6 When no tax to be deducted or tax to be deducted at lower rate
4.6A Exemption under section 197A(1F)
4.7 Tax Deduction and Collection Account Number (TDCAN)
4.8 Deposit of tax to the credit of the Central Government
4.9 Certificate/statement of tax deducted at source to shareholder
4.9A Annual statements to payees by department
4.10 Furnishing of statements by tax deductor to department
4.11 Credit for tax deducted at source
4.12 Returns to be submitted
4.13 Claim for refund
4.14 Consequence of failure to deduct or pay tax, etc.
4.15 Disallowance under section 40(a)
4.16 Information to be furnished by payer in case of payment to non-resident
ANNEX 4.1 DEDUCTION OF TAX AT SOURCE - NON-DEDUCTION IN CERTAIN CASES - SIMPLIFICATION OF PROCEDURE FOR FORM NOS. 15G & 15H
ANNEX 4.2 EXEMPTION UNDER SECTION 197A(1F) TO SECURITISATION TRUST
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
ANNEX 5.1 NOTIFIED INSTITUTIONS UNDER SECTION 194A(3)(iii)(f)
ANNEX 5.2 NOTIFIED DEPOSIT SCHEME UNDER SECTION 194A(3)(vi)
ANNEX 5.3 TAX DEDUCTION AT SOURCE ON PAYMENT OF INTEREST ON TIME DEPOSITS UNDER SECTION 194A BY BANKS FOLLOWING CORE-BRANCH BANKING SOLUTIONS (CBS) SOFTWARE
ANNEX 5.4 TDS UNDER SECTION 194A ON INTEREST ON FIXED DEPOSIT MADE ON DIRECTION OF COURTS
ANNEX 5.5 EXEMPTION UNDER SECTION 197A(1F) TO PAYMENT OF NATURE SPECIFIED UNDER SECTION 10(23FBA) RECEIVED BY INVESTMENT FUND UNDER SECTION 115UB
ANNEX 5.6 DEDUCTION OF TAX AT SOURCE - NON-DEDUCTION IN CERTAIN CASES - SIMPLIFICATION OF PROCEDURE FOR FORM NOS. 15G & 15H
ANNEX 5.7 AMENDMENT TO SECTION 197A
ANNEX 5.8 CORPORATION ESTABLISHED FOR WELFARE AND ECONOMIC UPLIFTMENT OF EX-SERVICEMEN - REQUIREMENT OF TAX DEDUCTION AT SOURCE IN CASE OF CORPORATIONS WHOSE INCOME IS EXEMPT UNDER SECTION 10(26BBB) - EXEMPTION THEREOF
ANNEX 5.9 EXEMPTION UNDER SECTION 197A(1F) TO TIRUMALA TIRUPATI DEVASTHANAMS
ANNEX 5.10 EXEMPTION UNDER SECTION 197A(1F) TO SPECIFIED INCOME IN CASE OF BANKS
ANNEX 5.11 EXEMPTION UNDER SECTION 197A(1F) TO SECURITISATION TRUST
ANNEX 5.12 APPLICABILITY OF SECTION 197A(1D) AND SECTION 10(15)(viii) TO INTEREST PAID BY IFSC BANKING UNITS (IBUs) SET UP IN SPECIAL ECONOMIC ZONES
ANNEX 5.13 PROCEDURE FOR SUBMISSION OF DECLARATION BY PERSON CLAIMING RECEIPT OF CERTAIN INCOMES WITHOUT DEDUCTION OF TAX IN FORM 15G/15H UNDER SUB-SECTION (1) OR UNDER SUB-SECTION (1A) OF SECTION 197A OF THE INCOME-TAX ACT, 1961 READ WITH RULE 29C OF INCOME-TAX RULES, 1962
Deduction of tax at source from winnings from lottery or crossword 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
ANNEX 8.1 DEDUCTION OF TAX AT SOURCE UNDER SECTION 194C, FROM PAYMENTS MADE TO CONTRACTORS/SUB-CONTRACTORS - SUPREME COURT JUDGMENT DATED 23RD MARCH, 1993 IN ASSOCIATED CEMENT CO. LTD. v. CIT - INSTRUCTIONS REGARDING
