March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 206A : Furnishing of quarterly* return in respect of payment of interest to residents without deduction of tax206A. (1) Any banking company or co-operative society or public company referred to in the […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 206 : Persons deducting tax to furnish prescribed returns206. (1) The prescribed person18 in the case of every office of Government, the principal […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 205 : Bar against direct demand on assessee205. Where tax is deductible at the source 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 – 204 : Meaning of “person responsible for paying”204. For the purposes of the foregoing provisions of this Chapter and section 285, the […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 203AA : Furnishing of statement of tax deducted203AA. The prescribed income-tax authority or the person authorised by such authority referred to in […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 203A : Tax deduction and collection account number203A. (1) Every person, deducting tax or collecting tax in accordance with the provisions of […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XVII - Collection and recovery of tax Income-tax Act 1961Section – 203 : Certificate for tax deducted203. (1) 10Every person deducting tax in accordance with 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 – 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 […]