Books Authors Publishers

Deduction of Tax at Source With Advance Tax and Refunds

Deduction of Tax at Source With Advance Tax and Re..

[Available]

₹1995

Author(s)

Dr. Vinod K. Singhania

Publisher

Taxmann Publications Pvt Ltd.

ISBN

9789356227149

Edition

36th Edition 2023

Pages | Format

834 | hardbound

Approx. Product Size

0.905

This book provides legal analysis of the provisions relating to TDS, TCS, Advance Tax and Refunds under the Income-tax Act. It also includes guidance on all practical problems supported by illustrations and legal jurisprudence.

The Present Publication is the 36th Edition and has been amended by the Finance Act 2023. This book is authored by Dr Vinod K. Singhania and divided into four divisions, namely:

Deduction of Tax at Source
Advance Tax
Tax Collection at Source
Refund
The key features of the book are as follows:

[Detailed Analysis] of TDS and TCS provisions
[40+ Original Illustrations] for easy understanding of various complex provisions
[Case Laws] covering the ratio of all important Case Laws relating to TDS & TCS
[Complete Analysis of the Rules] prescribed for TDS and TCS provisions
[Guidance on the Controversial Issues] with supporting Case Laws
[Circulars and Notifications] are linked with the relevant provisions
[Referencer] for the following:
Tax Rates w.r.t. to TDS
Withholding Tax Rates
Rates for TCS
Advance Tax Rates
Calendar for TDS, TCS & Advance Payment of Tax

