March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 202 : Deduction only one mode of recovery202. The power to recover tax by deduction under the foregoing provisions of this Chapter […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 201 : Consequences of failure to deduct or pay201. (1) Where any person, including the principal officer of a company,— (a) who is […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 200A : Processing of statements of tax deducted at source200A. (1) Where a statement of tax deduction at source or a correction statement has […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 200 : Duty of person deducting tax200. (1) 4Any person deducting any sum in accordance with the foregoing provisions of this […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 199 : Credit for tax deducted199. (1) Any deduction made in accordance with the foregoing provisions of this Chapter and […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 198 : Tax deducted is income received198. All sums deducted in accordance with the foregoing provisions of this Chapter shall, for […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 197A : No deduction to be made in certain cases197A. 96(1) Notwithstanding anything contained in section 194 or section 194EE, no deduction of tax […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 197 : Certificate for deduction at lower rate197. 94(1) Subject to rules made under sub-section (2A), where, in the case of any […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 196D : Income of Foreign Institutional Investors from securities196D. (1) Where any income in respect of securities referred to in clause (a) of […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 196C : Income from foreign currency bonds or shares63 of Indian company196C. Where any income by way of interest or dividends in respect of bonds or […]