Book 1 -- Tax Deduction at Source |
1
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Part I -- TDS Ready Referencer |
2
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| 1 TDS Provisions at a Glance [Sections 190 to 206AB] |
3
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| 2 TDS Chart |
20
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| 3 TDS Rates |
34
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| 4 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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| 5 Scheme of TDS from Salary [Section 192] |
53
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| 6 Computation of Salary for TDS |
62
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| 7 Computation of Tax to be Deducted from Salary |
68
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| 8 CBDT Clarifications Vis-a-Vis TDS Under Section 192 |
70
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| 9 Case Law Clarifying Issues Vis-a-Vis TDS Under Section 192 |
73
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| 10 TDS Vis-a-Vis Salary Payment Outside India or to Non-Residents |
89
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| 11 Statement, Forms Relevant to Section 192 |
93
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| 12 TDS on Premature Withdrawal from Employees Provident Fund Scheme [Section 192A] |
94
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| Section B -- TDS from Interest and Dividend [Sections 193, 194, 194A] |
98
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| 13 TDS from Interest on Securities [Section 193] |
98
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| 14 TDS from Dividend [Section 194] |
113
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| 15 TDS from Interest Other than Interest on Securities [Section 194A] |
116
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| 16 CBDT Clarifications Vis-a-Vis Applicability of Section 194A |
149
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| Section C -- TDS from Winnings From Lottery, Horse Races, Etc. [Sections 194B, 194BB] |
158
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| 17 TDS from Winning from Lottery or Crossword Puzzles, Etc. [Section 194B] |
158
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| 18 TDS from Online Games [Section 194BA] |
163
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| 19 TDS from Winnings from Horse Races [Section 194BB] |
165
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| Section D -- TDS from Payment to Contractors [Section 194C] |
168
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| 20 TDS From Payment to Contractors |
168
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| 21 Issues Relevant to TDS Under Section 194C |
173
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| 22 TDS Under Section 194C Vis-a-Vis Transport Contract |
197
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| 23 Applicability of Section 194C Vis-a-Vis Section 194-I |
211
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| 24 Applicability of Section 194C Vis-a-Vis Section 194J |
218
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| 25 TDS Under Section 194C in Regard to Various Payments |
228
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| 26 CBDT’s Clarifications Regarding Applicability of Section 194C |
245
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| Section E -- TDS From Certain Specified Payments |
254
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| 27 TDS From Payment of Insurance Commission [Section 194D] |
254
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| 28 TDS From Payment in Respect of Life Insurance [Sections 194DA] |
257
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| 29 TDS from Payments in Respect of Deposits Under NSS, Etc. [Section 194EE] |
258
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| 30 TDS from Payment on Account of Repurchase of Units by Mutual Fund or UTI [Section 194F] |
259
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| 31 TDS from Payment of Commission, Etc. on Sale of Lottery Tickets [Section 194G] |
260
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| 32 TDS from Payment of Commission or Brokerage [Section 194H] |
262
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| 33 TDS from Payment of Rent [Section 194-I] |
288
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| 34 TDS on Transfer of Certain Immovable Property Other than Agricultural Land [Section 194-IA] |
316
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| 35 TDS on Rent by Individual and HUF Other Than Those Covered by Section 194-I [Section 194-IB] |
320
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| 36 TDS on Payment Under Joint Development Agreement [Section 194-IC] |
322
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| 37 TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee [Section 194J] |
323
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| 38 TDS on Income in Respect of Units [Section 194K] |
353
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| 39 TDS from Payment of Compensation on Acquisition of Certain Immovable Property [Section 194LA] |
355
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| 40 TDS in Respect of Income From Units of Business Trust [Section 194LBA] |
360
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| 41 TDS in Respect of Income From Units of Investment Fund [Section 194LBB] |
362
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| 42 TDS from Income in Respect of Investment in Securitisation Trust [Section 194LBC] |
364
