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Handbook on Tax Deduction at Source
Handbook on Tax Deduction at Source
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About Handbook on Tax Deduction At Source
Chapter 1     Collection and Recovery of Tax — Introduction
Chapter 2     Section 192 — TDS on Salary                                           Â
Chapter 3     Section 192A — Payment of accumulated balance to employees      Â
Chapter 4     Section 193 — TDS from Interest on Securities             Â
Chapter 5     Section 194 — TDS from Dividends                                Â
Chapter 6     Section 194A — TDS from Interest other than Interest on Securities Â
Chapter 7     Section 194B — TDS from Winnings from Lottery or Crossword Puzzle, etc.         Â
Chapter 8     Section 194BA— Winnings from Online Games           Â
Chapter 9     Section 194BB — TDS from Winnings from Horse Races        Â
Chapter 10   Section 194C — TDS from Payments to Contractors    Â
Chapter 11   Section 194D —TDS on Insurance Commission            Â
Chapter 12   Section 194DA — TDS from Payment in Respect of Life Insurance Policy  Â
Chapter 13   Section 194E — TDS from Payments to Non-resident Sportsmen or Sports Associations                                                                        Â
Chapter 14   Section 194EE — TDS from Payments in respect of deposits under National Savings Scheme, etc.                                                                         Â
Chapter 15   Section 194F — TDS from Payment on account of repurchase of units by Mutual Fund or Unit Trust of India — (omitted w.e.f. 01.10.2024)                    Â
Chapter 16   Section 194G — TDS on Commission etc., on sale of lottery tickets  Â
Chapter 17   Section 194H — TDS on Commission and Brokerage  Â
Chapter 18   Section 194-I — TDS from Rent                                        Â
Chapter 19   Section 194-IA — TDS on Payment on Transfer of certain Immovable Property (other than agricultural land)                                                      Â
Chapter 20   Section 194-IB — TDS on Payment of rent by
Certain Individuals or Hindu Undivided Family        Â
Chapter 21   Section 194-IC — TDS on Payment under Specified Agreement                  Â
Chapter 22   Section 194J — TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee                                                              Â
Chapter 23   Section 194K — TDS on Income in respect of Units     Â
Chapter 24   Section 194LA — TDS on Payment of Compensation on Acquisition of certain Immovable Property (Other Than Agricultural Land)Â
Chapter 25   Section 194LB — TDS from income by way of interest from Infrastructure Debt Fund                                                                                              Â
Chapter 26   Section 194LBA — TDS on Income from
Units of Business Trusts                                                   Â
Chapter 27   Section 194LBB — TDS from Income in respect of Units of Investment Fund         Â
Chapter 28   Section 194LBC — TDS from Income in Respect of Investment in Securitization Trust                                                                                               Â
Chapter 29   Section 194LC — TDS on Income by way of Interest from Indian Company or the Business Trusts                                                                  Â
Chapter 30   Section 194LD — TDS from Income by Way of Interest on Certain Bonds and Government Securities                                                      Â
Chapter 31   Section 194M — Payment of certain sums by certain Individuals or Hindu Undivided Family                                                             Â
Chapter 32   Section 194N — Payment of Certain Amounts in Cash (Substituted w.e.f. 01-07-2020)                                                                                              Â
Chapter 33   Section 194-O — Payment of Certain Sums by E-Commerce Operator to E-Commerce Participant (applicable w.e.f. 01-10-2020)                      Â
Chapter 34Â Â Â Section 194P - TDS in the case of Specified Senior Citizen (applicable w.e.f. 01.07.2021)Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
Chapter 35   Section 194Q — TDS on payment of certain sum for purchase of goods (applicable w.e.f. 01.07.2021)                                                                Â
Chapter 36   Section 194R – TDS on Benefit of Perquisite in respect of Business or Profession (w.e.f. 01.07.2022)                                                               Â
Chapter 37   Section 194S – TDS on Transfer of Virtual Digital Asset         Â
Chapter 38   Section 194T — Payment to partners of Firm (w.e.f. 01.04.2025)        Â
Chapter 39   Section 195 — Other Sums                                               Â
Chapter 40   Section 195A —Income payable Net of Tax                   Â
Chapter 41   Section 196 — TDS from Interest or Dividend or Other Sums Payable to Government, Reserve Bank or Certain Corporations                           Â
Chapter 42   Section 196A — TDS from Income in respect of Units of Non-Residents     Â
Chapter 43   Section 196B —TDS on Income from Units                    Â
Chapter 44   Section 196C — TDS from Income from foreign currency bonds or shares of Indian Company                                                                             Â
Chapter 45   Section 196D — TDS from Income of Foreign Institutional Investors from Securities                                                                                              Â
Chapter 46Â Â Â Miscellaneous Provisions of TDSÂ Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â
Chapter 47   Section 206AB — Special Provisions for Deduction of Tax at Source for Non-filers of Income Tax Return                                                            Â
Chapter 48   Section 206C — Tax Collection at Source                       Â
Chapter 49   Section 206CCA — Special Provisions for Collection of Tax at Source for Non-filers of Income Tax Return                                                            Â
Chapter 50   Certificate, Statement and Return of Tax Deducted/Collected at Source    Â
Chapter 51Â Â Â Consequences of Failure to Deduct or Pay
