Commission etc. on the sale of lottery tickets [Section 194G] under Deduction of Tax at Source : (1) Under section 194G, the person responsible for paying any income by way of commission, remuneration […]
TDS - 3. page
Repurchase of units by Mutual Fund or Unit Trust of India [Section 194F] under Deduction of Tax at Source – Income Tax
Repurchase of units by Mutual Fund or Unit Trust of India [Section 194F] under Deduction of Tax at Source : A person responsible for paying to any person any amount on account […]
Payments in respect of deposits under National Savings Scheme etc. [Section 194EE] under Deduction of Tax at Source – Income Tax
Payments in respect of deposits under National Savings Scheme etc. [Section 194EE] under Deduction of Tax at Source : (1) The person responsible for paying any amount from National Savings Scheme Account under section […]
Payments to non-resident sportsmen or sports association [Section 194E] under Deduction of Tax at Source – Income Tax
Payments to non-resident sportsmen or sports association [Section 194E] under Deduction of Tax at Source : (1) This section provides for deduction of tax at source in respect of any income referred to in […]
Payment in respect of life insurance policy [Section 194DA] under Deduction of Tax at Source – Income Tax
Payment in respect of life insurance policy [Section 194DA] under Deduction of Tax at Source : (1) Under section 10(10D), any sum received under a life insurance policy, including the sum allocated by […]
Insurance Commission [Section 194D] under Deduction of Tax at Source – Income tax
Insurance Commission [Section 194D] under Deduction of Tax at Source : (1) Section 194D casts responsibility on any person responsible for paying to a resident any income by way of remuneration or reward. […]
Payments to contractors and sub-contractors [Section 194C] under Deduction of Tax at Source – Income Tax
Payments to contractors and sub-contractors [Section 194C] under Deduction of Tax at Source : (1) Section 194C provides for deduction of tax at source from the payment made to resident contractors and sub-contractors. […]
Winnings from lotteries, crossword puzzles and horse races [Sections 194B and 194BB] under Deduction of Tax at Source – Income Tax
Winnings from lotteries, crossword puzzles and horse races [Sections 194B and 194BB] under Deduction of Tax at Source : (1) Any income of a casual and non-recurring nature of the type of winnings […]
Interest other than interest on securities [Section 194A] under Deduction of Tax at Source – Income Tax
Interest other than interest on securities [Section 194A] under Deduction of Tax at Source : This section deals with the scheme of deduction of tax at source from interest other than interest on […]
Dividends [Section 194] under Deduction of Tax at Source – Income Tax
Dividends [Section 194] under Deduction of Tax at Source : (1) Dividends declared, distributed or paid by a domestic company are exempt in the hands of the shareholder under section 10(34). This includes […]