Chapter No	Chapter name
BOOK ONE	DEDUCTION OF TAX AT SOURCE
Chapter: 1	DEDUCTION OF TAX AT SOURCE FROM SALARY
Chapter: 2	HOW TO WORK OUT ESTIMATED SALARY AND QUANTUM OF TAX TO BE DEDUCTED THEREFROM
Chapter: 3	TAX DEDUCTION FROM ACCUMULATED BALANCE OF PROVIDENT FUND DUE TO AN EMPLOYEE
Chapter: 4	HOW TO COMPUTE TAXABLE PREMATURE WITHDRAWAL OF PROVIDENT FUND AND TAX TO BE DEDUCTED THEREFROM
Chapter: 5	DEDUCTION OF TAX AT SOURCE FROM INTEREST ON SECURITIES
Chapter: 6	HOW TO COMPUTE INTEREST ON SECURITIES AND TAX DEDUCTIBLE THEREFROM AT SOURCE
Chapter: 7	DEDUCTION OF TAX AT SOURCE FROM DIVIDEND
Chapter: 8	HOW TO COMPUTE DIVIDENDS AND TAX DEDUCTIBLE THEREFROM
Chapter: 9	DEDUCTION OF TAX AT SOURCE FROM INTEREST OTHER THAN INTEREST ON SECURITIES
Chapter: 10	HOW TO COMPUTE INTEREST (OTHER THAN INTEREST ON SECURITIES) AND TAX DEDUCTIBLE THEREFROM
Chapter: 11	TAX DEDUCTION FROM WINNINGS FROM LOTTERY, CROSSWORD PUZZLE, CARD GAMES OR OTHER GAMES
Chapter: 12	WINNINGS FROM LOTTERY, CROSSWORD PUZZLE, CARD GAME OR ANY OTHER GAME AND TAX TO BE DEDUCTED THEREFROM
Chapter: 13	TAX DEDUCTION FROM WINNINGS FROM HORSE RACE
Chapter: 14	WINNINGS FROM HORSE RACE AND TAX TO BE DEDUCTED THEREON
Chapter: 15	TAX DEDUCTION FROM PAYMENT TO CONTRACTORS
Chapter: 16	WHAT CONSTITUTES A PAYMENT TO CONTRACTOR/ SUB-CONTRACTOR AND HOW MUCH TAX IS TO BE DEDUCTED THEREFROM
Chapter: 17	TAX DEDUCTION FROM INSURANCE COMMISSION
Chapter: 18	HOW TO COMPUTE INSURANCE COMMISSION AND TAX TO BE DEDUCTED THEREFROM
Chapter: 19	TAX DEDUCTION FROM PAYMENT IN RESPECT OF LIFE INSURANCE POLICY
Chapter: 20	HOW TO COMPUTE TAX TO BE DEDUCTED FROM PAYMENT IN RESPECT OF LIFE INSURANCE POLICY
Chapter: 21	DEDUCTION OF TAX AT SOURCE FROM NATIONAL SAVINGS SCHEME
Chapter: 22	HOW TO COMPUTE AMOUNT REFERRED TO IN SECTION 80CCA(2)(a) AND TAX TO BE DEDUCTED THEREFROM
Chapter: 23	DEDUCTION OF TAX AT SOURCE ON ACCOUNT OF REPURCHASE OF UNITS BY MUTUAL FUNDS OR UNIT TRUST OF INDIA
Chapter: 24	HOW TO COMPUTE AMOUNT REFERRED TO IN SECTION 80CCB(2) AND TAX TO BE DEDUCTED THEREFROM
Chapter: 25	DEDUCTION OF TAX AT SOURCE FROM COMMISSION ON SALE OF LOTTERY TICKETS
Chapter: 26	HOW TO COMPUTE COMMISSION ON SALE OF LOTTERY TICKETS AND TAX DEDUCTIBLE THEREFROM
Chapter: 27	TAX DEDUCTION FROM COMMISSION OR BROKERAGE
Chapter: 28	HOW TO COMPUTE COMMISSION OR BROKERAGE AND TAX TO BE DEDUCTED THEREFROM
Chapter: 29	TAX DEDUCTION FROM RENT
Chapter: 30	HOW TO COMPUTE RENT AND TAX TO BE DEDUCTED THEREFROM
Chapter: 31	DEDUCTION OF TAX AT SOURCE FROM CONSIDERATION PAYABLE FOR ACQUISITION OF IMMOVABLE PROPERTY OTHER THAN AGRICULTURAL LAND IN RURAL AREA
Chapter: 32	HOW TO COMPUTE TAX DEDUCTIBLE FROM PAYMENT OF CONSIDERATION FOR ACQUISITION OF ANY IMMOVABLE PROPERTY
Chapter: 33	TAX DEDUCTION FROM PAYMENT OF RENT BY CERTAIN INDIVIDUALS AND HUFs
Chapter: 34	HOW TO COMPUTE TAX DEDUCTIBLE FROM RENT UNDER SECTION 194-IB
Chapter: 35	TAX DEDUCTION FROM PAYMENT UNDER SPECIFIED AGREEMENT
Chapter: 36	HOW TO COMPUTE CONSIDERATION WHICH IS SUBJECT TO TAX DEDUCTION UNDER SECTION 194-IC
Chapter: 37	DEDUCTION OF TAX AT SOURCE FROM FEES FOR TECHNICAL OR PROFESSIONAL SERVICES OR ROYALTY
Chapter: 38	HOW TO COMPUTE FEES FOR PROFESSIONAL AND TECHNICAL SERVICES AND ROYALTY AND TAX DEDUCTIBLE THEREFROM
Chapter: 39	DEDUCTION OF TAX AT SOURCE FROM PAYMENT OF COMPENSATION ON ACQUISITION OF IMMOVABLE PROPERTY
Chapter: 40	HOW TO COMPUTE TAX DEDUCTIBLE FROM PAYMENT OF COMPENSATION ON ACQUISITION OF IMMOVABLE PROPERTY
Chapter: 41	DEDUCTION OF TAX AT SOURCE FROM INCOME BY WAY OF INTEREST FROM INFRASTRUCTURE DEBT FUND
Chapter: 42	HOW TO COMPUTE TAX DEDUCTIBLE FROM PAYMENT OF INTEREST ON INFRASTRUCTURE DEBT FUND
Chapter: 43	DEDUCTION OF TAX AT SOURCE FROM INTEREST ON UNITS OF BUSINESS TRUST
Chapter: 44	HOW TO COMPUTE TAX DEDUCTIBLE FROM PAYMENT OF INTEREST ON UNITS OF BUSINESS TRUST
Chapter: 45	DEDUCTION OF TAX AT SOURCE FROM INCOME IN RESPECT OF UNITS OF INVESTMENT FUND/ SECURITISATION TRUST
Chapter: 46	HOW TO COMPUTE TAX DEDUCTIBLE FROM INCOME IN RESPECT OF UNITS OF INVESTMENT TRUST/ SECURITISATION TRUST
Chapter: 47	DEDUCTION OF TAX AT SOURCE FROM INCOME BY WAY OF INTEREST FROM INDIAN COMPANY UNDER SECTION 194LC
Chapter: 48	HOW TO COMPUTE TAX DEDUCTIBLE FROM INTEREST PAYABLE TO NON-RESIDENT/ FOREIGN COMPANY
