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Tax Deducted at Source (TDS) [Section 190 to 206CA]

CONTENT-Tax Deducted at Source (TDS) [Section 190 to 206CA]

1. Deduction of Tax at Source (TDS)
[Section 190 to 206CA ie. Chapter XVIIA & B]

  1. Taxes Deducted / Collected or Paid as Advance Tax in the Previous Year [Section 190]

  2. Procedure and Scheme of TDS :

  3. Assessee to be Deemed as Assessee in TDS Default [Section 201(1)]

  4. Penalty payable under section 221 when the payer is an assessee deemed to be in TDS Default under section 2015. Interest for Late Deposit of TDS [Section 201(1A)]

  5. Interest for Late Deposit of TDS [Section 201(1A)]

  6. Penalty on TDS (Section 271H)

  7. Certificate for TDS [Section 203 and Rule 31]

  8. Tax Deduction and Collection (TDS/TCS) Account Number [Section 203A and rule 114A]

  9. Time of TDS Payment

  10. Forms and Time Limit of issue of TDS Certificate [Rule 31]

  11. TDS is 'Income Received' by the Assessee for computing his Income [Section 198]

  12. Payments/Incomes covered by TDS Scheme

2. TDS on Salary (Section 192)

  1. TDS at Average of Income-Tax Computed on Salary [Section 192(1)]

  2. Furnishing of Evidence of Claims by Employee for TDS on Salary Calculation in Form No. 12BB [Rule 26C]

  3. When does the Liability of TDS on Salary arise :

  4. TDS on Non-moneytary Perquisites can be paid by the Employer [Section 192(1A) and (1B)] :

  5. TDS on Salary from more than one Employer [Section 192(2)]

  6. Furnishing particulars about Relief Under Section 89 in Form No.10E for calculating TDS on Salary [Section 192(2A) and Rule 21AA]

  7. Furnishing Statement about details of 'Other Incomes' and any TDS thereon to Employer for calculating TDS on Salary [Section 192(2B) and Rule 26B]

  8. Form 12BA alongwith Form 16 issued by Employer to Employee with TDS on Salary Certificate [Section 192(2C) and Rule 26A(2)]

  9. Employer to obtain Evidence / Proof regarding Deductions, Exemptions or Allowances Claimed by the Employee for estimating Income towards TDS on Salary U/s 192 [Section 192(2D)]

  10. Adjustment in the amount of TDS on Salary [Section 192(3)]

  11. TDS payable on Accumulated Balance of Recognised Provident Fund (RPF) [Section 192(4)]

  12. TDS on Contribution paid to an Employee out of Approved Superannuation Fund [Section 192(5)]

  13. Where there is No TDS on Salary or TDS on Salary at a Lower Rate [Section 197 and Rule 28 & 28A]

  14. TDS on Withdrawal Amount from Accumulated Balance of Employees Provident Fund Scheme [Section 192A]

  15. TDS Rates during the Financial Year 2018-19 (A.Y. 2019-20)

3. TDS from Interest on Securities (Section 193)

  1. Who shall deduct TDS U/s 193 ?

  2. When Tax shall be Deducted U/s 193 ?

  3. When No Tax shall be deducted U/s 193 ?

  4. Rates of TDS U/s 193 for Financial Year 2018-19 & 2019-20 - 10%

  5. Payment of TDS U/s 193 to the Credit of the Government :

  6. Interest for Delay in payment of TDS U/s 193

  7. Issuance of TDS certificate Under Section 193

  8. Furnishing the TDS Return in case of TDS U/s 193

4. 'TDS on Interest' other than Interest on Securities (Section 194A)

