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      • 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
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      • Non-Resident Indian/Person of Origin
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        • 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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Flash Story
Proxies means as per Companies Act, 2013 Section 104 of the Companies Act-Chairman of meetings Quorum for meetings under companies act Section 102 of the Companies Act, 2013:- Statement to be Annexed to Notice Section 101 of the Companies Act, 2013-Notice of Meeting

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Proxies means as per Companies Act, 2013

CA Neeraj Jawla June 6, 2023
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Section 104 of the Companies Act-Chairman of meetings

CA Neeraj Jawla June 6, 2023
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CA Neeraj Jawla June 5, 2023
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Section 102 of the Companies Act, 2013:- Statement to be Annexed to Notice

CA Neeraj Jawla June 5, 2023
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Section 101 of the Companies Act, 2013-Notice of Meeting

CA Neeraj Jawla June 5, 2023

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Proxies means as per Companies Act, 2013

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CA Neeraj Jawla June 6, 2023
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CA Neeraj Jawla June 5, 2023
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FORM DPT-3 (Return of Deposit)

CA Neeraj Jawla December 11, 2019

In this article we discuss about the Form DPT-3. Rule 16: Return of deposits to be filled with the Registrar...

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  • Other/Misc

Form 15CA & 15CB (Declaration & Certification)

CA Neeraj Jawla December 11, 2019

FORM No. 15CA It is declaration form which is given by the remitter before making the payment to non-resident. In...

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  • Articles
  • GST

Detail analysis of GSTR-1

CA Neeraj Jawla December 11, 2019

Section 37(1) of the CGST Act, 2017 read with Rule 1 of the Returns Rule, 2017 Every registered person, other...

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  • Finance
  • Notifications

Deduction u/s 80GG: Deduction in respect of Rent Paid

CA Neeraj Jawla December 11, 2019

In this article we discuss about the deductions in respect of rent paid. This deduction is available to individual in...

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  • Finance
  • News

Deduction u/s 80E: Interest On Loan Taken For Higher Education

CA Neeraj Jawla December 11, 2019

In this article we discuss about the deduction u/s 80E of the Income Tax Act, 1961. This  is available to...

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  • Articles
  • Income Tax

Deduction u/s 80DDB: Medical Treatment of Specified Ailments

CA Neeraj Jawla December 11, 2019

In this article we discuss about the concept of deduction u/s 80DDB of the Income Tax Act, 1961 which is...

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  • Articles
  • Income Tax

Deduction u/s 80DD:- Medical Treatment of Disabled Person

CA Neeraj Jawla December 11, 2019

In this article we discuss about the concept of deduction u/s 80DD of Income Tax Act, 1961. This deduction is...

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  • Articles
  • GST

Composition Scheme and Form GSTR-4

CA Neeraj Jawla December 11, 2019

In this article we discuss about the Form GSTR-4 which is used to file GST return for registered persons who...

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  • Company Law
  • Notifications

Company Registration Process in simple way

CA Neeraj Jawla December 11, 2019

In this article we will discuss about the company registration process in simple way by using a few steps. Firstly...

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  • Articles
  • Income Tax

Deduction U/s 80C of Income Tax Act, 1961

CA Neeraj Jawla December 11, 2019

In this article we discuss about the concept of deduction u/s 80C which is available to Individual or HUF. Maximum...

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  • Sec 193 – TDS on Interest on Securities
  • 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 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 194J – TDS on Professional Fee
  • Sec 194N-Payment of certain amounts in cash
  • Sec 195-Other sums
  • Sec 195A-Income payable "net of tax"
  • Sec 196-Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
  • Section – 115-I : Chapter not to apply if the assessee so chooses
  • 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 – 115H : Benefit under Chapter to be available in certain cases even after the assessee becomes resident
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