Chapter: 49	DEDUCTION OF TAX AT SOURCE FROM INTEREST ON CERTAIN BONDS AND GOVERNMENT SECURITIES UNDER SECTION 194LD
Chapter: 50	HOW TO COMPUTE TAX DEDUCTIBLE FROM INTEREST PAYABLE UNDER SECTION 194LD
Chapter: 51	TAX DEDUCTION FROM PAYMENTS TO NON-RESIDENTS
Chapter: 52	HOW TO COMPUTE AMOUNT PAYABLE TO NON-RESIDENT AND TAX TO BE DEDUCTED THEREFROM
Chapter: 53	DEDUCTION OF TAX AT SOURCE FROM INCOME OF UNITS OF OFFSHORE FUND
Chapter: 54	HOW TO COMPUTE AMOUNT OF TAX DEDUCTION UNDER SECTION 196B
Chapter: 55	DEDUCTION OF TAX AT SOURCE FROM INCOME FROM FOREIGN CURRENCY BOND OR SHARES OF INDIAN COMPANY
Chapter: 56	HOW TO COMPUTE AMOUNT OF TAX DEDUCTION UNDER SECTION 196C
Chapter: 57	DEDUCTION OF TAX AT SOURCE FROM INCOME OF FOREIGN INSTITUTIONAL INVESTORS FROM SECURITIES
Chapter: 58	HOW TO COMPUTE AMOUNT OF TAX DEDUCTION UNDER SECTION 196D
Annexes 1.1 to 1.47	Relevant provisions of the Income-tax Act, 1961
Annexes 1.50 to 1.77	Relevant rules of the Income-tax Rules, 1962
Annexes 1.80 to 1.115	Relevant forms
Annexes 1.120 to 1.231	Relevant circulars on sections 191 to 206
Annex 1.120	Payment of direct taxes, other than tax deducted at source, to be made at the place where taxpayer is assessed to tax
Annex 1.121	Recording date of tender of cheque and date of its realisation on challans for payment of direct taxes is to be done by branch of authorised public sector bank where it is tendered for payment
Annex 1.122	Facility of payment of direct taxes through all branches of State Bank of India and other authorised banks by cash/cheque/ draf
Annex 1.123	Section 192 of the Income-tax Act - Deduction of Tax at Source - Salary - Income-tax Deduction from Salaries during the Financial Year 2016-17 under section 192
Annex 1.124	Use of computerised challan forms for deposit of tax deducted at source
Annex 1.125	Filing of returns relating to Tax Deduction at Source on computer media
Annex 1.125A	Issuance of certificate for tax deducted at source in Form No.16
Annex 1.126	Clarification regarding deduction of tax from payments of additional pay, allowances and arrears to Central Government employees following the Notification based on recommendations of the Fifth Pay Commission
Annex 1.127	Clarifications regarding use of Form No. 16 for pensioners where pensioners are drawing their pensions through banks
Annex 1.128	Section 203 of the Income-tax Act, 1961, read with rule 31 of the Income-tax Rules, 1962 - Deduction at source - Certificate for tax deducted - Issuance of certificate for tax deducted at source in Form No.16
Annex 1.129	100 per cent deduction to be granted from total income while calculating tax for the purpose of TDS for contributions made to A.P.C.M’s Cyclone Relief Fund
Annex 1.130	Deduction of tax at source - Certificate for deduction at lower rate - Whether certificate issued under section 197(1)will be applicable only in respect of credit or payments, as the case may be, subject to tax deduction at source, made on or after date of such certificate
Annex 1.131	Deductions - In respect of medical treatment, etc., of handicapped dependants - Whether it would be sufficient if the employee furnishes a medical certificate from a Government Hospital and a declaration in writing duly signed by the claimant certifying the actual amount of expenditure on account of medical treatment (including nursing) training and rehabilitation of the handicapped dependant and receipt/acknowledgement for the amount paid or deposited in the specified schemes of LIC or UTI
Annex 1.132	Deductions - In respect of donations to certain funds, charitable institutions, etc. - Submission of certificate for claiming deduction under section 80G in respect of donations made by an employee to the National Defence Fund, the Army Central Welfare Fund, the Indian Naval Benevolent Fund, the Air Force Central Welfare Fund
Annex 1.133	3 Deduction - In respect of donations to certain funds, charitable institutions, etc. - Submission of certificate for claiming deductions in respect of donations made by an employee to the Prime Minister’s National Relief Fund, the Chief Minister’s Relief Fund and the Lieutenant Governor’s Relief Fund