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| 43 TDS on Payment to Contractor, Commission Agent & Professionals not Covered by Sections 194C, 194H and 194J [Section 194M] |
366
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| 44 TDS on Cash Withdrawal from Bank, Post Office, Etc. [Section 194N] |
368
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| 45 TDS on Payment by E-commerce Operator to E-commerce Participant [Section 194-O] |
374
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| 46 TDS in Case of Specified Senior Citizens [Section 194P] |
378
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| 47 TDS on Purchase of Goods [Section 194Q] |
380
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| 48 TDS on Transfer of Virtual Digital Asset [Section 194-S] |
400
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| Section F -- TDS on Benefit or Perquisite [Section 194R] |
408
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| 49 Scheme of TDS Under Section 194R |
408
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| 50 Guidelines Under Section 194R(2) |
411
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| 51 Meaning of Benefit or Perquisite |
422
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| 52 Benefit or Perquisite Arising Out of Business or Profession -- Scope of |
425
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| 53 Waiver of Liability and Section 194R |
435
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| 54 Waiver of Debt or Loan Taxable Under Section 41(1) Vis-a-Vis TDS Liability Under Section 194R |
440
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| 55 Applicability of Section 194R While Providing Freebies to Doctors |
446
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| 56 Discount, Rebates, Gifts, Incentives vis-a-vis TDS under Section 194R |
453
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| 57 Foreign Trips and Conference for Dealers and Agents -- Whether Liable for TDS Under Section 194R |
460
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| 58 Reimbursement of Out of Pocket Expenses and TDS under Section 194R |
464
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| 59 Benefit or Perquisite in Form of Capital Asset -- Whether Liable to TDS Under Section 194R |
468
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| 60 Valuation of Benefit or Perquisite -- Issues Regarding |
470
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| 61 Applicability of Section 194R When Benefit is Provided in Form of Shares |
474
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Part III -- Non-Residents Specific TDS Obligations [Sections 194E, 194LB, 194LC, 194LD, 195, 196A, 196B, 196C and 196D] |
479
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| 62 TDS from Payments to Non-Resident Sportsmen or Entertainers or Sports Associations [Section 194E] |
480
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| 63 TDS from Payment of Interest to Non-Residents on Infrastructure Debt Fund [Section 194LB] |
483
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| 64 TDS on Interest Income Paid by Indian Company [Section 194LC] |
484
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| 65 TDS From Payment of Interest on Certain Bonds and Government Securities [Section 194LD] |
489
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| 66 TDS from Payments to Non-Residents [Section 195] |
491
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| 67 Nature, Scope and Applicability of Section 195 |
497
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| 68 TDS Under Section 195(2) on Appropriate Proportion of Payments to Non-Residents |
506
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| 69 Procedure for Obtaining Certificate Under Section 195(2) and 195(7) |
516
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| 70 Obtaining Certificate Under Section 195(3) for Non Deduction of Tax |
519
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| 71 TDS Under Section 195 from Payment of Export Commission to Non-Resident Agents |
526
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| 72 TDS Vis-a-Vis Reimbursement of Expenses |
537
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| 73 TDS Obligations Vis-a-Vis Payment of Royalty and Fees for Technical Services |
544
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| 74 TDS on Payment to Expatriate Employees |
570
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| 75 Applicability of Section 195 Vis-a-Vis Miscellaneous Payments to Non-Residents |
575
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| 76 Procedural Aspects as to Remittance to Non-Residents |
589
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| 77 Refund of TDS Under Section 195 to Tax Deductor |
596
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| 78 Refund While Denying Liability to Deduct Tax [Section 239A] |
600
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| 79 Consequences of Failure to Deduct or Pay Tax from Payment to Non-residents |
603
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| 80 TDS From Income in Respect of Units of Non-Residents [Section 196A] |
605
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| 81 TDS from Payments to Offshore Fund [Section 196B] |
606
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| 82 TDS from Income from Foreign Currency Bonds or GDR of Indian Company to Non-Resident Indians [Section 196C] |
607
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| 83 TDS from Income of Foreign Institutional Investors from Securities [Section 196D] |
609
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Part IV -- Miscellaneous TDS Specific Provisions |