ANNEX 8.2 CLARIFICATION ON ISSUES RELATING TO SECTIONS 194C, 194-I & 194J
ANNEX 8.3 APPLICABILITY OF TDS PROVISIONS OF SECTION 194C ON CONTRACT FOR FABRICATION OF ARTICLE OR THING AS PER SPECIFICATIONS GIVEN BY THE ASSESSEE - CONTRADICTION BETWEEN TWO CIRCULARS OF CBDT - RESOLUTION THEREOF
ANNEX 8.4 ISSUE OF TDS CERTIFICATE IN CASES OF TRUCK/ GOODS-CARRIAGE OPERATORS
ANNEX 8.5 DEDUCTION OF TAX AT SOURCE ON PAYMENT OF GAS TRANSPORTATION CHARGES BY THE PURCHASER OF NATURAL GAS TO THE SELLER OF GAS
ANNEX 8.6 TAX DEDUCTION AT SOURCE (TDS) ON PAYMENTS BY BROADCASTERS OR TELEVISION CHANNELS TO PRODUCTION HOUSES FOR PRODUCTION OF CONTENT OR PROGRAMME FOR TELECASTING
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
ANNEX 9.1 DEDUCTION OF TAX AT SOURCE - NON-DEDUCTION IN CERTAIN CASES - SIMPLIFICATION OF PROCEDURE FOR FORM NOS. 15G & 15H
ANNEX 9.2 PROCEDURE FOR SUBMISSION OF DECLARATION BY PERSON CLAIMING RECEIPT OF CERTAIN INCOMES WITHOUT DEDUCTION OF TAX IN FORM 15G/15H UNDER SUB-SECTION (1) OR UNDER SUB-SECTION (1A) OF SECTION 197A OF THE INCOME-TAX ACT, 1961 READ WITH RULE 29C OF INCOME-TAX RULES, 1962
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
ANNEX 10.1 DEDUCTION OF TAX AT SOURCE - NON-DEDUCTION IN CERTAIN CASES - SIMPLIFICATION OF PROCEDURE FOR FORM NOS. 15G & 15H
ANNEX 10.2 PROCEDURE FOR SUBMISSION OF DECLARATION BY PERSON CLAIMING RECEIPT OF CERTAIN INCOMES WITHOUT DEDUCTION OF TAX IN FORM 15G/15H UNDER SUB-SECTION (1) OR UNDER SUB-SECTION (1A) OF SECTION 197A OF THE INCOME-TAX ACT, 1961 READ WITH RULE 29C OF INCOME-TAX RULES, 1962
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
ANNEX 11.1 DEDUCTION OF TAX AT SOURCE - NON-DEDUCTION IN CERTAIN CASES - SIMPLIFICATION OF PROCEDURE FOR FORM NOS. 15G & 15H
ANNEX 11.2 PROCEDURE FOR SUBMISSION OF DECLARATION BY PERSON CLAIMING RECEIPT OF CERTAIN INCOMES WITHOUT DEDUCTION OF TAX IN FORM 15G/15H UNDER SUB-SECTION (1) OR UNDER SUB-SECTION (1A) OF SECTION 197A OF THE INCOME-TAX ACT, 1961 READ WITH RULE 29C OF INCOME-TAX RULES, 1962
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
ANNEX 14.1 TDS ON COMMISSION PAID BY MTNL/BSNL TO OWNERS OF PCO UNDER SECTION 194H
ANNEX 14.2 TDS UNDER SECTION 194H ON COMMISSION/SUPPLEMENTARY COMMISSION RECEIVED BY TRAVEL AGENTS FROM AIRLINES
ANNEX 14.3 TAX DEDUCTION AT SOURCE (TDS) ON PAYMENTS BY TELEVISION CHANNELS AND PUBLISHING HOUSES TO ADVERTISEMENT COMPANIES FOR PROCURING OR CANVASSING FOR ADVERTISEMENTS
ANNEX 14.4 EXEMPTION UNDER SECTION 197A(1F) TO SPECIFIED INCOME IN CASE OF BANKS
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
ANNEX 15.1 CLARIFICATION REGARDING SCOPE OF SECTION 194-I VIS-A-VIS ROOM RENT PAYMENTS TO HOTELS
ANNEX 15.2 CLARIFICATION REGARDING APPLICABILITY OF PROVISIONS OF SECTION 194-I TO PAYMENTS MADE BY THE CUSTOMERS ON ACCOUNT OF COOLING CHARGES TO THE COLD STORAGE OWNERS
