Namaste! Welcome to Bandari and Associates
 
     
   
 

  •  contact@bandarica.in,       bandariandassociates1@gmail.com
               +91 9652261086, 9849972843, 9182855299


  • 3-6-195/B, Flat No.101, 1st Floor, Gouri Apartment, Urdu Hall Lane, Street No.20, Himayat Nagar, Hyderabad, Telangana - 500029.


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    Income_Tax_Act
    Section / Rule Number   Content   
     
    190 Deduction at source and advance payment
    191 Direct payment
    192 Salary
    192A Payment of accumulated balance due to an employee
    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
    194DA Payment in respect of life insurance policy
    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
    194G Commission, etc., on the sale of lottery tickets.
    194H Commission or brokerage
    194I Rent
    194IA Payment on transfer of certain immovable property other than agricultural land
    194IB Payment of rent by certain individuals or Hindu undivided family.
    194IC Payment under specified agreement
    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
    194LB Income by way of interest from infrastructure debt fund
    194LBA Certain income from units of a business trust
    194LBB Income in respect of units of investment fund.
    194LBC Income in respect of investment in securitisation trust.
    194LC Income by way of interest from Indian company
    194LD Income by way of interest on certain bonds and Government securities
    194M Payment of certain sums by certain individuals or Hindu undivided family.
    194N Payment of certain amounts in cash.
    194O Payment of certain sums by e-commerce operator to e-commerce participant.
    194P Deduction of tax in case of specified senior citizen
    194Q Deduction of tax at source on payment of certain sum for purchase of goods
    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
    197B Lower deduction in certain cases for a limited period
    198 Tax deducted is income received
    199 Credit for tax deducted
    200 Duty of person deducting tax
    200A Processing of statements of tax deducted at source
    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
    206AA Requirement to furnish Permanent Account Number
    206AB Special provision for deduction of tax at source for non-filers of income-tax return.
    206B Person paying dividend to certain residents without deduction of tax to furnish prescribed return
    206C Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc
    206CA Tax collection account number
    206CB Processing of statements of tax collected at source
    206CC Requirement to furnish Permanent Account number by collectee.
    206CCA Special provision for collection of tax at source for non-filers of income-tax return.
    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]
    231 Faceless collection and recovery of tax
    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
    234E Fee for defaults in furnishing statements
    234F Fee for default in furnishing return of income.
    234G Fee for default relating to statement or certificate.
    194R Deduction of tax on benefit of perquisite in respect of business or profession.
    234H Fee for default relating to intimation of Aadhaar number
    241A. Withholding of refund in certain cases
    194S Payment on transfer of virtual digital asset
    194BA Winnings from online games
    Section 194T Payments to partners of firms.
    		 
         
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