611
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| 84 TDS and TCS Account Number [Section 203A] |
612
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| 85 No Deduction or Deduction at Lower Rate [Sections 197 and 197A] |
614
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| 86 Time and Manner of Deposit of TDS [Section 200(1), (2), (2A) r/w Rule 30] |
636
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| 87 Credit for Tax Deducted at Source [Section 199] |
640
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| 88 TDS Certificate [Section 203 r/w Rule 31] |
658
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| 89 Annual Information Statement by Department [Section 285BB] |
664
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| 90 Submission of Quarterly Statement of Tax Deducted [Section 200(3) r/w Rule 31A] |
666
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| 91 Procedure Regarding Filing of TDS Correction Statement |
676
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| 92 Processing of Statement of TDS and Correction Statement |
679
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| 93 TDS Inconsistencies and Intimation Under Section 200A |
682
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| 94 Furnishing of Quarterly Returns Regarding Details of Non‑Deduction of Tax by Banks, Co‑operative Societies and Public Sector Companies [Section 206A] |
685
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| 95 Higher Rate of TDS on Non- Furnishing of PAN [Section 206AA] |
688
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| 96 Higher Rate of TDS in Case of Non-filers of Return of Income [Section 206AB] |
696
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| 97 Residuary Provisions Relating to TDS |
699
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| 98 TDS/TCS Survey [Section 133A] |
706
| >> |
Part V -- Consequences of Violation of TDS Provisions |
708
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| 99 Consequences of Non-Compliance of TDS Obligations -- At a Glance |
709
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| 100 Disallowance of Expenditure for Non-Deduction of Tax at Source |
710
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| 101 Assessee Deemed to be in Default Under Section 201 |
727
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| 102 Employer When Not Deemed to be in Default |
754
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| 103 Assessee Not to be Deemed to be in Default Under Section 201(1) Where Tax Already Paid by Recipients |
762
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| 104 Waiver of Interest Charged Under Section 201(1A)(i) |
767
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| 105 Penalty for Failure in Compliance of TDS Provisions |
770
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| 106 Levy of Fee Under Section 234E for Late Filing of TDS Return |
788
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| 107 Prosecution Possibilities in Case of Failure in Complying with TDS Provisions |
793
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| 108 Standard Operating Procedure for Prosecution in Cases of TDS/TCS Default |
804
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| 109 Standard Operating Procedure Defining Roles of Various TDS Authorities in Addressing to Issue of Prosecution/Compounding in TDS Cases |
809
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Book 2 -- Tax Collection at Source |
813
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| 110 Rates for Tax Collection at Source [For Financial Year 2023-24] |
814
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| 111 Collection of Tax at Source [Section 206C] |
819
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| 112 TCS in Case of Foreign Remittance and on Sale of Overseas Tour Programme Package [Section 206C(1G)] |
834
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| 113 TCS on Sale of Goods [Section 206C(1H)] |
839
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| 114 Time and Manner for Depositing TCS [Section 206C(3) r/w Rule 37CA] |
843
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| 115 Filing of TCS Statement [Proviso to Section 206C(3) r/w Rule 31AA] |
846
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| 116 Processing of TCS Statement [Section 206CB] |
849
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| 117 Credit for TCS [Section 206C(4) r/w Rule 37-I] |
851
| >> |
| 118 TCS Certificate [Section 206C(5) r/w Rule 37D] |
853
| >> |
| 119 Miscellaneous TCS Specific Provisions |
854
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| 120 Consequences of Failure to Collect or Pay Tax |
860
| >> |
| 121 Higher Rate of TCS on Non-Furnishing of PAN [Section 206CC] |
863
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| 122 Higher Rate of TCS in Case of Non-Filers of Return of Income [Section 206CCA] |
865
| >> |
| 123 Real Life TCS Related Queries |
867
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Book 3 -- Advance Tax |
872
| >> |
| 124 Liability as to Payment of Advance Tax [Sections 207 to 210] |
871
| >> |
| 125 Instalment of Advance Tax [Sections 211, 218 and 219] |
880
| >> |
| 126 Interest Leviable on Default of Advance Tax [Section 234B] |
882
| >> |
| 127 Interest Under Section 234C on Deferment of Advance Tax |
893
| >> |
| 128 Reduction or Waiver of Interest Under Sections 234B and 234C |
900
| >> |
| 129 Miscellaneous Issues and Case Law |
904
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| 130 Interest Payable to Assessee on Excess TDS and Advance Tax |
911
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