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...
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Section194B TDS on Winnings from lottery or crossword puzzle
The person responsible for paying to any person any income by way of winnings from any lottery or crossword puzzle or card game and other...