About Bharat Handbook on TAX DEDUCTION AT SOURCE
Chapter 1 Collection and Recovery of Tax — Introduction
Chapter 2 Section 192 — TDS on Salary
Chapter 3 Section 192A — Payment of accumulated balance to employees
Chapter 4 Section 193 — TDS from Interest on Securities
Chapter 5 Section 194 — TDS from Dividends
Chapter 6 Section 194A — TDS from Interest other than Interest on Securities
Chapter 7 Section 194B — TDS from Winnings from Lottery or Crossword Puzzle, etc.
Chapter 8 Section 194BA — TDS from Winnings from Online games
Chapter 9 Section 194BB — TDS from Winnings from Horse Races
Chapter 10 Section 194C — TDS from Payments to Contractors
Chapter 11 Section 194D — TDS on Insurance Commission
Chapter 12 Section 194DA — TDS from Payment in Respect of Life Insurance Policy
Chapter 13 Section 194E — TDS from payments to Non-resident Sportsmen or Sports Associations
Chapter 14 Section 194EE — TDS from Payments in Respect of Deposits under National Savings Scheme, etc.
Chapter 15 Section 194F — TDS from Payment on account of repurchase of units by Mutual Fund or Unit Trust of India
Chapter 16 Section 194G — TDS on Commission etc., on sale of lottery tickets
Chapter 17 Section 194H — TDS on Commission and Brokerage
Chapter 18 Section 194-I — TDS from Rent
Chapter 19 Section 194-IA — TDS on Payment on Transfer of certain Immovable Property (other than agricultural land)
Chapter 20 Section 194-IB — TDS on Payment of rent by Certain Individuals or Hindu Undivided Family
Chapter 21 Section 194-IC — TDS on Payment under Specified Agreement
Chapter 22 Section 194J — TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee
Chapter 23 Section 194K — TDS on Income in respect of Units
Chapter 24 Section 194LA — TDS on Payment of Compensation on Acquisition of certain Immovable Property (other than agricultural land)
Chapter 25 Section 194LB — TDS from income by way of interest from Infrastructure Debt Fund
Chapter 26 Section 194LBA — TDS on Income from Units of Business Trusts
Chapter 27 Section 194LBB — TDS from Income in respect of Units of Investment Fund
Chapter 28 Section 194LBC — TDS from Income in respect of investment in Securitization Trust
Chapter 29 Section 194LC — TDS on Income by way of Interest from Indian Company or the Business Trusts
Chapter 30 Section 194LD — TDS from income by way of interest on certain bonds and Government Securities
Chapter 31 Section 194M — Payment of certain sums by certain Individuals or Hindu Undivided Family
Chapter 32 Section 194N — Payment of Certain Amounts in Cash (Substituted w.e.f. 01-07-2020)
Chapter 33 Section 194-O — Payment of Certain Sums by E-Commerce Operator to E-Commerce Participant (applicable w.e.f. 01-10-2020)
Chapter 34 Section 194P — TDS in the case of Specified Senior Citizen (applicable w.e.f. 01.07.2021)
Chapter 35 Section 194Q — TDS on payment of certain sum for purchase of goods (applicable w.e.f. 01.07.2021)
Chapter 36 Section 194R — TDS on Benefit of Perquisite in respect of Business or Profession (w.e.f. 01.07.2022)
Chapter 37 Section 194S — TDS on Transfer of Virtual Digital Asset
Chapter 38 Section 195 — Other Sums
Chapter 39 Section 195A — Income payable Net of Tax
Chapter 40 Section 196 — TDS from Interest or Dividend or Other Sums Payable to Government, Reserve Bank or Certain Corporations
Chapter 41 Section 196A — TDS from Income in respect of Units of Non-Residents
Chapter 42 Section 196B —TDS on Income from Units
Chapter 43 Section 196C — TDS from Income from foreign currency bonds or shares of Indian Company
Chapter 44 Section 196D — TDS from Income of Foreign Institutional Investors from Securities
Chapter 45 Miscellaneous Provisions of TDS
Chapter 46 Section 206AB — Special Provisions for deduction of tax at source for non-filers of Income Tax Return (applicable w.e.f. 01.07.2021)
Chapter 47 Section 206C — Tax Collection at Source
Chapter 48 Section 206CCA — Special Provisions for collection of tax at source for non-filers of Income Tax Return (applicable w.e.f 01.07.2021)
Chapter 49 Certificate, Statement and Return of Tax Deducted/Collected at Source
Chapter 50 Consequences of Failure to Deduct or Pay
Bharat Handbook on TAX DEDUCTION AT SOURCE