Treatise on TAX Deduction/Collection at Source including Advance Tax & Refunds
About us
Chapter 1 Introduction
Chapter 2 Deduction at Source and Advance Payment [Section 190]
Chapter 3 Direct Payment [Section 191]
Chapter 4 Deduction of Tax at Source from the Income Chargeable under the head “Salaries” [Section 192]
Chapter 5 Payment of Accumulated Balance due to an Employee [Section 192A]
Chapter 6 Deduction of Tax at Source from Income by way of Interest on Securities [Section 193]
Chapter 7 Deduction of Tax at Source from Dividend Income [Section 194]
Chapter 8 Deduction of Tax at Source from Interest other than “Interest on Securities” [Section 194A]
Chapter 9 Deduction of Tax from Winnings from lottery or crossword puzzle [Section 194B]
Chapter 10 Deduction of Tax at Source from Winnings from horse race [Section 194BB]
Chapter 11 Deduction of Tax at Source from Payments to Contractors [Section 194C]
Chapter 12 Deduction of Tax at Source from Insurance Commission [Section 194D]
Chapter 13 Deduction of Tax at Source from Payment in respect of Life Insurance Policy [Section 194DA]
Chapter 14 Deduction of Tax at Source from Payments to Non-resident Sportsmen or Sports Associations [Section 194E]
Chapter 15 Deduction at Source from Payments in respect of Deposits under National Savings Scheme, etc. [Section 194EE]
Chapter 16 Deduction of Tax at Source from Payments on Account of Repurchase of Units by Mutual Fund or Unit Trust of India [Section 194F]
Chapter 17 Deduction of Tax at Source from Commission, etc., on the Sale of Lottery Tickets [Section 194G]
Chapter 18 Deduction of Tax at Source from Commission or Brokerage [Section 194H]
Chapter 19 Deduction of Tax at Source from Rent [Section 194-I]
Chapter 20 Deduction of Tax at Source from Payment on transfer of certain immovable property other than agricultural land [Section 194-IA]
Chapter 21 Deduction of Tax at Source from Payment of rent by certain individuals or Hindu undivided family [Section 194-IB]
Chapter 22 Deduction of Tax at Source from Payment under specified agreement [Section 194-IC]
Chapter 23 Deduction of Tax at Source from Fees for professional or technical services [Section 194J]
Chapter 24 Deduction of Tax at Source from Payment of compensation on acquisition of certain immovable property [Section 194LA]
Chapter 25 Deduction of Tax at Source from Income by way of interest from infrastructure debt fund [Section 194LB]
Chapter 26 Deduction of Tax at Source from Certain income from units of a business trust [Section 194LBA]
Chapter 27 Deduction of Tax at Source from Income in respect of units of investment fund [Section 194LBB]
Chapter 28 Deduction of Tax at Source from Income in respect of investment in securitization trust [Section 194LBC]
Chapter 29 Deduction of Tax at Source from Income by way of interest from Indian company [Section 194LC]
Chapter 30 Deduction of Tax at Source from Income by way of interest on certain bonds and Government securities [Section 194LD]
Chapter 31 Deduction of Tax at Source on Other Sums [Section 195]
Chapter 32 Income payable “net of tax” [Section 195A]
Chapter 33 Deduction of Tax at Source from Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations [Section 196]
Chapter 34 Deduction of Tax at Source from Income in respect of units of non-residents [Section 196A]
Chapter 35 Deduction of Tax at Source from Income from units [Section 196B]
Chapter 36 Deduction of Tax at Source from Income from foreign currency bonds or shares of Indian company [Section 196C]
Chapter 37 Deduction of Tax at Source from Income of Foreign Institutional Investors from securities [Section 196D]
Chapter 38 Certificate for deduction at lower rate [Section 197]
Chapter 39 No deduction to be made in certain cases [Section 197A]
Chapter 40 Tax deducted is income received [Section 198]
Chapter 41 Credit for tax deducted [Section 199]
Chapter 42 Duty of person deducting tax [Section 200]
Chapter 43 Processing of statements of tax deducted at source [Section 200A]
Chapter 44 Consequences of failure to deduct or pay [Section 201]
Chapter 45 Deduction only one mode of recovery [Section 202]
Chapter 46 Certificate for tax deducted [Section 203]
Chapter 47 Tax deduction and collection account number [Section 203A]
Chapter 48 Furnishing of statement of tax deducted [Section 203AA]
Chapter 49 Person responsible for paying [Section 204]
Chapter 50 Bar against direct demand on assessee [Section 205]
Chapter 51 Persons deducting tax to furnish prescribed returns [Section 206]
Chapter 52 Furnishing of return in respect of payment of interest to residents without deduction of tax [Section 206A]
Chapter 53 Requirement to furnish Permanent Account Number [Section 206AA]
Chapter 54 Collection of Tax at Source from Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. [Section 206C]
Chapter 55 Tax collection account number [Section 206CA]
Chapter 56 Processing of statements of tax collected at source [Section 206CB]
Chapter 57 Requirement to furnish Permanent Account Number by collectee [Section 206CC]
Chapter 58 Advance payment of tax
Chapter 59 Refunds
Chapter 60 Withholding of refund in certain cases [Section 241A]
Chapter 61 Penalty for furnishing incorrect information in reports or certificates [Section 271J]
Chapter 62 Consequences of Default
Chapter 63 The last words
Treatise on TAX Deduction/Collection at Source including Advance Tax & Refunds
Appendix 1 TDS Authorities
Appendix 2 TDS Survey
Appendix 3 TDS Rates for Financial Year 2016-17
Appendix 4 Rates for Tax Collection at Source for Financial Year 2016-17
Appendix 5 Relevant Forms
Appendix 6 TDS on Sale of Property
Appendix 7 Online Correction
Appendix 8 Correction in OLTAS challan
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