|
190 Deduction at source and advance payment
|
|
191 Direct payment
|
|
192 Salary
|
|
192A Payment of accumulated balance due to an employee
|
|
193 Interest on securities
|
|
194 Dividends
|
|
194A Interest other than "Interest on securities"
|
|
194B Winnings from lottery or crossword puzzle
|
|
194BB Winnings from horse race
|
|
194C Payments to contractors and sub-contractors
|
|
194D Insurance commission
|
|
194DA Payment in respect of life insurance policy
|
|
194E Payments to non-resident sportsmen or sports associations
|
|
194EE Payments in respect of deposits under National Savings Scheme, etc.
|
|
194F Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
|
|
194G Commission, etc., on the sale of lottery tickets.
|
|
194H Commission or brokerage
|
|
194I Rent
|
|
194IA Payment on transfer of certain immovable property other than agricultural land
|
|
194IB Payment of rent by certain individuals or Hindu undivided family.
|
|
194IC Payment under specified agreement
|
|
194J Fees for professional or technical services
|
|
194K Income in respect of units
|
|
194L Payment of compensation on acquisition of capital asset
|
|
194LA Payment of compensation on acquisition of certain immovable property
|
|
194LB Income by way of interest from infrastructure debt fund
|
|
194LBA Certain income from units of a business trust
|
|
194LBB Income in respect of units of investment fund.
|
|
194LBC Income in respect of investment in securitisation trust.
|
|
194LC Income by way of interest from Indian company
|
|
194LD Income by way of interest on certain bonds and Government securities
|
|
194M Payment of certain sums by certain individuals or Hindu undivided family.
|
|
194N Payment of certain amounts in cash.
|
|
194O Payment of certain sums by e-commerce operator to e-commerce participant.
|
|
194P Deduction of tax in case of specified senior citizen
|
|
194Q Deduction of tax at source on payment of certain sum for purchase of goods
|
|
195 Other sums
|
|
195A Income payable "net of tax"
|
|
196 Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
|
|
196A Income in respect of units of non-residents
|
|
196B Income from units
|
|
196C Income from foreign currency bonds or shares of Indian company
|
|
196D Income of Foreign Institutional Investors from securities
|
|
197 Certificate for deduction at lower rate
|
|
197A No deduction to be made in certain cases
|
|
197B Lower deduction in certain cases for a limited period
|
|
198 Tax deducted is income received
|
|
199 Credit for tax deducted
|
|
200 Duty of person deducting tax
|
|
200A Processing of statements of tax deducted at source
|
|
201 Consequences of failure to deduct or pay
|
|
202 Deduction only one mode of recovery
|
|
203 Certificate for tax deducted
|
|
203A Tax deduction and collection account number
|
|
203AA Furnishing of statement of tax deducted
|
|
204 Meaning of "person responsible for paying"
|
|
205 Bar against direct demand on assessee
|
|
206 Persons deducting tax to furnish prescribed returns
|
|
206A Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax
|
|
206AA Requirement to furnish Permanent Account Number
|
|
206AB Special provision for deduction of tax at source for non-filers of income-tax return.
|
|
206B Person paying dividend to certain residents without deduction of tax to furnish prescribed return
|
|
206C Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc
|
|
206CA Tax collection account number
|
|
206CB Processing of statements of tax collected at source
|
|
206CC Requirement to furnish Permanent Account number by collectee.
|
|
206CCA Special provision for collection of tax at source for non-filers of income-tax return.
|
|
207 Liability for payment of advance tax
|
|
208 Conditions of liability to pay advance tax
|
|
209 Computation of advance tax
|
|
209A [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
|
|
210 Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
|
|
211 Instalments of advance tax and due dates
|
|
212 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
|
|
213 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
|
|
214 Interest payable by Government
|
|
215 Interest payable by assessee
|
|
216 Interest payable by assessee in case of under-estimate, etc.
|
|
217 Interest payable by assessee when no estimate made
|
|
218 When assessee deemed to be in default
|
|
219 Credit for advance tax
|
|
220 When tax payable and when assessee deemed in default
|
|
221 Penalty payable when tax in default
|
|
222 Certificate to Tax Recovery Officer
|
|
223 Tax Recovery Officer by whom recovery is to be effected
|
|
224 Validity of certificate and cancellation or amendment thereof
|
|
225 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
|
|
226 Other modes of recovery
|
|
227 Recovery through State Government
|
|
228 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1989]
|
|
228A Recovery of tax in pursuance of agreements with foreign countries
|
|
229 Recovery of penalties, fine, interest and other sums
|
|
230 Tax clearance certificate
|
|
230A [OMITTED BY THE FINANCE ACT, 2001, W.E.F. 1-6-2001]
|
|
231 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
|
|
231 Faceless collection and recovery of tax
|
|
232 Recovery by suit or under other law not affected
|
|
233 [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971]
|
|
234 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
|
|
234A Interest for defaults in furnishing return of income
|
|
234B Interest for defaults in payment of advance tax
|
|
234C Interest for deferment of advance tax
|
|
234D Interest on excess refund
|
|
234E Fee for defaults in furnishing statements
|
|
234F Fee for default in furnishing return of income.
|
|
234G Fee for default relating to statement or certificate.
|
|
194R Deduction of tax on benefit of perquisite in respect of business or profession.
|
|
234H Fee for default relating to intimation of Aadhaar number
|
|
241A. Withholding of refund in certain cases
|
|
194S Payment on transfer of virtual digital asset
|
|
194BA Winnings from online games
|
|
194T payment to partners of firms
|