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  • TDS
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    • Section-Wise
      • Section 192 & 192A
        • Section 192-TDS on salary
        • Sec 192A-Payment of accumulated balance due to an employee
      • Sec 193 – TDS on Interest on Securities
      • series of Section 194
        • Sec 194-Dividends
        • Sec 194A-Interest other than “Interest on securities”
        • Sec 194B-Winnings from lottery or crossword puzzle
        • Sec 194BB-Winnings from horse race
        • Sec 194C-Payments to contractors
        • Sec 194D-Insurance commission
        • Sec 194DA-Payment in respect of life insurance policy
        • Sec 194E-Payments to non-resident sportsmen or sports associations
        • Sec 194EE-Payments in respect of deposits under National Savings Scheme, etc.
        • Sec 194F-Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
        • Sec 194G-Commission, etc., on the sale of lottery tickets
        • Sec 194H-Commission or brokerage
        • Sec 194I-Rent
        • Sec 194IA-Payment on transfer of certain immovable property other than agricultural land
        • Sec 194IB-Payment of rent by certain individuals or Hindu undivided family
        • Sec 194IC-Payment under specified agreement
        • Sec 194J-Fees for professional or technical services
        • Sec 194LA-Payment of compensation on acquisition of certain immovable property
        • Sec 194LB-Income by way of interest from infrastructure debt fund
        • Sec 194LBA-Certain income from units of a business trust
        • Sec 194LBB-Income in respect of units of investment fund
        • Sec 194LBC-Income in respect of investment in securitization trust
        • Sec 194LC-Income by way of interest from Indian company
        • Sec 194LD-Income by way of interest on certain bonds and Government securities
        • Sec 194M-Payment of certain sums by certain individuals or Hindu undivided family
        • Sec 194N-Payment of certain amounts in cash
      • Section 195 & 195A
        • Sec 195-Other sums
        • Sec 195A-Income payable “net of tax”
      • Section 196,196A,196B,196C &196D
        • Sec 196-Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
        • Sec 196A-Income in respect of units of non-residents
        • Sec 196B-Income from units
        • Sec 196C-Income from foreign currency bonds or shares of Indian company
        • Sec 196D-Income of Foreign Institutional Investors from securities
      • Section 197 & 197A
        • Sec 197-Certificate for deduction at lower rate
        • Sec 197A-No deduction to be made in certain cases
      • Sec 198-Tax deducted is income received
      • Sec 199-Credit for tax deducted
      • Section 200 & 200A
        • Sec 200-Duty of person deducting tax
        • Sec 200A-Processing of statements of tax deducted at source
      • Sec 201-Consequences of failure to deduct or pay
      • Sec 202-Deduction only one mode of recovery
      • Section 203, 203A & 203AA
        • Sec 203-Certificate for tax deducted
        • Sec 203A-Tax deduction and collection account number
        • Sec 203AA-Furnishing of statement of tax deducted
      • Sec 204-Meaning of “person responsible for paying”
      • Sec 205-Bar against direct demand on assessee
  • Non-Resident
    • Type of Non-Resident
      • Non-Resident Indian/Person of Origin
        • Section-115C : Definitions
        • Section-115D : Special provision for computation of total income of non-residents
        • Section – 115E : Tax on investment income and long-term capital gains
        • Section – 115F : Capital gains on transfer of foreign exchange assets not to be charged in certain cases
        • ​ Section – 115G : Return of income not to be filed in certain cases
        • Section – 115H : Benefit under Chapter to be available in certain cases even after the assessee becomes resident
        • Section – 115-I : Chapter not to apply if the assessee so chooses
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Income Tax

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30

Tax Liability of a Non Resident Indian (NRI)

by CA Neeraj Jawla 1 hour ago1 hour ago
380

Leave Encashment Income Tax Treatment

by CA Neeraj Jawla 2 months ago2 months ago
  • 11
    Articles, Income Tax

    Section 43B applicability on Electricity Duty payable by Electricity Distributor

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    CA Neeraj Jawla
    by CA Neeraj Jawla 2 months ago2 months ago
  • 11
    Articles, Income Tax

    CBDT approves Indian Institute of Science Education & Research under Section 35(1)(ii)

    CBDT approves ‘Indian Institute of Science Education and Research, Tirupati (PAN: AAAAI9820P)’ under the category of ‘University, College or Other Institution’ for ‘Scientific Research’ for...

    CA Neeraj Jawla
    by CA Neeraj Jawla 2 months ago2 months ago
  • 17
    Articles, Income Tax

    Tax Implication on Gifts Under Section 56(2)(VI) of Income Tax Act, 1961

    Income Tax Act defines taxable gifts as under “gift means property which is a capital asset of the assessee (i.e., recipient), namely, Money, Immovable property...

    CA Neeraj Jawla
    by CA Neeraj Jawla 2 months ago2 months ago
  • 16
    Articles, Income Tax

    TDS on the sale of property : Section 194-IA

    Provisions of section 194-IA of the Income Tax Act deal with the requirement of deduction of tax at source (TDS) by the buyer at the...

    CA Neeraj Jawla
    by CA Neeraj Jawla 2 months ago2 months ago
  • 6
    Circulars, Income Tax

    Extension of time limit for compliance under section 54 to 54GB

    F. No. 225/ 49/2021-ITA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, *** Circular No. 1 of...

    CA Neeraj Jawla
    by CA Neeraj Jawla 2 months ago2 months ago
  • 42
    Articles, Income Tax

    Lower Deduction Certificate for TDS on sale of property by Non Resident Indian

    Lower Deduction Certificate (LDC) for TDS on sale of property by Non Resident Indian (NRI) Are you an NRI who is selling his/her property in...

    CA Neeraj Jawla
    by CA Neeraj Jawla 2 months ago2 months ago
  • 6
    Articles, Income Tax

    Section 45(4) Applicability to a Real Estate Developer Firm

    The amendment to section 45(4) of the Income Tax Act, 1961 with effect from 01/04/2021 (FY 2020-21) has raised more issues than solved any. The...

    CA Neeraj Jawla
    by CA Neeraj Jawla 3 months ago3 months ago
  • 415
    Articles, Income Tax

    Section 194S of the Income Tax Act

    Summary of Section 194S Section 194S: TDS @ 1% on Purchase Consideration of Virtual Digital Asset In line with the existing TDS section 194IA requiring...

    CA Neeraj Jawla
    by CA Neeraj Jawla 10 months ago10 months ago
  • 1.3k
    Articles, Income Tax

    Section 194R of the Income Tax Act

    Summary of Section 194R Section 194R: TDS @ 10% on Benefits or Perquisites arising out of Business or Profession Section 194R is applicable from 01-07-2022....

    CA Neeraj Jawla
    by CA Neeraj Jawla 10 months ago10 months ago
  • 526
    Articles, Income Tax

    All about New TDS Section 194R and Section 194S

    The Finance Bill 2022 has proposed two completely new TDS sections, 194R and 194S, in the Income Tax Act, to be made effective from 1.7.2022....

    CA Neeraj Jawla
    by CA Neeraj Jawla 10 months ago10 months ago

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