Handbook on TAX DEDUCTION AT SOURCE

Chapter 1      Collection and Recovery of Tax — Introduction

Chapter 2      Section 192 — TDS on Salary

Chapter 3      Section 192A — Payment of accumulated balance to employees

Chapter 4      Section 193 — TDS from Interest on Securities

Chapter 5      Section 194 — TDS from Dividends

Chapter 6      Section 194A — TDS from Interest other than Interest on Securities

Chapter 7      Section 194B — TDS from Winnings from Lottery or Crossword Puzzle, etc.

Chapter 8      Section 194BA— Winnings from Online Games

Chapter 9      Section 194BB — TDS from Winnings from Horse Races

Chapter 10    Section 194C — TDS from Payments to Contractors

Chapter 11    Section 194D —TDS on Insurance Commission

Chapter 12    Section 194DA — TDS from Payment in Respect of Life Insurance Policy

Chapter 13    Section 194E — TDS from Payments to Non-resident Sportsmen or Sports Associations

Chapter 14    Section 194EE — TDS from Payments in respect of deposits under National Savings Scheme, etc.

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)

Chapter 16    Section 194G — TDS on Commission etc., on sale of lottery tickets

Chapter 17    Section 194H — TDS on Commission and Brokerage

Chapter 18    Section 194-I — TDS from Rent

Chapter 19    Section 194-IA — TDS on Payment on Transfer of certain Immovable Property (other than agricultural land)

Chapter 20    Section 194-IB — TDS on Payment of rent by
Certain Individuals or Hindu Undivided Family

Chapter 21    Section 194-IC — TDS on Payment under Specified Agreement

Chapter 22    Section 194J — TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee

Chapter 23    Section 194K — TDS on Income in respect of Units

Chapter 24    Section 194LA — TDS on Payment of Compensation on Acquisition of certain Immovable Property (Other Than Agricultural Land)

Chapter 25    Section 194LB — TDS from income by way of interest from Infrastructure Debt Fund

Chapter 26    Section 194LBA — TDS on Income from
Units of Business Trusts

Chapter 27    Section 194LBB — TDS from Income in respect of Units of Investment Fund

 

Chapter 28    Section 194LBC — TDS from Income in Respect of Investment in Securitization Trust

Chapter 29    Section 194LC — TDS on Income by way of Interest from Indian Company or the Business Trusts

Chapter 30    Section 194LD — TDS from Income by Way of Interest on Certain Bonds and Government Securities

Chapter 31    Section 194M — Payment of certain sums by certain Individuals or Hindu Undivided Family

Chapter 32    Section 194N — Payment of Certain Amounts in Cash (Substituted w.e.f. 01-07-2020)

Chapter 33    Section 194-O — Payment of Certain Sums by E-Commerce Operator to E-Commerce Participant (applicable w.e.f. 01-10-2020)

Chapter 34    Section 194P – TDS in the case of Specified Senior Citizen (applicable w.e.f. 01.07.2021)

Chapter 35    Section 194Q — TDS on payment of certain sum for purchase of goods (applicable w.e.f. 01.07.2021)

Chapter 36    Section 194R – TDS on Benefit of Perquisite in respect of Business or Profession (w.e.f. 01.07.2022)

Chapter 37    Section 194S – TDS on Transfer of Virtual Digital Asset

Chapter 38    Section 194T — Payment to partners of Firm (w.e.f. 01.04.2025)

Chapter 39    Section 195 — Other Sums

Chapter 40    Section 195A —Income payable Net of Tax

Chapter 41    Section 196 — TDS from Interest or Dividend or Other Sums Payable to Government, Reserve Bank or Certain Corporations

Chapter 42    Section 196A — TDS from Income in respect of Units of Non-Residents

Chapter 43    Section 196B —TDS on Income from Units

Chapter 44    Section 196C — TDS from Income from foreign currency bonds or shares of Indian Company

Chapter 45    Section 196D — TDS from Income of Foreign Institutional Investors from Securities

Chapter 46    Miscellaneous Provisions of TDS

Chapter 47    Section 206AB — Special Provisions for Deduction of Tax at Source for Non-filers of Income Tax Return

Chapter 48    Section 206C — Tax Collection at Source

Chapter 49    Section 206CCA — Special Provisions for Collection of Tax at Source for Non-filers of Income Tax Return

Chapter 50    Certificate, Statement and Return of Tax Deducted/Collected at Source

Chapter 51    Consequences of Failure to Deduct or Pay