Annex 1.134	Employee claiming that salary is not chargeable to tax and no income-tax should be deducted at source - Employer to require employee to obtain certificate under section 197(1)
Annex 1.135	Calculation of exempt amount of house rent allowance under section 10(13A) for the purposes of deduction of tax at source under the section - Salary whether includes dearness pay
Annex 1.136	Procedure for regulating refund of amounts paid in excess of tax deducted and/or deductible
Annex 1.137	Procedure for deducting tax at source from seamen’s wages
Annex 1.138	Deduction admissible for deposits made in National Savings Scheme to be allowed while computing income of employees for purpose of deduction of tax at source
Annex 1.139	Effect of insertion of sub-sections (2), (2A) and (2B) in section 192 by the Finance Act, 1987 - Relevant rules amended to enable tax deduction at source in situations envisaged in the said sub-sections
Annex 1.140	Collection and recovery - Penalty payable when tax in default - Non-initiation of penalty and prosecution proceedings in cases of default under section 192
Annex 1.141	Deduction of tax at source - Salary - Whether, where non-residents are deputed to work in India and taxes are borne by employers, in certain cases if an employee to whom refunds are due has already left India and has no bank account here by the time assessment orders are passed, refund can be issued to employer as tax has been borne by it
Annex 1.142	Deduction of tax at source - Persons deducting tax to furnish prescribed returns - Clarification regarding filing of returns in respect of tax deducted at source from salary of employees of company working at its headquarters or in other branches
Annex 1.143	Instructions regarding deduction of donations made to Chief Minister’s Earthquake Relief Fund, Maharashtra under section 80G
Annex 1.144	Option to certify TDS certificates by way of Digital Signatures
Annex 1.145	Instructions for deduction of tax at source from interest on securities - Rate of deduction from interest on securities during financial year 1994-95
Annex 1.146	Procedure for deduction of tax at source from interest on securities registered in the name of bank on behalf of its constituents
Annex 1.147	Clarifications regarding tax treatment of deep discount bonds and STRIPS (Separate Trading of Registered Interest and Principal of Securities)
Annex 1.147A	Acknowledgement by banks at the time of submission of Form 15G/15H
Annex 1.148	Sections 193, 194 and 194K, read with section 10(23C)(iv) of the Income-tax Act - Deduction of tax at source - Interest on securities/Interest other than “Interest on securities”/Income in respect of units - Exemption from requirement of deduction of income-tax at source on payment of income to Ramakrishna Math and Ramakrishna Mission whose income is exempt under section 10(23C)(iv)
Annex 1.149	Ramakrishna Math and Ramakrishna Mission, Kolkata, whose income is exempt under section 10(23C)(iv) of the Income-tax Act, 1961
Annex 1.150	Deduction of income-tax at source under sections 193, 194, 194A and 194K - Payment to Shri Ram Chandra Mission, Chennai, whose income is exempt under section 10(23C)
Annex 1.151	Deduction of income-tax at source under sections 193, 194A and 194K - Payment to World Renewal Spiritual Trust, Mumbai
Annex 1.152	Rates of tax for deduction at source from dividends during the financial year 1974-75 - Instructions regarding
Annex 1.153	Threshold limits for deduction of tax at source from income by way of dividends and income from units
Annex 1.154	Rates of tax for deduction at source from interest other than securities during the financial year 1975-76 - Instructions regarding
Annex 1.155	Deduction of tax at source - Interest other than “Interest on securities” - Regarding extension of applicability to interest on time deposits with banks
Annex 1.156	Section 194A of the Income-tax Act, 1961 - Deduction of tax at source - Interest other than interest on securities - Tax deduction at source on the deposits in banks in the name of the Registrar/Prothonotary and Senior Master attached to the Supreme Court/High Court etc. during the pendency of litigation of claim/ compensation
