Mehta Anil B. & Associates Chartered Accountants Anil Mehta  B.Com, FCA 50, 1st Flr, South Patel Nagar Mkt, Near Patel Nagar Metro Station, Opp. Metro Pillar No. 190, New Delhi-8 Cell :  98111-32901 Telefax:  4987-8684                          Home Services Payment Tax Calender Calculators Bulletins Utilities Links Acts Rules Forms News Query Careers Admin Contact Us Income Tax Corporate Services Audit Corporate Finance Services for Non-Residents Accounting Services Payroll Benefits of Outsourcing TDS/FBT Corporate Governance Trade Mark GST Registration & Returns GST Calculator Tax Calculator TDS Calculator Calculate Net Profit Calculate Net Worth Effective Capital HRA NSC EMI Auto Loan Calculator Home Loan Calculator Get No. Of Instalment Notification Circular Income Tax Company Law Service Tax Excise Matters Customs RBI SEBI FEMA Labour Laws Central Sales Tax Accounting Standards The LLP Act 2008 Accounting Standard (INDAS) Others GST VAT IGST UTGST Compensation Cess Delhi VAT 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and Records Advance Ruling Appeals and Revision Assessment and Audit Composition Demands and Recovery Input Tax Credit Inspection, Search and Seizure Offences and Penalties Payment of Tax Refund Registration Returns Transitional Provisions Value of Supply Login Email Login Time Sheet CPE Status               Income_Tax_Act Section / Rule Number   Content Act / Rule Name 190 Deduction at source and advance payment 191 Direct payment 192 Salary 193 Interest on securities 194 Dividends 194A Interest other than "Interest on securities" 194B Winnings from lottery or crossword puzzle 194BB Winnings from horse race 194C Payments to contractors and sub-contractors 194D Insurance commission 194E Payments to non-resident sportsmen or sports associations 194EE Payments in respect of deposits under National Savings Scheme, etc. 194F Payments on account of repurchase of units by Mutual Fund or Unit Trust of India 194H Commission or brokerage 194I Rent 194J Fees for professional or technical services 194K Income in respect of units 194L Payment of compensation on acquisition of capital asset 194LA Payment of compensation on acquisition of certain immovable property 195 Other sums 195A Income payable "net of tax" 196 Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations 196A Income in respect of units of non-residents 196B Income from units 196C Income from foreign currency bonds or shares of Indian company 196D Income of Foreign Institutional Investors from securities 197 Certificate for deduction at lower rate 197A No deduction to be made in certain cases 198 Tax deducted is income received 199 Credit for tax deducted 200 Duty of person deducting tax 201 Consequences of failure to deduct or pay 202 Deduction only one mode of recovery 203 Certificate for tax deducted 203A Tax deduction and collection account number 203AA Furnishing of statement of tax deducted 204 Meaning of "person responsible for paying" 205 Bar against direct demand on assessee 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 207 Liability for payment of advance tax 208 Conditions of liability to pay advance tax 209 Computation of advance tax 209A [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988] 210 Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer 211 Instalments of advance tax and due dates 212 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988] 213 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988] 214 Interest payable by Government 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 218 When assessee deemed to be in default 219 Credit for advance tax 220 When tax payable and when assessee deemed in default 221 Penalty payable when tax in default 222 Certificate to Tax Recovery Officer 223 Tax Recovery Officer by whom recovery is to be effected 224 Validity of certificate and cancellation or amendment thereof 225 Stay of proceedings in pursuance of certificate and amendment or cancellation 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] 228A Recovery of tax in pursuance of agreements with foreign countries 229 Recovery of penalties, fine, interest and other sums 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] 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] 234A Interest for defaults in furnishing return of income 234B Interest for defaults in payment of advance tax 234C Interest for deferment of advance tax 234D Interest on excess refund 200A Processing of statements of tax deducted at source 206AA Requirement to furnish Permanent Account Number 206B Person paying dividend to certain residents without deduction of tax to furnish prescribed return 206CA Tax collection account number 206C Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc 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 194IA Payment on transfer of certain immovable property other than agricultural land 194LD Income by way of interest on certain bonds and Government securities 194DA Payment in respect of life insurance policy 194LBA Certain income from units of a business trust 194-IA. Payment on transfer of certain immovable property other than agricultural land. 192A Payment of accumulated balance due to an employee 194LBB. Income in respect of units of investment fund. 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. 206CC. Requirement to furnish Permanent Account number by collectee. 234F. Fee for default in furnishing return of income. 241A. Withholding of refund in certain cases 194-IB. Payment of rent by certain individuals or Hindu undivided family. 194-IC. Payment under specified agreement 194G. Commission, etc., on the sale of lottery tickets.

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