ANNEX 15.3 CLARIFICATION ON DEDUCTION OF TAX AT SOURCE (TDS) ON SERVICE TAX COMPONENT ON RENTAL INCOME UNDER SECTION 194-I
ANNEX 15.4 DEDUCTION OF TAX AT SOURCE - NON-DEDUCTION IN CERTAIN CASES - SIMPLIFICATION OF PROCEDURE FOR FORM NOS. 15G & 15H
ANNEX 15.5 EXEMPTION UNDER SECTION 197A(1F) TO SPECIFIED INCOME IN CASE OF BANKS
ANNEX 15.6 EXEMPTION UNDER SECTION 197A(1F) TO TIRUMALA TIRUPATI DEVASTHANAMS
ANNEX 15.7 APPLICABILITY OF TDS PROVISIONS OF SECTION 194-I ON LUMP SUM LEASE PREMIUM PAID FOR ACQUISITION OF LONG TERM LEASE
ANNEX 15.8 PROCEDURE FOR SUBMISSION OF DECLARATION BY PERSON CLAIMING RECEIPT OF CERTAIN INCOMES WITHOUT DEDUCTION OF TAX IN FORM 15G/15H UNDER SUB-SECTION (1) OR UNDER SUB-SECTION (1A) OF SECTION 197A OF THE INCOME-TAX ACT, 1961 READ WITH RULE 29C OF INCOME-TAX RULES, 1962
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
16.13A Annual statements to payees by department
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
16A.1 Scope of section 194-IB
16A.2 What payment is covered by section 194-IB
16A.3 Who is payer
16A.4 Who is the payee
16A.5 Conditions to be satisfied for applicability of section 194-IB
16A.6 Time of deduction of tax
16A.7 Rate of TDS
16A.8 Who is to deduct tax at source
16A.9 Where no tax need to be deducted or tax be deducted at lower rate
16A.10 Effect of non-furnishing of PAN on rate of tax
16A.11 Tax Deduction and Collection Account Number (TDCAN)
16A.12 Deposit of tax to the credit of the Central Government*
16A.13 Certificate/statement for tax deducted at source
16A.14 Annual statements to payees by department
16A.15 Furnishing of statements by tax deductor to department
16A.16 Credit for tax deducted at source
16A.17 Claim for refund
16A.18 Consequences of failure to deduct or pay tax, etc.
16A.19 Disallowance under section 40(a)
16A.20 Information to be furnished by payer in case of payment to non-resident
Deduction of tax at source from payment under specified agreement
16B.1 Scope of section 194-IC
16B.2 What payment is covered by section 194-IC
16B.3 Who is the payer
16B.4 Who is the payee
16B.5 Conditions to be satisfied for applicability of section 194-IB
16B.6 Time of deduction of tax
16B.6A Rate of tax
16B.7 Who is to deduct tax at source
16B.8 Effect of non-furnishing of PAN on rate of tax
16B.9 When no tax need to be deducted or tax may be deducted at lower rate
16B.10 Tax deduction and Collection Account Number (TDCAN)
16B.11 Deposit of tax to the credit of Central Government
16B.12 Certificate/Statement for tax deducted at source
16B.13 Furnishing of statements by tax deductor to department
16B.14 Credit for tax deducted at source
16B.15 Claim for refund
16B.16 Consequences of failure to deduct or pay tax, etc.