Annex 1.157	Applicability of the provisions in respect of income paid or credited to a member of co-operative bank
Annex 1.158	Exemption from requirement of deduction of income-tax at source on payment to Sri Sathya Sai Central Trust, Sri Sathya Sai Medical Trust and Sri Sathya Sai Institute of Higher Learning, Bangalore, whose incomes are exempt under section 10(23C) of the Income-tax Act, 1961
Annex 1.159	Section 194A of the Income-tax Act, 1961 - Deduction of tax at source - Interest other than interest on securities - Clarification regarding TDS on payment of interest on time deposits by banks following Core-Branch Banking Solutions (CBS) software
Annex 1.160	Deduction of tax at source - Interest other than interest on securities - Clarification regarding deduction from interest on time deposits with banks
Annex 1.161	Instructions for deduction of tax at source from interest on deposits in joint names
Annex 1.162	General instructions for compliance of requirement of deducting tax at source from interest other than interest on securities in terms of the section from October 1, 1967
Annex 1.163	Supplier drawing hundi on buyer and routing it through his banker with instructions to charge interest on amount of hundi from date of acceptance to date of actual payment - Whether tax is deductible at source by party retiring hundi from interest at the time of making payment to bank
Annex 1.164	Whether tax is to be deducted at source from interest paid by consignor to commission agent
Annex 1.165	from interest payable to educational institution/charitable trust whose income is exempt under section 10(22) and under section 11, respectively
Annex 1.166	Whether interest payments under Land Acquisition Act are covered by section 194A
Annex 1.167	Clarification regarding deduction from interest on Cumulative Deposits/Debentures/Bonds
Annex 1.168	Clarification regarding applicability of provisions of section 194A to commercial papers and certificates of deposits
Annex 1.169	Deduction from winnings from lottery, crossword puzzles, horse races or from commission, etc., paid on sale of lottery tickets - Rates of tax applicable during the financial year 1991-92
Annex 1.170	Prizes awarded to agents under “lucky dip draws” scheme - Whether they are “lotteries” within the meaning of the section from which tax is required to be deducted at source
Annex 1.171	Applicability of TDS provisions of section 194C on contract for fabrication of article or thing as per specifications given by the assessee - Contradiction between two Circulars of CBDT - Resolution thereof
Annex 1.172	Applicability of section 194C to service contracts - Clarification regarding Supreme Court judgment in Associated Cement Co. Ltd. v. CIT [1993] 67 Taxman 346/201 ITR 435
Annex 1.173	Clarification regarding applicability of section 194C in view of Supreme Court’s decision in Associated Cement Co. Ltd. v. CIT [1993] 201 ITR 435
Annex 1.174	Section 194C of the Income-tax Act, 1961 - Deduction of tax at source - Payments to contractors & sub-contractors - Deduction of tax at source on payment of gas transportation charges by the purchaser of natural gas to the seller of gas
Annex 1.175	Clarifications on various provisions relating to tax deduction at source regarding changes introduced through Finance Act, 1995
Annex 1.176	Deduction of tax at source - Payments to contractors and sub-contractors - Clarification regarding applicability of section 194C in case of tickets sold by airlines and travel agents to customers
Annex 1.177	Deduction of tax at source - Payments to contractors and sub-contractors - Clarification regarding applicability of section 194C/194J in case of advertising agency
Annex 1.178	Section 194C and section 194J - Double deduction of tax not permissible
Annex 1.179	Decision of the Supreme Court in Brij Bhushan’s case - Whether permits, in respect of composite works contract, deduction of tax at source at 2 per cent on net payment (after excluding cost of material supplied by Government) - Whether para 1(5) of Circular No. 86, dated 29-5-1972 requires modification
Annex 1.180	Scope of provisions of the section requiring deduction of tax at source from payments to contractors and sub-contractors explained
