Handbook on TAX DEDUCTION AT SOURCE

Chapter 2 – Section 392 — TDS on Salary –

Chapter 3 – Section 392(7) —Payment of accumulated balance to employees –

Chapter 4 – TDS on Commission or brokerage –

Chapter 5 – TDS on Rent –

Chapter 6 – TDS on payment on transfer of certain immovable property (other than agricultural land) –

Chapter 7 – TDS on Income from capital market –

Chapter 8 – TDS on Interest income –

Chapter 9 – TDS on Payments to contractors, fees for professional and technical services, etc.

Chapter 10 – TDS on Dividends –

Chapter 11 – TDS on other cases –

Chapter 12 – TDS on Payments to Non-resident Sportsmen or Sports Associations –

Chapter 13 – TDS on income by way of interest from Indian Company or the Business Trusts –

Chapter 14 – TDS on income by way of interest from Indian Company or the Business Trusts –

Chapter 15 – TDS on income by way of interest from Indian Company or the Business Trusts –

Chapter 16 – TDS on income by way of interest from Infrastructure Debt Fund –

Chapter 17 – TDS on Income from Units of Business Trusts –

Chapter 18 – TDS on Income from Units of Business Trusts –

Chapter 19 – TDS on Income in respect of Units of Investment Fund –

Chapter 20 – TDS on Income in respect of investment in Securitization Trust –

Chapter 21 – TDS on Income in respect of Units of Non-Residents –

Chapter 22 – TDS on Income from Units –

Chapter 23 – TDS on Income from Units –

Chapter 24 – TDS on Income from foreign currency bonds or shares of Indian Company

Chapter 25 – TDS on Income from foreign currency bonds or shares of Indian Company

Chapter 26 – TDS on Income of Foreign Institutional Investors from Securities –

Chapter 27 – TDS on Income of A Specified Fund referred to in Schedule VI [Note 1(g)]

Chapter 28 – TDS on Other Sums –

Chapter 29 – TDS on Winnings from Lottery or Crossword Puzzle, etc. –

Chapter 30 – TDS on Winnings from Online Games –

Chapter 31 – TDS on Winnings from Horse Races –

Chapter 32 – TDS on Commission etc., on sale of lottery tickets –

Chapter 33 – Payment of Certain Amounts in Cash –

Chapter 34 – TDS on Payments in respect of deposits under National Savings Scheme, etc. –

Chapter 35 – TDS on Payment to partners of Firm –

Chapter 36 – Miscellaneous Provisions of TDS and TCS –

Chapter 37 – Tax Collection at Source –

Chapter 38 – Certificate, Statement and Return of Tax Deducted/Collected at Source –

Chapter 39 – Consequences of Failure to Deduct or Pay