Section 195A Income Payable “net of tax”
In a case other than that referred to in sub-section (1A) of section 192, where under an agreement or other arrangement, the tax chargeable on...
TDS
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Section 195 TDS on Payment to Non-Resident
Section 195(1) of the Income Tax Act Deductor/ Payer: Any person Deductee/ Payee: Non-Resident (not being a company) or Foreign company Nature of Payment: Any...
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Section 194N TDS on Payment of certain amounts in cash
Section 194N of the Income Tax Act Deductor/ Payer: Every person, being- a banking company including any bank or banking institution (Private or Public) a...
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Section 194H TDS on Commission or brokerage
As per section 194H: Any person who is responsible for paying, on or after the 1st day of October, 1991 to any person, who is...
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Section 194G TDS on Commission on the sale of lottery tickets
As per section 194G: Any person who is responsible for paying, on or after the 1st day of October, 1991 to any person, who is...
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Section194EE TDS on Payments in respect of deposits under National Savings Scheme, etc.
As per section 194EE: The person responsible for paying to any person any amount referred to in clause (a) of sub-section (2) of section 80CCA shall, at...
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Section 194E TDS on Payments to non-resident sportsmen or sports associations
As per section 194E: Where any income referred to in section 115BBA is payable to a non-resident sportsman (including an athlete) or an entertainer who...
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Section194DA TDS on Payment in respect of life insurance policy
As per section 194DA: Any person responsible for paying to a resident any sum under a life insurance policy, including the sum allocated by way...
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Section194D TDS on Insurance commission
As per section 194D: Any person responsible for paying to a resident any income by way of remuneration or reward, whether by way of commission...
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Section194BB TDS on Winnings from horse race
Any person, being a bookmaker or a person to whom a licence has been granted by the Government under any law for the time being...