ITA 1961 · Chapter XVII
Chapter XVII
Sections in this chapter
- 190
Section 190 — Deduction at Source -- General
STATUTORY ARCHITECTURE — 18-ROW MAP
- 191
Section 191 — Direct Payment -- Where No TDS
STATUTORY ARCHITECTURE — 18-ROW MAP
- 192
Section 192 — TDS on Salary
STATUTORY ARCHITECTURE — 18-ROW MAP
- 192A
Section 192A — TDS on PF Premature Withdrawal
STATUTORY ARCHITECTURE — 18-ROW MAP
- 193
Section 193 — TDS on Interest on Securities
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194
Section 194 — TDS on Dividend
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194-I
Section 194-I — TDS on Rent
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194-IA
Section 194-IA — TDS on Sale of Immovable Property
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194-IB
Section 194-IB — TDS on Rent by Individual - HUF (No Audit)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194-IC
Section 194-IC — TDS on JDA Compensation
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194-O
Section 194-O — TDS by E-Commerce Operator
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194A
Section 194A — TDS on Interest -- Resident
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194B
Section 194B — TDS on Lottery - Crossword
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194BA
Section 194BA — TDS on Online Gaming (FA 2023)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194BB
Section 194BB — TDS on Horse Race Winnings
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194C
Section 194C — TDS on Contractor Payments
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194D
Section 194D — TDS on Insurance Commission
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194DA
Section 194DA — TDS on Maturity of Life Insurance
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194E
Section 194E — TDS on Sportsperson - NR
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194EE
Section 194EE — TDS on NSS Withdrawal
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194F
Section 194F — TDS on Repurchase of MF Units
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194G
Section 194G — TDS on Lottery Tickets Commission
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194H
Section 194H — TDS on Commission - Brokerage
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194J
Section 194J — TDS on Professional - Technical Fees
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194K
Section 194K — TDS on MF Income
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194L
Section 194L — TDS on Compulsory Acquisition (Sunset)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194LA
Section 194LA — TDS on Compensation for Compulsory Acquisition
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194LB
Section 194LB — TDS on Interest from Infrastructure Debt Fund
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194LBA
Section 194LBA — TDS on Distribution by Business Trust to Unit-holder
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194LBB
Section 194LBB — TDS on Distribution by Investment Fund
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194LBC
Section 194LBC — TDS on Securitisation Trust Income
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194LC
Section 194LC — TDS on FCY Loan Interest
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194LD
Section 194LD — TDS on Interest on Government Bond - Corporate Bond to FII
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194M
Section 194M — TDS by Individual - HUF on Specified Payments
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194P
Section 194P — TDS Relief for Senior Citizen 75+
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194Q
Section 194Q — TDS on Purchase of Goods
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194R
Section 194R — TDS on Benefit - Perquisite from Business
STATUTORY ARCHITECTURE — 18-ROW MAP
- 194S
Section 194S — TDS on Virtual Digital Asset Transfer
STATUTORY ARCHITECTURE — 18-ROW MAP
- 195
Section 195 — TDS on Payment to Non-Resident
STATUTORY ARCHITECTURE — 18-ROW MAP
- 195A
Section 195A — Grossing-Up of Net-of-Tax Payments
STATUTORY ARCHITECTURE — 18-ROW MAP
- 196
Section 196 — Exemption -- Government - RBI - Statutory
STATUTORY ARCHITECTURE — 18-ROW MAP
- 196A
Section 196A — TDS on MF Income to NR
STATUTORY ARCHITECTURE — 18-ROW MAP
- 196B
Section 196B — TDS on Off-shore Funds
STATUTORY ARCHITECTURE — 18-ROW MAP
- 196C
Section 196C — TDS on Foreign Currency Bonds - GDR Income
STATUTORY ARCHITECTURE — 18-ROW MAP
- 196D
Section 196D — TDS on FII - FPI Income
STATUTORY ARCHITECTURE — 18-ROW MAP
- 197
Section 197 — Lower - Nil Deduction Certificate
STATUTORY ARCHITECTURE — 18-ROW MAP
- 197A
Section 197A — Self-Declaration -- Form 15G - 15H
STATUTORY ARCHITECTURE — 18-ROW MAP
- 197B
Section 197B — Lower TDS in Specified Territorial Jurisdiction
STATUTORY ARCHITECTURE — 18-ROW MAP
- 198
Section 198 — TDS Deemed Income Received
STATUTORY ARCHITECTURE — 18-ROW MAP
- 199
Section 199 — Credit for TDS
STATUTORY ARCHITECTURE — 18-ROW MAP
- 200
Section 200 — Payment of TDS - Statement Filing
STATUTORY ARCHITECTURE — 18-ROW MAP
- 200A
Section 200A — Processing of TDS Statements
STATUTORY ARCHITECTURE — 18-ROW MAP
- 201
Section 201 — Consequences of TDS Failure
STATUTORY ARCHITECTURE — 18-ROW MAP
- 202
Section 202 — Payment Mode - Bank
STATUTORY ARCHITECTURE — 18-ROW MAP
- 203
Section 203 — TDS Certificate (Form 16 - 16A)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 203A
Section 203A — Tax Deduction Account Number (TAN)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 203AA
Section 203AA — Form 26AS (replaced by AIS)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 204
Section 204 — 'Person Responsible for Paying'
STATUTORY ARCHITECTURE — 18-ROW MAP
- 205
Section 205 — Bar against Direct Demand on Assessee
STATUTORY ARCHITECTURE — 18-ROW MAP
- 206
Section 206 — Annual Statement of TDS (FA 2005)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 206A
Section 206A — Quarterly Statement (Specialised)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 206AA
Section 206AA — Higher TDS Rate for No-PAN
STATUTORY ARCHITECTURE — 18-ROW MAP
- 206B
Section 206B — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP
- 206C
Section 206C — Tax Collection at Source (TCS)
STATUTORY ARCHITECTURE — 18-ROW MAP
- 206CA
Section 206CA — Specialised TCS
STATUTORY ARCHITECTURE — 18-ROW MAP
- 206CB
Section 206CB — Processing TCS Statements
STATUTORY ARCHITECTURE — 18-ROW MAP
- 206CC
Section 206CC — Higher TCS for No-PAN
STATUTORY ARCHITECTURE — 18-ROW MAP
- 206CCA
Section 206CCA — Specialised
STATUTORY ARCHITECTURE — 18-ROW MAP