16B.17 Disallowance under section 40(a)
16B.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
17.1 Scope and effect of section 194J
17.2 Payments covered by section 194J
17.3 Meaning of 'professional services'
17.4 Meaning of Technical Services
17.4A Other services
17.4B Other illustrations
17.5 Meaning of Royalty
17.6 Meaning of 'Non-compete Fees'
17.7 Monetary limit upto which tax is not deductible
17.7A Remuneration/fees/commission paid to company directors
17.8 Payers who are covered by section 194J
17.9 Payees who are covered by section 194J
17.10 Conditions to be satisfied for application of section 194J
17.10A Payments exempt from TDS under section 197A(1F)
17.11 Who is to deduct tax at source
17.11A Rate of tax
17.12 Effect of non-furnishing of PAN on rate of tax
17.13 When tax is to be deducted at source
17.14 When no tax need be deducted or deducted at lower rate
17.15 Special provisions for certain entities
17.15A Exemption under section 197A(1F)
17.16 Tax Deduction and Collection Account Number (TDCAN)
17.17 Deposit of tax to the credit of Central Government
17.18 Certificate/statement for tax deducted at source
17.18A Annual statements to payees by department
17.19 Furnishing of statements by tax deductor to department
17.20 Credit for tax deducted at source
17.21 Returns to be submitted
17.21A Claim for refund
17.22 Consequences of non-deduction/short deduction of tax at source
17.23 Disallowance under section 40(a)
17.24 Information to be furnished by payer in case of payment to non-resident
ANNEX 17.1 DEDUCTION OF TAX AT SOURCE ON SERVICE TAX
ANNEX 17.2 APPLICABILITY OF PROVISIONS UNDER SECTION 194J, IN THE CASE OF TRANSACTIONS BY THE THIRD PARTY ADMINISTRATORS (TPAs) WITH HOSPITALS ETC.
ANNEX 17.3 NOTIFIED PAYMENTS UNDER SECTION 197A(1F)
ANNEX 17.4 CLARIFICATION REGARDING TDS UNDER CHAPTER XVII-B ON SERVICE TAX COMPONENT COMPRISED OF PAYMENTS MADE TO RESIDENTS
Deduction of tax at source from income from mutual funds/UTI
18.1 Scope and effect of section 194K
Deduction of tax at source on payment of compensation on acquisition of certain immovable property