Annex 1.181	Tax deduction at source from payments to contractors and sub-contractors in bidi manufacturing industry - Whether munshis are contractors
Annex 1.182	Whether provisions of section 194C are applicable to work executed under National Rural Employment Programme (NREP) and Rural Landless Employment Guarantee Programme (RLEGP)
Annex 1.183	Clarification regarding hire charges paid to bus owners from the hire of buses
Annex 1.184	Deduction of tax at source - Insurance commission, etc. - Rate of tax applicable during financial year 1991-92
Annex 1.185	Whether, at the time of deducting tax from insurance commission credited to agent’s account, adjustment for debits made earlier is permissible
Annex 1.186	Deduction of tax at source - Payments in respect of deposits under NSS, etc. - Instructions regarding
Annex 1.187	Deduction of tax at source - Rent - Clarification regarding deduction of tax at source from payment of rent
Annex 1.188	Deduction of tax at source - Rent - Whether requirement of deduction of income-tax at source under section 194-I applies in case of payment by way of rent toGovernment, statutory authorities referred to in section 10(20A) and local authorities whose income under head “Income from house property” or “Income from other sources” is exempt from income-tax
Annex 1.189	Clarification regarding scope of section 194-I
Annex 1.190	Clarification regarding TDS under Chapter XVII-B on service tax component comprised of payments made to residents
Annex 1.191	Deduction of tax at source - Rent - Applicability of TDS provisions of section 194-I on lump sum lease premium paid for acquisition of long term lease
Annex 1.192	Payment on transfer of certain immovable property other than agricultural land - Correction and statement-cum-challan relating to TDS on sale of property under section 194-IA - Withdrawal of Standard Operating Procedure (SOP)
Annex 1.193	Section 197A, read with section 194J of the Income-tax Act, 1961 - Deduction of tax at source - No deduction in certain cases - Specified payment under section 197A(1F)
Annex 1.194	4 Section 194J tax deduction in the case of payment by TPAs
Annex 1.194A	Section 197A, read with section 194H, of the Income-tax Act, 1961 - Deduction of tax at source - No deduction in certain cases - Notified payments - Supersession of notification No. SO 3069(E), dated 31-12-2012
Annex 1.195	Clarification contained in Circular No. 155, dated 21-12-1974 reiterated to ensure proper computation of tax to be deducted at source in the case of nonresident whose tax liability is to be borne by payer
Annex 1.195A	Section 195 of the Income-tax Act, 1961 - Deduction at source - Other sums - Procedure for submission of Form 15CC by an authorised dealer in respect of remittances under section 195(6)
Annex 1.196	Section 194LC of the Income-tax Act, 1961 - Income by way of interest from Indian Company - Approval of loan agreements/long-term infrastructure bonds and rate of interest for the purpose of section 194LC
Annex 1.196A	Notified rates of interest on rupee denominated bond of an Indian company for the purpose of section 194LD
Annex 1.197	Where whole payment would not be income chargeable to tax in the hands of recipient non-resident person responsible for paying such sum may make application for determination of appropriate portion
Annex 1.198	Whether non-deduction of tax is only in respect of interest credited to Non-resident (External) Account and not to all types of non-resident accounts
Annex 1.199	Remittance to non-residents under section 195
Annex 1.199A	Remittances to non-residents
Annex 1.200	Remittances by Consular receipts to non-residents
Annex 1.201	Procedure for refund of tax deducted at source under section 195
Annex 1.201A	Section 244A, read with section 195, of the Income-tax Act, 1961 - Refunds - Interest on - Payment of interest on refund of excess TDS deposited under section 195
Annex 1.202	Section 239 of the Income-tax Act, 1961 - Refunds - Procedure for refund of tax deducted at source under section 195 to the person deducting the tax - Amendment in Circular No. 7/2007, dated October 23, 2007
Annex 1.203	Taxation of foreign telecasting companies - Guidelines for computation of income-tax, etc
