March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 196B : Income from units196B. Where any income in respect of units referred to in section 115AB or by […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 196A : Income in respect of units of non-residents196A. (1) Any person responsible for paying to a non-resident, not being a company, or […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 196 : Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations196. Notwithstanding anything contained in the foregoing provisions of this Chapter, 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 – 195A : Income payable “net of tax”195A. In a case other than that referred to in sub-section (1A) of section 192, […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 195 : Other sums195. (1) 85Any person responsible for paying to a non-resident, not being a company, or […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 194LD : Income by way of interest on certain bonds and Government securities194LD. (1) Any person who is responsible for paying to a person being a Foreign […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 194LC : Income by way of interest from Indian company194LC. (1) Where any income by way of interest referred to in sub-section (2) is […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 194LBC : Income in respect of investment in securitization trust194LBC. (1) Where any income is payable to an investor, being a resident, in respect […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 194LBB : Income in respect of units of investment fund194LBB. Where any income, other than that proportion of income which is of the same […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 194LBA : Certain income from units of a business trust194LBA. (1) Where any distributed income referred to in section 115UA, being of the nature […]