19.1 Scope of the provision
19.2 Payers covered
19.3 Payees covered
19.4 Effect of non-furnishing of PAN on rate of tax
19.5 Threshold limit upto which no deduction shall be made
19.6 Who is to deduct tax at source
19.7 When to deduct tax at source
19.8 When no tax deducted at source or tax to be deducted at lower rate
19.9 Special provisions for certain entities
19.10 Tax Deduction and Collection Account Number (TDCAN)
19.11 Deposit of tax to the credit of the Central Government
19.12 Certificate/statement for deduction of tax at source
19.12A Annual statements to payees by department
19.13 Furnishing of statements by tax deductor to department
19.14 Credit for tax deducted at source
19.15 Returns to be submitted
19.16 Claim for refund
19.17 Consequences of non-deduction/short deduction/non-payment of tax at source
19.18 Disallowance under section 40(a)
19.19 Information to be furnished by payer in case of payment to non-resident
Income from units of a business trust
20.1 Scope of section 194LBA
20.2 What payment is covered by section 194LBA
20.3 Who is the payer
20.4 Who is the payee
20.5 Conditions to be satisfied for applicability of section 194LBA
20.6 Time of deduction of tax
20.7 Who is to deduct tax at source
20.8 Effect of non-furnishing of PAN on rate of tax
20.9 When no tax need to be deducted or tax may be deducted at lower rate
20.10 Tax deduction and Collection Account Number (TDCAN)
20.11 Deposit of tax to the credit of Central Government
20.12 Certificate/Statement for tax deducted at source
20.13 Furnishing of statements by tax deductor to department
20.14 Credit for tax deducted at source
20.15 Claim for refund
20.16 Consequences of failure to deduct or pay tax, etc
20.17 Disallowance under section 40(a)
20.18 Information to be furnished by payer in case of payment to non-resident
Income from units of an investment fund
21.1 Scope of section 194LBB
21.2 What payment is covered by section 194LBB
21.3 Who is the payer
21.4 Who is the payee
21.5 Conditions to be satisfied for applicability of section 194LBB
21.5A Rate of tax
21.6 Time of deduction of tax
21.7 Who is to deduct tax at source
21.8 Effect of non-furnishing of PAN on rate of tax
21.9 When no tax need to be deducted or tax may be deducted at lower rate
21.10 Tax Deduction and Collection Account Number (TDCAN)
21.11 Deposit of tax to the credit of Central Government
21.12 Certificate/Statement for tax deducted at source
21.13 Furnishing of statements by tax deductor to department
21.14 Credit for tax deducted at source
21.15 Claim for refund
21.16 Consequences of failure to deduct or pay tax, etc.
21.17 Disallowance under section 40(a)
21.18 Information to be furnished by payer in case of payment to non-resident
Income from investment in Securitisation Trust
21A.1 Scope of section 194LBC
21A.2 What payment is covered by section 194LBC
21A.3 Who is the payer
21A.4 Who is the payee
21A.5 Conditions to be satisfied for applicability of section 194LBC
21A.6 Time of deduction of tax
21A.7 Who is to deduct tax at source
21A.8 Effect of non furnishing of PAN on rate of tax
21A.9 When no tax need to be deducted or tax may be deducted at lower rate
21A.10 Tax Deduction and Collection Account Number (TDCAN)
21A.11 Deposit of tax to the credit of Central Government
21A.12 Certificate/Statement for tax deducted at source
21A.13 Furnishing of statements by tax deductor to department
21A.14 Credit for tax deducted at source
21A.15 Claim for refund
21A.16 Consequences of failure to deduct or pay tax, etc.
21A.17 Disallowance under section 40(a)
21A.18 Information to be furnished by payer in case of payment to non-resident
Deduction of Tax at Source from Payments to Non-Residents
22.1 Scope of this Chapter
22.2 Scope of section 195
22.3 Conditions to be satisfied to apply section 195
22.4 Payers who are covered by section 195
22.5 Payees who are covered by section 195
22.6 What kind of payments are covered
22.7 Sum chargeable under the Act
22.8 Who is to deduct tax at source
22.9 Effect of non-furnishing of PAN on rate of tax
22.10 When tax to be deducted at source
22.11 When no tax need to be deducted or tax may be deducted at lower rate
22.12 Special provisions for certain entities
22.13 Tax Deduction and Collection Account Number (TDCAN)
22.14 Deposit of tax to the credit of the Central Government
22.15 Certificate/statement for tax deducted at source
22.15A Annual statements to payees by department
22.16 Furnishing of statements by tax deductor to department
22.17 Credit for tax deducted at source
22.18 Consequences of failure to deduct or pay tax, etc.
22.19 Claim for refund
22.19A Interest on refund u/s 244A on exceeds TDS deposited u/s 195
22.20 Procedure for refund to tax deductor
22.20A Disallowance under section 40(a)
