Book 1 -- Tax Deduction at Source |
1
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Part I -- TDS Ready Referencer |
2
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| TDS Provisions at a Glance [Sections 190 to 206AB] |
3
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| TDS Chart |
17
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| TDS Rates |
28
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| TDS Rates in Some Special Cases |
40
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Part II -- TDS in Regard to Certain Payments |
42
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Section A : TDS from Salary Related Payments [Sections 192, 192A] |
43
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| Scheme of TDS from Salary |
43
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| Computation of Salary for TDS |
51
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| Computation of Tax to be Deducted from Salary |
55
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| CBDT Clarifications Vis-a-Vis TDS Under Section 192 |
56
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| Case Law Clarifying Issues Vis-a-Vis TDS Under Section 192 |
59
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| TDS Vis-a-Vis Salary Payment Outside India or to Non-Residents |
73
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| Statement, Forms Relevant to Section 192 |
77
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| TDS on Premature Withdrawal from Employees Provident Fund Scheme [Section 192A] |
78
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Section B : TDS from Interest and Dividend [Sections 193, 194, 194A] |
82
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| TDS from Interest on Securities [Section 193] |
82
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| TDS from Dividend [Section 194] |
96
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| TDS from Interest Other than Interest on Securities [Section 194A] |
99
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| CBDT Clarifications Vis-a-Vis Applicability of Section 194A |
130
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Section C : TDS from Winnings From Lottery, Horse Races, Etc. [Sections 194B, 194BB] |
140
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| TDS from Winning from Lottery or Crossword Puzzles or Card Games, Etc. [Section 194B] |
140
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| TDS from Winnings from Horse Races [Section 194BB] |
144
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Section D : TDS from Payment to Contractors [Section 194C] |
147
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| TDS From Payment to Contractors |
147
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| Issues Relevant to TDS Under Section 194C |
152
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| TDS Under Section 194C Vis-a-Vis Transport Contract |
174
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| Applicability of Section 194C Vis-a-Vis That of Section 194-I |
186
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| Applicability of Section 194C Vis-a-Vis That of Section 194J |
191
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| TDS Under Section 194C in Regard to Various Payments |
201
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| CBDT's Clarifications Regarding Applicability of Section 194C |
217
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Section E -- TDS From Certain Specified Payments |
226
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| TDS From Payment of Insurance Commission [Section 194D] |
226
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| TDS From Payment in Respect of Life Insurance [Sections 194DA] |
228
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| TDS from Payments in Respect of Deposits Under NSS, Etc. [Section 194EE] |
229
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| TDS from Payment on Account of Repurchase of Units by Mutual Fund or UTI [Section 194F] |
230
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| TDS from Payment of Commission, Etc. on Sale of Lottery Tickets [Section 194G] |
231
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| TDS from Payment of Commission or Brokerage [Section 194H] |
233
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| TDS from Payment of Rent [Section 194-I] |
257
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| TDS on Transfer of Certain Immovable Property Other than Agricultural Land [Section 194-IA] |
284
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| TDS on Rent by Individual and HUF Other Than Those Covered by Section 194-I [Section 194-IB] |
287
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| TDS on Payment Under Joint Development Agreement [Section 194-IC] |
288
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| TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee [Section 194J] |
289
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| TDS Income in Respect of Units [Section 194K] |
317
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| TDS from Payment of Compensation on Acquisition of Certain Immovable Property [Section 194LA] |
319
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| TDS in Respect of Income From Units of Business Trust [Section 194LBA] |
323
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| TDS in Respect of Income From Units of Investment Fund [Section 194LBB] |
324
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| TDS from Income in Respect of Investment in Securitisation Trust [Section 194LBC] |
326
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| TDS on Payment to Contractor, Commission Agent & Professionals not Covered by Sections 194C, 194H and 194J [Section 194M] |
327
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| TDS on Cash Withdrawal from Bank, Post Office, Etc. [Section 194N] |
329
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| TDS on Payment by E-commerce Operator to E-commerce Participant [Section 194-O] |
334
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| TDS in Case of Specified Senior Citizens [Section 194P w.e.f. 1-4-2021] |
338
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| TDS on Purchase of Goods [Section 194Q w.e.f. 1-7-2021] |
339
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Part III -- Non-Residents Specific TDS Obligations [Sections 194E, 194LB, 194LC, 194LD, 195, 196A, 196B, 196C and 196D] |
347
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| TDS from Payments to Non-Resident Sportsmen or Entertainers or Sports Associations [Section 194E] |
348
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| TDS from Payment of Interest to Non-Residents on Infrastructure Debt Fund [Section 194LB] |
