CHAPTER XVII -COLLECTION AND RECOVERY OF TAX
CHAPTER XVII
COLLECTION AND RECOVERY OF TAX
A: GENERAL:
u/s 190 : Deduction at source and advance payment.
u/s 191: Direct payment.
B: DEDUCTION AT SOURCE:
U/s 192 Salaries
U/s 192 A Payment of accumulated balance due to an employee
U/s 193 Interest on Securities
U/s 194 Dividends
U/s 194A Interest other than Interest on Securities
U/s 194B Lottery / Cross Word Puzzle
U/s 194BB Winnings from Horse Race
U/s 194C Payment to Contractor
U/s 194D Insurance Commission
U/s 194DA Payment in respect of Life Insurance Policy
U/s 194E Payments to non-resident sportsmen or sports associations
U/s 194EE Refund of National Savings Scheme, etc.
U/s 194F Repurchase of units by MF/UTI
U/s 194G Commission on sale of lottery tickets
U/s 194H Commission or Brokerage
U/s 194I Rent of Machinery, Plant or Equipment
U/s 194IA Transfer of immovable property other then agricultural Land
U/s 194J Professional/ Technical charges/Royalty & Non-compete fees /payments to directors
U/s 194K Income in respect of units
U/s 194LA Compensation on acquisition of immovable property
U/s 194LB Interest from an Infrastructure Bond
U/s 194LBA Income in the nature of interest received or receivable from a special purpose vehicle,distributed by a business trust to its unit holders.
U/s 194LBB Payments to a unit holder in respect of units of Investment Fund u/s 115UB
U/s 194LC Interest to Non Resident from Indian company/business trusts engaged in certain business.
U/s 194LD Interest on certain Govt Bonds/Securities payable on or after 01-06-2013 but before 01-06-2017
U/s 195 Payment to Non Residents
U/s 195A Income payable “net of Tax”
U/s 196 Interest or dividend or other sums payable to Governament, RBI or Certain Corporation
U/s 196A Income in respect of units of Non Residents
U/s 196B Income From Units
U/s 196C Income from foreign currency bonds or shares of Indian Company
U/s 196D Income of Foreign Institutional Investors From Securities
