ITA 1961 · Chapter XVII-B
B
Sections in this chapter
- 192
Section 192 — Salary (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 192A
Section 192A — Premature PF Withdrawal (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 193
Section 193 — Interest on Securities (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194
Section 194 — Dividends (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194-I
Section 194-I — Rent (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194-IA
Section 194-IA — Transfer of Immovable Property (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194-IB
Section 194-IB — Rent by Certain Individuals or HUF (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194-IC
Section 194-IC — Payment Under Specified Agreement JDA (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194-O
Section 194-O — E-commerce Operator Payments (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194A
Section 194A — Interest Other Than Interest on Securities (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194B
Section 194B — Winnings from Lottery, Crossword Puzzle etc (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194BA
Section 194BA — Winnings from Online Games (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194BB
Section 194BB — Winnings from Horse Race (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194C
Section 194C — Payments to Contractors (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194D
Section 194D — Insurance Commission (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194DA
Section 194DA — Payment Under Life Insurance Policy (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194E
Section 194E — Payments to Non-Resident Sportsmen or Sports Associations (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194EE
Section 194EE — Payments re Deposits Under NSS (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194F
Section 194F — Repurchase of Units by MF or UTI (Omitted) (TDS) (Omitted)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194G
Section 194G — Commission on Sale of Lottery Tickets (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194H
Section 194H — Commission or Brokerage (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194J
Section 194J — Fees for Professional or Technical Services (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194K
Section 194K — Income in Respect of Units (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194L
Section 194L — Compensation on Acquisition of Capital Asset (Omitted) (TDS) (Omitted)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194LA
Section 194LA — Compensation on Acquisition of Immovable Property (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194LB
Section 194LB — Interest from Infrastructure Debt Fund (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194LBA
Section 194LBA — Income from Units of a Business Trust (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194LBB
Section 194LBB — Income from Units of Investment Fund (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194LBC
Section 194LBC — Income from Securitisation Trust Investment (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194LC
Section 194LC — Interest from Indian Company (ECB) (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194LD
Section 194LD — Interest on Bonds and Government Securities (FII) (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194M
Section 194M — Certain Payments by Individuals or HUF (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194N
Section 194N — Payment of Certain Amounts in Cash (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194P
Section 194P — Deduction for Specified Senior Citizen (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194Q
Section 194Q — TDS on Purchase of Goods
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194R
Section 194R — Benefit or Perquisite of Business or Profession (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194S
Section 194S — Transfer of Virtual Digital Asset (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 194T
Section 194T — Payments to Partners by Firm (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 195
Section 195 — Other Sums Payments to Non-Residents (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 195A
Section 195A — Income Payable Net of Tax (Grossing Up) (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 196
Section 196 — Interest or Dividend to Government RBI etc (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 196A
Section 196A — Income of Non-Residents from Units or Mutual Funds (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 196B
Section 196B — Income from Units Offshore Fund (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 196C
Section 196C — Income from Foreign Currency Bonds or GDRs (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 196D
Section 196D — Income of FIIs from Securities (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 197
Section 197 — Certificate for Lower or No Deduction (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 197A
Section 197A — No Deduction in Certain Cases Forms 15G and 15H (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 197B
Section 197B — Lower Deduction in Certain Cases COVID Relief Spent (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 198
Section 198 — Tax Deducted is Income Received (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 199
Section 199 — Credit for Tax Deducted (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 200
Section 200 — Duty of Person Deducting Tax (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 200A
Section 200A — Processing of TDS Statements
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 201
Section 201 — Consequences of Failure to Deduct or Pay (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 202
Section 202 — Deduction Only One Mode of Recovery (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 203
Section 203 — Certificate for Tax Deducted (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 203A
Section 203A — Tax Deduction and Collection Account Number TAN (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 203AA
Section 203AA — Furnishing of Statement of Tax Deducted (Omitted) (TDS) (Omitted)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 204
Section 204 — Meaning of Person Responsible for Paying (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 205
Section 205 — Bar Against Direct Demand on Assessee (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 206
Section 206 — Persons Deducting Tax to Furnish Prescribed Returns (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 206A
Section 206A — Statement re Payment of Interest Without Deduction (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 206AA
Section 206AA — Requirement to Furnish PAN (TDS)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 206AB
Section 206AB — Special Provision for Non-Filers (Omitted) (TDS) (Omitted)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE
- 206B
Section 206B — Person Paying Dividend to Furnish Prescribed Return (Omitted) (TDS) (Omitted)
CHAPTER XVII — COLLECTION AND RECOVERY OF TAX · B.—DEDUCTION AT SOURCE