Annex 1.204	Withdrawal of Circular Nos. 23, 163 and 786
Annex 1.205	Guidelines regarding taxation of income of artists, entertainers, sportsmen, etc., from international/national/local events
Annex 1.206	Income payable ‘net of tax’ - Issue of certificate for tax deducted at source in respect of payment made ‘net of tax’
Annex 1.207	Applicable rates of taxes under the Double Taxation Avoidance Agreement between India and the United Arab Emirates
Annex 1.208	Taxability of interest remitted by branches of banks to the head office situated abroad under the Foreign Currency Packing Credit Scheme of Reserve Bank of India
Annex 1.209	Effect of non-obstante clause in the section - Whether sections 193, 194 and 194A continue to be in force and facility provided in the section is in addition to facility under the said sections
Annex 1.210	Shares belong to one person but they are held in somebody else’s name who is registered as shareholder - Whether registered shareholder can be given credit for tax deducted at source
Annex 1.211	Form of application for allotment of Taxdeduction Account Number prescribed in Form No. 49B
Annex 1.212	Tax deduction at source from payment made to foreign shipping companies
Annex 1.213	Clarification regarding payment of income by way of interest on securities and rent made to Regimental Funds or Non-public Fund established by Armed Forces of Union for welfare of past and present members of such forces or their dependants, whose income is exempt under section 10(23AA)
Annex 1.214	Clarification regarding applicability of provisions of section 194-I to film distributors and exhibitors
Annex 1.215	Discontinuance of requirement of sending quarterly statements in case of payments by foreign companies and law firms to residents in India
Annex 1.216	Clarification regarding certificate for deduction of tax made by Central Government Departments who are making payments by book adjustments
Annex 1.217	Section 203 of the Income-tax Act, 1961 - Deduction of Tax at Source - Certificate for tax deducted - Issuance of TDS Certificates in Form No. 16A downloaded from TIN website
Annex 1.218	Payment of income by way of interest on securities to Ramakrishna Math and Ramakrishna Mission whose income is exempt under section 10(23C)(iv)
Annex 1.219	Whether in case of a provident fund, whose income is exempt under section 10(25)(ii), established under scheme under Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, income by way of interest on securities of Central and State Governments may be paid to such provident funds without deduction of income-tax at source
Annex 1.220	Clarification regarding payments to persons resident in India by foreign companies or foreign law firms that have no presence in India
Annex 1.221	Whether certificate issued under section 197(1) will be applicable only in respect of credit or payments, as the case may be, subject to tax deduction at source, made on or after date of such certificate
Annex 1.222	Section 197A of the Income-tax Act, 1961 - No deduction to be made in certain case
Annex 1.223	Scheme for Furnishing of Paper Returns of Tax Deducted at Source, 2005
Annex 1.224	Filing of returns of Tax Deduction at Source and Tax Collection at Source on Computer Media for deductions/collections up to 31st March, 2005
Annex 1.225	Order under section 119(2)(a) of the Income-tax Act, 1961 regarding extension of due date for Electronic Filing of Annual Return for Tax Deduction at Source for Financial Year 2004-05 by Government Deductors
Annex 1.226	Issue of TDS Certificate in cases of Truck/ Goods-carriage Operators
Annex 1.227	Ex-post facto extension of due date for filing TDS/TCS statements for FYs 2012- 13 and 2013-14
Annex 1.228	Certificate of lower deduction or nondeduction of tax at source under section 197
Annex 1.229	Credit of TDS under section 199 to an assessee when the tax deducted has beendeposited with revenue by deductor – Direction of Hon’ble Delhi High Court in the case Court on its Own Motion v. Union of India [2013] 31 taxmann.com 31
Annex 1.230	Timely issue of TDS certificate to customers
Annex 1.231	Guidelines for compounding of offences under Direct Tax Laws, 2014
