194BB Winnings from horse race |
194EE Payments in respect of deposits under National Savings Scheme, etc. |
196C Income from foreign currency bonds or shares of Indian company |
205 Bar against direct demand on assessee |
208 Conditions of liability to pay advance tax |
213 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988] |
229 Recovery of penalties, fine, interest and other sums |
206CA Tax collection account number |
194F Payments on account of repurchase of units by Mutual Fund or Unit Trust of India |
194C Payments to contractors and sub-contractors |
194E Payments to non-resident sportsmen or sports associations |
209A [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988] |
211 Instalments of advance tax and due dates |
212 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988] |
218 When assessee deemed to be in default |
219 Credit for advance tax |
220 When tax payable and when assessee deemed in default |
198 Tax deducted is income received |
190 Deduction at source and advance payment |
191 Direct payment |
192 Salary |
193 Interest on securities |
194A Interest other than "Interest on securities" |
194B Winnings from lottery or crossword puzzle |
194 Dividends |
194D Insurance commission |
194K Income in respect of units |
194H Commission or brokerage |
194I Rent |
194J Fees for professional or technical services |
194L Payment of compensation on acquisition of capital asset |
194LA Payment of compensation on acquisition of certain immovable property |
195A Income payable "net of tax" |
196B Income from units |
195 Other sums |
196 Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations |
196A Income in respect of units of non-residents |
196D Income of Foreign Institutional Investors from securities |
197 Certificate for deduction at lower rate |
199 Credit for tax deducted |
207 Liability for payment of advance tax |
197A No deduction to be made in certain cases |
200 Duty of person deducting tax |
203 Certificate for tax deducted |
201 Consequences of failure to deduct or pay |
202 Deduction only one mode of recovery |
203AA Furnishing of statement of tax deducted |
203A Tax deduction and collection account number |
204 Meaning of "person responsible for paying" |
206 Persons deducting tax to furnish prescribed returns |
206A Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax |
214 Interest payable by Government |
209 Computation of advance tax |
210 Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer |
230 Tax clearance certificate |
230A [OMITTED BY THE FINANCE ACT, 2001, W.E.F. 1-6-2001] |
231 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
215 Interest payable by assessee |
216 Interest payable by assessee in case of under-estimate, etc. |
217 Interest payable by assessee when no estimate made |
221 Penalty payable when tax in default |
222 Certificate to Tax Recovery Officer |
206C Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc |
223 Tax Recovery Officer by whom recovery is to be effected |
224 Validity of certificate and cancellation or amendment thereof |
226 Other modes of recovery |
227 Recovery through State Government |
228 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1989] |
225 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof |
228A Recovery of tax in pursuance of agreements with foreign countries |
232 Recovery by suit or under other law not affected |
233 [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971] |
234 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989] |
234B Interest for defaults in payment of advance tax |
234C Interest for deferment of advance tax |
234D Interest on excess refund |
206B Person paying dividend to certain residents without deduction of tax to furnish prescribed return |
234A Interest for defaults in furnishing return of income |
200A Processing of statements of tax deducted at source |
206AA Requirement to furnish Permanent Account Number |
194LB Income by way of interest from infrastructure debt fund |
194LC Income by way of interest from Indian company |
234E Fee for defaults in furnishing statements |
194DA Payment in respect of life insurance policy |
194IA Payment on transfer of certain immovable property other than agricultural land |
194LD Income by way of interest on certain bonds and Government securities |
194LBA Certain income from units of a business trust |
194-IA. |
192A Payment of accumulated balance due to an employee |
194LBB |
206CB Processing of statements of tax collected at source |
194LBC Income in respect of investment in securitisation trust. |
194G Commission, etc., on the sale of lottery tickets. |