Section 194EE- TDS on Payments in respect of Deposit under NSS
Deductor- Any person responsible for making payment of any amount for the amount standing in NPS covered under Sec 80CCA and accrued interest. Deductee- Person…
View More Section 194EE- TDS on Payments in respect of Deposit under NSSSection 194E- TDS on Payments to Non-Resident Sportsmen or Sports Association
Deductor- Any person responsible for making payment Deductee/Payee- Non – resident foreign citizen sportsman (including an athlete) Non – resident sports association or institution Non-…
View More Section 194E- TDS on Payments to Non-Resident Sportsmen or Sports AssociationSection 193- TDS on Interest on Securities
TDS shall be deducted on interest paid on securities by the interest payer. Time of Deduction- TDS to be deducted at the time of credit…
View More Section 193- TDS on Interest on SecuritiesSection 194IC – TDS on consideration paid under a Joint Development Agreement
Time of Deduction- At the time of credit or payment, whichever is earlier. Deductor- Any person paying any sum by way of consideration under Joint…
View More Section 194IC – TDS on consideration paid under a Joint Development AgreementSection 194IB-TDS on payment of Rent of Immovable Property by Certain Individuals or HUF
Time of Deduction- One time in a year i.e. annually in the last month of previous year or in the month before the tenant vacates…
View More Section 194IB-TDS on payment of Rent of Immovable Property by Certain Individuals or HUFSection 194IA- Payment on Transfer of Immovable Property
Time of Deduction- TDS to be deducted at the time of credit or payment, whichever is earlier. Deductor- Any person (other than a person referred…
View More Section 194IA- Payment on Transfer of Immovable PropertySection 194D- TDS on Insurance Commission
TDS needs to be deducted on payment of insurance commission. Time of Deduction- TDS to be deducted at the time of payment or credit, whichever…
View More Section 194D- TDS on Insurance CommissionSection 194A- TDS on Interest (Other than Interest on Securities)
TDS to be deducted on interest payable like interest on fixed deposit, interest on unsecured loan. Interest on securities are not covered under this section…
View More Section 194A- TDS on Interest (Other than Interest on Securities)Section 194 – TDS on Dividend
Dividend received by resident shareholders are now taxable as per the income tax slab rates. Sec 194 has gained prominence as TDS shall be deducted…
View More Section 194 – TDS on DividendSection 89(1) Relief on Salary Arrears and Salary in Advance
Relief is provided under section 89(1), if salary pertaining to another period is received in advance/ or in arrears during a financial year, leading to…
View More Section 89(1) Relief on Salary Arrears and Salary in Advance