| BOOK 1 - TAX DEDUCTION AT SOURCE |
1
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| Part I : TDS Ready Referencer |
2
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| TDS Provisions at a Glance [Sections 190 to 206AA] |
3
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| TDS Chart |
17
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| TDS Rates |
28
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| TDS Rates in Some Special Cases |
50
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| Part II : TDS in Regard to Certain Payments |
52
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| Section A TDS from Salary Related Payments Sections 192 192A |
53
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| Scheme of TDS from Salary |
53
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| Computation of Salary for TDS |
60
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| Computation of Tax to be Deducted from Salary |
64
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| CBDT Clarifications Vis-a-Vis TDS Under Section 192 |
66
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| Case Law Clarifying Issues Vis-a-Vis TDS Under Section 192 |
68
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| TDS Vis-a-Vis Salary Payment Outside India or to Non-Residents |
82
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| Statement, Forms Relevant to Section 192 |
85
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| TDS on Premature Withdrawal from Employees Provident Fund Scheme [Section 192A] |
86
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| TDS from Interest on Securities [Section 193] |
90
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| TDS from Dividend [Section 194] |
104
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| TDS from Interest Other than Interest on Securities [Section 194A] |
106
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| CBDT Clarifications Vis-a-Vis Applicability of Section 194A |
135
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| TDS from Winning from Lottery or Crossword Puzzles or Card Games, Etc. [Section 194B] |
145
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| TDS from Winnings from Horse Races [Section 194BB] |
149
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| TDS From Payment to Contractors |
152
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| Issues Relevant to TDS Under Section 194C |
156
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| TDS Under Section 194C Vis-a-Vis Transport Contract |
176
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| Applicability of Section 194C Vis-a-Vis That of Section 194-I |
187
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| Applicability of Section 194C Vis-a-Vis That of Section 194J |
191
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| TDS Under Section 194C in Regard to Various Payments |
199
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| CBDT’s Clarifications Regarding Applicability of Section 194C |
214
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| TDS From Payment of Insurance Commission [Section 194D] |
223
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| TDS From Payment in Respect of Life Insurance [Sections 194DA] |
225
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| TDS from Payments in Respect of Deposits Under NSS, Etc. [Section 194EE] |
226
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| TDS from Payment on Account of Repurchase of Units by Mutual Fund or UTI [Section 194F] |
227
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| TDS from Payment of Commission, Etc. on Sale of Lottery Tickets [Section 194G] |
228
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| TDS from Payment of Commission or Brokerage [Section 194H] |
229
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| TDS from Payment of Rent [Section 194-I] |
252
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| TDS on Transfer of Certain Immovable Property Other than Agricultural Land [Section 194-IA] |
277
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| TDS on Rent by Individual and HUF Other Than Those Covered by Section 194-I [Section 194-IB] |
279
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| TDS on Payment Under Joint Development Agreement [Section 194-IC] |
280
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| TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee [Section 194J] |
281
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| TDS Income in Respect of Units [Section 194K] |
306
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| TDS from Payment of Compensation on Acquisition of Certain Immovable Property [Section 194LA] |
308
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| TDS in Respect of Income From Units of Business Trust [Section 194LBA] |
312
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| TDS in Respect of Income From Units of Investment Fund [Section 194LBB] |
313
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| TDS from Income in Respect of Investment in Securitisation Trust [Section 194LBC] |
315
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| TDS on Payment to Contractor, Commission Agent & Professionals not Covered by Sections 194C, 194H and 194J [Section 194M] |
316
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| TDS on Cash Withdrawal from Bank, Post Office, Etc. [Section 194N] |
317
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| TDS on Payment by E-commerce Operator to E-commerce Participant [Section 194-O] |
322
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| Part III : Non-Residents Specific TDS Obligations Sections 194E 194LB 194LC 194LD 195 196B 196C and 196D |
325
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| TDS from Payments to Non-Resident Sportsmen or Entertainers or Sports Associations [Section 194E] |