350
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| TDS on Interest Income Paid by Indian Company [Section 194LC] |
351
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| TDS From Payment of Interest on Certain Bonds and Government Securities [Section 194LD] |
356
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| TDS from Payments to Non-Residents [Section 195] |
358
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| Nature, Scope and Applicability of Section 195 |
363
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| TDS Under Section 195(2) on Appropriate Proportion of Payments to Non-Residents |
372
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| Procedure for Obtaining Certificate Under Section 195(2) and Under Section 195(7) |
381
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| Obtaining Certificate Under Section 195(3) for Non Deduction of Tax |
384
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| TDS Under Section 195 from Payment of Export Commission to Non-Resident Agents |
388
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| TDS Vis-a-Vis Reimbursement of Expenses |
396
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| TDS Obligations Vis-a-Vis Payment of Royalty and Fees for Technical Services |
401
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| TDS on Payment to Expatriate Employees |
423
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| Applicability of Section 195 Vis-a-Vis Miscellaneous Payments to Non-Residents |
427
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| Procedural Aspects as to Remittance to Non-Residents |
441
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| Refund of TDS Under Section 195 to Tax Deductor |
447
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| Consequences of Failure to Deduct or Pay Tax from Payment to Non-residents |
450
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| TDS From Income in Respect of Units of Non-Residents [Section 196A] |
451
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| TDS from Payments to Offshore Fund [Section 196B] |
452
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| TDS from Income from Foreign Currency Bonds or GDR of Indian Company to Non-Resident Indians [Section 196C] |
453
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| TDS from Income of Foreign Institutional Investors from Securities [Section 196D] |
454
| >> |
Part IV -- Consequences of Violation of TDS Provisions |
457
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| Consequences of Non- Compliance of TDS Obligations -- At a Glance |
458
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| Disallowance of Expenditure for Non-Deduction of Tax at Source |
459
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| Assessee Deemed to be in Default Under Section 201 |
476
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| Employer When Not Deemed to be in Default |
500
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| Assessee Not to be Deemed to be in Default Under Section 201(1) Where Tax Already Paid by Recipients |
508
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| Waiver of Interest Charged Under Section 201(1A)(i) |
512
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| Penalty for Failure in Compliance of TDS Provisions |
514
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| Levy of Fee Under Section 234E for Late Filing of TDS Return |
531
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| Prosecution Possibilities in Case of Failure in Complying with TDS Provisions |
535
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| Standard Operating Procedure for Prosecution in Cases of TDS/TCS Default |
544
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| Standard Operating Procedure Defining Roles of Various TDS Authorities in Addressing to Issue of Prosecution/ Compounding in TDS Cases |
548
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Part V -- Miscellaneous TDS Specific Provisions |
552
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| TDS and TCS Account Number [Section 203A] |
553
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| No Deduction or Deduction at Lower Rate [Sections 197 and 197A] |
554
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| Time and Manner of Deposit of TDS |
576
| >> |
| Credit for Tax Deducted at Source [Section 199] |
580
| >> |
| TDS Certificate [Section 203] |
594
| >> |
| Annual Statement by Department in Form 26AS |
600
| >> |
| Submission of Quarterly Statement of Tax Deducted |
601
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| Procedure Regarding Filing of TDS Correction Statement |
609
| >> |
| Processing of Statement of TDS and Correction Statement |
612
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| TDS Inconsistencies and Intimation Under Section 200A |
615
| >> |
| Furnishing of Quarterly Returns Regarding Details of Non-Deduction of Tax by Banks, Co-operative Societies and Public Sector Companies |
617
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| Higher Rate of TDS on Non Furnishing of PAN |
620
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| Higher Rate of TDS in Case of Non-filers of Return of Income [Section 206AB w.e.f. 1-7-2021] |
627
| >> |
| Residuary Provisions Relating to TDS |
631
| >> |
| TDS/TCS Survey [Section 133A] |
638
| >> |
Book 2 -- Tax Collection at Source |
640
| >> |
| Rates for Tax Collection at Source [For Financial Year 2021-22] |
641
| >> |
| Collection of Tax at Source [Section 206C] |
644
| >> |
| Time and Manner for Depositing TCS |
663
| >> |
| Filing of TCS Statement |
665
| >> |
| Processing of TCS Statement |
668
| >> |
| Credit for TCS |
669
| >> |
| TCS Certificate |
671
| >> |
| Miscellaneous TCS Specific Provisions |
672
| >> |
| Consequences of Failure to Collect or Pay Tax |
677
| >> |
| Higher Rate of TCS on Non-Furnishing of PAN |
679
| >> |
| Higher Rate of TCS in Case of Non-Filers of Return of Income [Section 206CCA w.e.f. 1-7-2021] |
680
| >> |
| Real Life TCS Related Queries |
681
| >> |
Book 3 -- Advance Tax |
685
| >> |
| Liability as to Payment of Advance Tax [Sections 207 to 210] |
685
| >> |
| Instalment of Advance Tax [Sections 211, 218 and 219] |
693
| >> |
| Interest Leviable on Default of Advance Tax [Section 234B] |
695
| >> |
| Interest Under Section 234C on Deferment of Advance Tax |
703
| >> |
| Reduction or Waiver of Interest Under Sections 234B and 234C |
709
| >> |
| Miscellaneous Issues and Case Law |
712
| >> |
| Interest Payable to Assessee on Excess TDS and Advance Tax |
719
| >> |
| Set off of Refund Against Outstanding Demand [Section 245] |
727
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