Annex 1.232	Section 197A, read with section 10(15)(viii), of the Income-tax Act, 1961 -Deduction of tax at source - No deduction in certain cases - Clarifications on applicability of section 197A(1D) and section 10(15)(viii) to interest paid by IFSC Banking Units (IBUS) set up in Special Economic Zones
Annex 1.233	Section 201, read with section 119, of the Income-tax Act, 1961 - Tax deduction at source - Consequences of failure to deduct or pay - Guidelines for waiver of interest charged under section 201(1A)(i) of said Act
BOOK TWO	ADVANCE TAX
Chapter: 59	INCOME LIABLE TO ADVANCE TAX
Chapter: 60	LIABILITY TO ADVANCE TAX - WHEN ARISES
Chapter: 61	DUE DATES OF PAYMENT
Chapter: 62	COMPUTATION OF ADVANCE TAX LIABILITY
Chapter: 63	INTEREST PAYABLE BY THE ASSESSEE/ GOVERNMENT
Annexes 2.1 to 2.7	Relevant provisions of the Income-tax Act, 1961
Annexes 2.8 to 2.13	Relevant Rule and Forms
Annex 2.11	Reduction or waiver of interest
Annex 2.12	Fringe benefit tax paid during 2009-10 to be treated as advance income-tax for the assessment year 2010-11
Annex 2.13	Date of payment of December instalment of advance tax extended from 15-12-2013 to 17-12-2013
BOOK THREE	TAX COLLECTION AT SOURCE
Chapter: 64	TAX COLLECTION AT SOURCE
Annexes 3.1 & 3.2B	Relevant provisions of the Income-tax Act, 1961
Annexes 3.3 to 3.10	Relevant rules of the Income-tax Rules
Annexes 3.11 to 3.19	Relevant forms
Annexes 3.20 to 3.26	Relevant circulars
Annex 3.20	Section 206C of the Income-tax Act, 1961- Tax collected at source - Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. - Rate of tax for financial year 1993-94
Annex 3.21	Deduction of tax at source - Profits and gains from the business of trading in alcoholic liquor, forest produce, etc. - Instructions regarding
Annex 3.22	Section 206C of the Income-tax Act, 1961 - Deduction of tax at source - Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. - Instruction regarding
Annex 3.23	Section 206C of the Income-tax Act, 1961 - Collection of tax at source - Profits and gains from business of trading in alcoholic liquor, forest produce, scrap, etc. - Filing of half-yearly return
Annex 3.24	Section 206C of the Income-tax Act, 1961 - Collection at source - Profits and gains from business of trading in alcoholic liquor, forest produce, scrap, etc. - Procedure for purpose of furnishing and verification of Form 27BA for removing of default of short collection and/or noncollection of tax at source
Annex 3.25	Section 206C of the Income-tax Act, 1961 - Collection at source - Profits and gains from business of trading in alcoholic liquor, forest produce, scrap, etc. - Clarifications on amendment made in section 206C by Finance Act, 2016
Annex 3.26	Section 200, read with section 206C of the Income-tax Act, 1961 - Collection of tax at under section 200(3) and statement of collection of tax under provison to section 206C(3)- Procedure for online submission of statement of deduction of tax under section 200(3) and statement of collection of tax under proviso to section 206C(3)
BOOK FOUR	REFUND
Chapter: 65	REFUND FOR EXCESS PAYMENT
Chapter: 66	INTEREST ON REFUND
Annexes 4.1 to 4.11	Relevant provisions of the Income-tax Act, 1961
Annex 4.12	Relevant rule of the Income-tax Rules, 1962
Annex 4.13	Relevant form
Annexes 4.14 to 4.20	Relevant circulars
Annex 4.14	Instructions to subordinate authorities - Authorisation regarding condonation of delay in filing refund claim
Annex 4.15	Facility of sending refund, at the request of assessee, by means of money order in case where amount does not exceed Rs. 250
Annex 4.16	Whether Court fees/stamp duty payable on refund vouchers returned by Commissioners for cancellation
Annex 4.17	Modification of procedure regarding discharge by payee in case of income-tax refund orders
Annex 4.18	Payment of interest under section 244A when assessee is not at faul
Annex 4.19	Set off of refunds against tax remaining payable - Past adjustment of refunds against arrears where procedure under section 245 was not followed
Annex 4.20	Section 244A, read with section 195, of the Income-tax Act, 1961 - Refunds - Interest on - Payment of interest on refund of excess TDS deposited under section 195