Handbook on Tax Deduction at Source

About 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