Transcription of TAX DEDUCTION AT SOURCE [TDS]
{{id}} {{{paragraph}}}
Example: bachelor of science
TAX DEDUCTION AT SOURCE [TDS]
TAXDEDUCTIONATSOURCE [TDS] By :CAAbhijit & EDUCATION CESS ON RATES OF 197: CERTIFICATE FOR DEDUCTION AT LOWER 197a : NO DEDUCTION TO BE MADE IN CERTAIN 197: SUMMARY 206AA: REQUIREMENT TO FURNISH PERMANENT ACCOUNT : DUTY OF PERSON DEDUCTING LIMIT FOR PAYMENT OF LIMIT FOR FURNISHING : ISSUANCE OF TDS PROCEDURAL ASPECT OF 201: CONSEQUENCES OF FAILURE TO DEDUCT OF PAY SUMMARY (WEF ) 192: TDS ON 193: TDS ON SECURITIES (PAID TO RESIDENTS) : TDS ON DIVIDENDS (PAID TO RESIDENTS) 194A: OTHER INTEREST : PAYMENTS TO QUESTIONS: : Assesseerequirestopaytaxonhisincomebyway of: DEDUCTION & Collection of Tax at SOURCE : Governed by section 192 to 196D Direct Payment by assessee Advance tax or SelfAssessment tax: section & EDUCATION CESS ON RATES OF 197: CERTIFICATE FOR DEDUCTION AT LOWER RATE IfAOsatisfiedthattotalIncomeofrecipientj ustifiesdeductionatlowerratesornodeducti onatthetimeofpaymentattheratesinforceund ertheprovisionsofsection192, 193, 194, 194A,194D,194-I,194K,194L 197a : NO DEDUCTION TO BE MADE IN CERTAIN CASES Notwithstandinganythingcontainedinsectio n194orsectionnodeductionoftaxshallbemade inTDSinthecaseofanindividual, whoisresidentinIndia, ifhisestimatedtotalincomeofthepreviousye arinwhichsuchincomeistobeincludedincompu tinghistotalincomewillbenil.
3 Individual gives declaration in 197A but without PAN 20% 4 Company make application to AO under section 197 but without PAN AO will ignore Application 5 Payment to NR & as per DTAA, TDS rate is 10% 20% (Notwithstandi ng anything contained….) Index C A A bh i j i t S a w a r k a r. www.taxguru.in
Loading..
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: