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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 ertheprovisionsofs

10. s203: issuance of tds certificate 11. some procedural aspect of tds 12. s 201: consequences of failure to deduct of pay tds 13. penalty summary (wef 01.07.2012) 14. s 192: tds on salary 2 c a a bh i j i t s a w a r k a r. www.taxguru.in

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