22.20B Information to be furnished by payer in case of payment to non-resident
22.21 Scope and application of section 194E
22.22 Who is to deduct tax at source
22.23 When tax is to be deducted at source
22.24 Effect of private arrangement whereunder tax liability of payee will be borne by payer
22.25 Tax to be deducted at lower rate or not to be deducted at all
22.25A Effect of non-furnishing of PAN on rate of tax
22.26 Tax Deduction and Collection Account Number (TDCAN)
22.27 Deposit of tax to credit of Central Government
22.28 Certificate for tax deducted at source
22.29 Furnishing of quarterly statements by the deductor to department
22.30 Credit for tax deducted at source
22.31 Consequences of failure to deduct or pay tax, etc.
22.32 Claim for refund
22.32A Disallowance under section 40(a)
22.32B Information to be furnished by payer in case of payment to non-resident
22.33 Scope and application of section 194LB
22.34 What is the payment covered by section 194LB
22.35 Who is the payer
22.36 Who is the payee
22.36A Who is to deduct tax at source
22.37 When tax is to be deducted at source
22.37A Effect of non-furnishing of PAN on rate of tax
22.38 When tax is not to be deducted at source or to be deducted at source at lower rate
22.39 Tax Deduction and Collection Account Number (TDCAN)
22.40 Deposit of tax to credit of Central Government
22.41 Certificate for tax deducted at source
22.42 Furnishing of statements by the deductor to the department
22.43 Credit for tax deducted at source
22.44 Consequences of failure to deduct or pay tax, etc
22.45 Claim for refund
22.45A Disallowance under section 40(a)
22.45B Information to be furnished by payer in case of payment to non-resident
22.46 Scope and application of section 194LC
22.47 Deposit of tax to the credit of Central Government
22.48 Certificate for tax deducted at source
22.49 Furnishing of quarterly statements by the deductor to the department
22.50 Credit for tax deducted at source
22.51 Claim for refund
22.52 Consequences of failure to deduct or pay tax, etc.
22.52A Disallowance under section 40(a)
22.52B Information to be furnished by payer in case of payment to non-resident
22.53 Scope and application of section 194LD
22.54 Deposit of tax to the credit of Central Government
22.55 Certificate for tax deducted at source
22.56 Furnishing of quarterly statements by the deductor to the department
22.57 Credit for tax deducted at source
22.58 Claim for refund
22.59 Consequences of failure to deduct or pay tax, etc.
22.60 Disallowance under section 40(a)
22.61 Information to be furnished by payer in case of payment to non-resident
ANNEX 22.1 PROCEDURE FOR REFUND OF TAX DEDUCTED AT SOURCE UNDER SECTION 195 TO THE PERSON DEDUCTING THE TAX
ANNEX 22.2 GUIDELINES FOR APPROVAL OF LOAN AGREEMENTS/LONG TERM INFRASTRUCTURE BONDS AND RATE OF INTEREST FOR THE PURPOSE OF SECTION 194LC
ANNEX 22.3 NOTIFIED RATE OF INTEREST U/S 194LD FOR RUPEE DENOMINATED BONDS
ANNEX 22.4 DEDUCTION OF TAX AT SOURCE UNDER SECTION 195 READ WITH SECTION 201 RELATING TO PAYMENT MADE TO A NON-RESIDENT
ANNEX 22.5 GUIDELINES FOR SETTING UP AN INFRASTRUCTURE DEBT FUND
ANNEX 22.6 PROCEDURE FOR SUBMISSION OF FORM 15CC BY AN AUTHORISED DEALER IN RESPECT OF REMITTANCES UNDER SUB-SECTION (6) OF SECTION 195 OF THE INCOME-TAX ACT, 1961 READ WITH RULE 37BB OF THE INCOME-TAX RULES, 1962
ANNEX 22.7 PAYMENT OF INTEREST ON REFUND UNDER SECTION 244A OF EXCESS TDS DEPOSITED UNDER SECTION 195
ANNEX 22.8 APPLICABILITY OF SECTION 197A(1D) AND SECTION 10(15)(viii) TO INTEREST PAID BY IFSC BANKING UNITS (IBUs)
Deduction of tax at source from income in respect of units of non-residents
23.1 Scope and effect of section 196A
Deduction of tax at source from income from units of off-shore funds
24.1 Scope and application of section 196B
24.2 Who is to deduct tax at source
24.3 When tax is to be deducted at source
24.4 When no tax can be deducted or tax be deducted at lower rate
24.4A Effect of non-furnishing of PAN on rate of tax
24.5 Tax Deduction and Collection Account Number (TDCAN)
24.6 Deposit of tax to credit of Central Government
24.7 Certificate for tax deducted at source
24.8 Furnishing of quarterly statements by the deductor
24.9 Credit for tax deducted at source
24.10 Consequences of failure to deduct or pay tax, etc.
24.11 Claim for refund
24.12 Disallowance under section 40(a)
24.13 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
25.1 General
25.2 When tax is to be deducted
25.3 Tax Deduction and Collection Account Number (TDCAN)
25.4 When tax is not to deducted or to be deducted at lower rate
25.5 Effect of non-furnishing of PAN on rate of tax
25.6 Deposit of tax to the credit of Central Government
25.7 Issue of certificate for tax deduction
25.8 Furnishing of quarterly statements by the deductor
25.9 Credit for tax deducted at source
25.10 Consequences of failure to deduct or pay tax, etc.
25.11 Claim for refund
25.12 Disallowance under section 40(a)
25.13 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
26.1 Scope of provisions
26.2 When tax is to be deducted
26.3 Tax Deduction and Collection Account Number (TDCAN)
26.4 When tax is not to deducted or to be deducted at lower rate
26.5 Effect of non-furnishing of PAN on rate of tax
26.6 Deposit of tax to the credit of Central Government
26.7 Issue of certificate for tax deduction
26.8 Furnishing of quarterly statements by the tax deductor
26.9 Credit for tax deducted at source
26.10 Consequences of failure to deduct or pay tax, etc.
26.11 Claim for refund
26.12 Disallowance under section 40(a)
26.13 Information to be furnished by payer in case of payment to non-resident
Tax collection at source
27.1 Who is responsible to collect tax at source under section 206C
27.2 Specified goods
27.3 Who is a 'seller'
27.4 Who is a 'buyer'
27.5 Certain lessors/licensors are also covered
27.6 Cash sale of any goods or services - Position upto 31-3-2017
27.6A Motor vehicle
27.7 General exemption
27.7A When tax has to be collected at source
27.8 Rate at which tax is to be collected
27.9 Goods utilised for manufacturing/processing/power generation is not subject to tax collection
27.9A Requirement to furnish Permanent Account number by collectee
27.10 27.10 Tax Deduction and Collection Account Number (TDCAN)
27.11 Deposit of tax
27.12 Issue of certificate/statement to buyer/licensee/lessee
27.12A Annual statements to buyer/licensee/lessee by department
27.13 Furnishing of statements by tax collector to department
27.14 Credit for tax collected at source
27.15 Returns
27.16 Consequence of failure to collect tax
27.17 Payment of advance tax in case of receipt of income without deduction or collection of tax
ANNEX 27.1 ISSUE OF CERTIFICATE OF LOWER COLLECTION OF INCOME-TAX AT SOURCE UNDER SECTION 206C(9)
ANNEX 27.2 PROCEDURE FOR ONLINE SUBMISSION OF STATEMENT OF DEDUCTION OF TAX UNDER SUB-SECTION (3) OF SECTION 200 AND STATEMENT OF COLLECTION OF TAX UNDER PROVISO TO SUB-SECTION (3) OF SECTION 206C READ WITH RULE 31A(5) AND RULE 31AA(5)
ANNEX 27.3 AMENDMENTS MADE IN SECTION 206C BY FINANCE ACT, 2016
ANNEX 27.4 PROCEDURE FOR THE PURPOSES OF FURNISHING AND VERIFICATION OF FORM 27BA FOR REMOVING OF DEFAULT OF SHORT COLLECTION AND/OR NON-COLLECTION OF TAX AT SOURCE
Quoting of PAN in TDS/TCS Transactions
28.1 Intimating PAN to tax deductor/tax collector
28.2 Quoting of PAN by tax deductor
28.3 Quoting of PAN by tax collector
28.4 Penalty for failure to comply with the provisions of section 139A
28.5 Effect of non-furnishing of PAN under TDS provisions
28.6 Effect of non-furnishing of PAN under TCS provisions
TDS survey
29.1 TDS survey
TDS authorities
30.1 TDS Authorities
Appendix
  TDS TAX TABLES
  TAX RATES FOR ASSESSMENT YEARS 2017-18 & 2018-19
  TDS RATES FOR FINANCIAL YEAR 2017-18
  RATES FOR TAX COLLECTION AT SOURCE FOR FINANCIAL YEAR 2017-18