326
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| TDS from Payment of Interest to Non-Residents on Infrastructure Debt Fund [Section 194LB] |
328
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| TDS on Interest Income Paid by Indian Company [Section 194LC] |
329
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| TDS From Payment of Interest on Certain Bonds and Government Securities [Section 194LD] |
333
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| TDS from Payments to Non-Residents [Section 195] |
335
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| Nature, Scope and Applicability of Section 195 |
340
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| TDS Under Section 195(2) on Appropriate Proportion of Payments to Non-Residents |
348
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| Obtaining Certificate Under Section 195(3) for Non Deduction of Tax |
357
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| TDS Under Section 195 from Payment of Export Commission to Non-Resident Agents |
360
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| TDS Vis-a-Vis Reimbursement of Expenses |
368
| >> |
| TDS Obligations Vis-a-Vis Payment of Royalty and Fees for Technical Services |
373
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| TDS on Payment to Expatriate Employees |
391
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| Applicability of Section 195 Vis-a-Vis Miscellaneous Payments to Non-Residents |
395
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| Procedural Aspects as to Remittance to Non-Residents |
407
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| Refund of TDS Under Section 195 to Tax Deductor |
413
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| Consequences of Failure to Deduct or Pay Tax from Payment to Non-residents |
416
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| TDS From Income in Respect of Units of Non-Residents [Section 196A] |
471
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| TDS from Payments to Offshore Fund [Section 196B] |
418
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| TDS from Income from Foreign Currency Bonds or Shares of Indian Company to Non-Resident Indians [Section 196C] |
419
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| TDS from Income of Foreign Institutional Investors from Securities [Section 196D] |
420
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| Part IV : Consequences of Violation of TDS Provisions |
422
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| Disallowance of Expenditure for Non-Deduction of Tax at Source |
423
| >> |
| Assessee Deemed to be in Default Under Section 201 |
436
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| Employer When Not Deemed to be in Default |
457
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| Assessee Not to be Deemed to be in Default Under Section 201(1) Where Tax Already Paid by Recipients |
464
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| Waiver of Interest Charged Under Section 201(1A)(i) |
468
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| Penalty for Failure in Compliance of TDS Provisions |
470
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| Levy of Fee Under Section 234E for Late Filing of TDS Return |
483
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| Prosecution Possibilities in Case of Failure in Complying with TDS Provisions |
487
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| Standard Operating Procedure for Prosecution in Cases of TDS/TCS Default |
495
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| Standard Operating Procedure Defining Roles of Various TDS Authorities in Addressing to Issue of Prosecution/ Compounding in TDS Cases |
500
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| Part V : Miscellaneous TDS Specific Compliances |
503
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| TDS and TCS Account Number [Section 203A] |
504
| >> |
| No Deduction or Deduction at Lower Rate [Sections 197 and 197A] |
505
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| Time and Manner of Deposit of TDS |
525
| >> |
| Credit for Tax Deducted at Source [Section 199] |
528
| >> |
| TDS Certificate [Section 203] |
541
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| Annual Statement by Department in Form 26AS |
547
| >> |
| Submission of Quarterly Statement of Tax Deducted |
548
| >> |
| Procedure Regarding Filing of TDS Correction Statement |
556
| >> |
| Processing of Statement of TDS and Correction Statement |
558
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| TDS Inconsistencies and Intimation Under Section 200A |
561
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| Furnishing of Quarterly Returns Regarding Details of Non‑Deduction of Tax by Banks, Co‑operative Societies and Public Sector Companies,Furnishing of Quarterly Returns by Banks, etc. [Section 206A] |
563
| >> |
| Higher Rate of TDS on Non Furnishing of PAN |
565
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| Residuary Provisions Relating to TDS |
572
| >> |
| TDS/TCS Survey [Section 133A] |
579
| >> |
| BOOK 2 - TAX COLLECTION AT SOURCE |
581
| >> |
| Rates for Tax Collection at Source [For Financial Year 2020-21] |
582
| >> |
| Collection of Tax at Source [Section 206C] |
586
| >> |
| Time and Manner for Depositing TCS |
600
| >> |
| Filing of TCS Statement |
602
| >> |
| Processing of TCS Statement |
605
| >> |
| Credit for TCS |
606
| >> |
| TCS Certificate |
607
| >> |
| Miscellaneous TCS Specific Provisions |
609
| >> |
| Consequences of Failure to Collect or Pay Tax |
613
| >> |
| Higher Rate of TCS on Non-Furnishing of PAN |
615
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| Real Life TCS Related Queries |
616
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