  1. Who is liable to deduct TDS on Interst U/s 194A

  2. When TDS U/s 194A is to be Deducted ?

  3. Where No TDS U/s 194A is to be Deducted at Source

  4. Where there is No TDS or TDS at Lower Rate under section 194A [Section 197 Rule 28 and 28AA]

  5. Rates of TDS U/s 194A for Financial Years 2018-19 and 2019-20

5. TDS on Winning from Lottery, Crossword Puzzle, Card Game, Horse Races etc. (Section 194B, 194BB)

  1. Who is liable to Deduct TDS from winning from Lottery, Card Games etc. Under Section 194B

  2. When to Deduct TDS from winning from Lottery, Card Games etc. Under Section 194B

  3. Rate of TDS under Section 194B for financial years 2018-19 & 2019-20 :

  4. TDS from Winnings from Horse Races [Section 194BB]

6. TDS on Payment to Contractors or Sub-Contracors (Section 194C)

  1. Who is responsible to deduct TDS from paymnet to Contractors or Sub-Contractors under Section 194C

  2. When TDS under Section 194C has to be deducted

  3. TDS Rates under Section 194C for the financial year 2018-19 & 2019-20

  4. When TDS under Section 194C is Not Deductible [Section 194C(5)]

  5. “Work” as defined in Section 194C - [Clause (iv) of Explanation (iv) to section 194C(7)]

7. TDS from Insurance Commission (Section 194D)

  1. Provisions of Section 194D towards TDS from Insurance Commission

  2. Who is required to make TDS under Section 194D ?

  3. When TDS under Section 194D has to Deducted ?

  4. Rate of TDS under Section 194D for the Financial Year 2018-19 and 2019-20

  5. Where No TDS is to be Deducted under Section 194D

  6. Where the Tax is either not to be Deducted or to be Deducted at Lower Rate [Section 197 Rule 28 and 28AA]:

  7. Reinsurance not covered by section 194D -

8. TDS on Payment in respect of Life Insurance Policy (Section 194DA)

  1. Provisions of Section 194DA :

  2. Rate of TDS under Section 194DA for the Financial Year 2018-19 and 2019-20 - 1%

  3. Where No TDS is to be Deducted under Section 194DA

  4. Table showing all Provisions of TDS under Section 194DA

9. TDS on Payment to Non-Resident Sportsmen or Sports Associations or Non-Resident Entertainer (Section 194E)

  1. Provisions regarding Deduction of Tax on Payments made to 'Non-Resident Sportsmen'

  2. Provisions regarding Deduction of Tax on Payments made to 'Non-Resident Sports Associations'

  3. Provisions regarding Deduction of Tax on Payments made to 'Non-Resident Entertainer'

  4. When TDS under Section 194E is to be Deducted

  5. Table showing All Provisions of TDS Under Section 194E

10. TDS on Payments in respect of Deposit under National Savings Scheme (NSC), etc. (Section 194EE)

  1. Who is liable to Deduct TDS under Section 194EE

  2. When TDS under Section 194EE is to be Deducted

  3. Rate of TDS under Section 194EE for the Financial Year 2018-19 and 2019-20

  4. When No TDS is Deductible under Section 194EE

11. TDS on Commission, etc. on Sale of Lottery Tickets (Section 194G)

  1. Who is liable to Deduct TDS under Section 194G

  2. When TDS under Section 194G is to be Deducted

  3. TDS Rate under Section 194G for the Financial Year 2018-19 and 2019-20

  4. Where no Tax is to be Deducted or Tax is to be Deducted at a Lower Rate [Section 197 and Rule 28]:

12. TDS on Commission or Brokerage (Section 194H)

  1. “Commission or Brokerage” for the purpose of Section 194H

  2. Who is liable to Deduct TDS under Section 194H

  3. When TDS under Section 194H is to be Deducted

  4. TDS Rate under Section 194H for the Financial Year 2018-19 and 2019-20

  5. Where No TDS is to be Deducted under Section 194E

  6. Where TDS under Section 194H is either Not to be Deducted or to be Deducted at Lower Rate [Section 197] :

13. TDS on Rent (Section 194-I)

  1. “Meaning of Rent” [Explanation(i) to Section 194-I]

  2. Who is liable to Deduct TDS under Section 194-I

  3. When TDS under Section 194-I is to be Deducted

  4. TDS Rate under Section 194-I for the Financial Year 2018-19 and 2019-20

  5. Where No TDS is to be Deducted under Section 194-I

  6. Where TDS under Section 194H is either Not to be Deducted or to be Deducted at Lower Rate [Section 197 Rule 28 and 28AA]:

14. TDS on Transfer of certain Immovable Properties (other than Agricultural Land) [Section 194-IA)

  1. Meaning of 'Immovable Property' & 'Agricultural Land' as per Section 194-IA

  2. Who is liable to Deduct TDS under Section 194-IA

  3. When TDS under Section 194-IA is to be Deducted

  4. TDS Rate under Section 194-IA for the Financial Year 2018-19 and 2019-20

  5. When TDS under Section 194-IA is Not to be Deducted in case of Transfer of certain Immovable Property

  6. Procedure of Deposit of TDS Deducted under Section 194-IA

  7. Form, Time Limit and Procedure for Issue of TDS certificate of Deduction of Tax under Section 194-IA

  8. Quarterly Statement to be Filed in case of TDS deduction under Section 194-IA

15. TDS on Payments of Rent by certain Individuals or HUF (Section 194-IB)

  1. Who is liable to Deduct TDS under Section 194-IB

  2. When TDS under Section 194-IB is to be Deducted [Section 194-IB(2)]

  3. When No TDS under Section 194-IB is to be Deducted

  4. TDS Rate under Section 194-IB for the Financial Year 2018-19 and 2019-20

  5. No requirement for obtaining TAN by the Deductor to Deduct TDS under Section 194-IB(3)

  6. Amount of TDS under Section 194-IB when PAN is not provided by the recipient of the Rent [Section 194-IB(4)]

  7. Provisions relating to TDS from payment of Rent by certain Individuals or HUF under Section 194-IB

16. TDS on Fees for Professional or Technical Services (Section 194J)

  1. Who is liable to Deduct TDS under Section 194J

  2. No TDS under Section 194J, if fee for professional services is for the personal purposes of the individual or HUF :

  3. When TDS under Section 194J is to be Deducted:

  4. Rate of TDS under Section 194J for the Financial Year 2018-19 and 2019-20

  5. Where No TDS under Section 194J is to be Deducted

  6. Where No TDS under Section 194J is to be Deducted or to be Deducted at Lower Rate [Section 194 Rule 28 and 28AA]

  7. Meaning of 'Professional Services' [Explanation (a) to Section 194J]

17. TDS on Payments of Compensation on Acquisition of certain Immovable Property (Section 194LA)

  1. Who is responsible to Deduct TDS under Section 194LA

  2. When TDS under Section 194LA is to be Deducted:

  3. Rate of TDS under Section 194LA for the Financial Year 2018-19 and 2019-20

  4. Where No TDS under Section 194LA is to be Deducted

  5. Where TDS under Section 194LA is either Not to be Deducted or to be Deducted at Lower Rate [Section 194 Rule 28 and 28AA]

18. TDS on Income by way of Interest from Infrastructure Debt Fund (Section 194LB)


19. TDS on Income from Units of a Business Trust (Section 194LBA)


20. TDS on Income in respect of Units of Investment Fund (Section 194LBB)


21. TDS on Income in respect of Investment in Securitisation Trust (Section 194LBC)


22. TDS Deduction by an Indian Specified Company or Business Trust from Interest to a Non-Resident / Foreign Company (Section 194LC)


23. TDS from Income by way of Interest on certain Bonds and Government Securites (Section 194LD)

24. Deduction of Tax at Source (TDS) from Other Sums (Section 195)

  1. TDS on income of Non-Resident:

  2. Who is responsible to Deduct TDS under Section 195 [Explanation 2 to Section 195(1)]

  3. When TDS under Section 195 is to be Deducted ?

  4. Furnishing of Information relating to payment to Non-Resident / Foreigh Company [Section 195(6)]

  5. Payer of the amount may make application for Deduction of Tax on the "income" comprised in the payment [Section 195(2)]:

  6. Board empowered to Notify Class of Persons or Cases who shall make an Application to Assessing Officer to determine Appropriate Portion of Sum Chargeable to Tax [Section 195(7)]:

  7. Where no Tax is to be Deducted at Source [Section 195(3) and Rule 29B]:

  8. Where the TDS under Section 195 is either Not to be Deducted or to be Deducted at Lower Rate [Section 197 Rules 28 and 28AA]:

  9. Procedure for Refund of TDS under Section 195 to the Person Deducting Tax at Source -

25. General Provisions of Section 197 with reference to TDS

  1. Certificate for Deduction at Lower Rate or No Deduction of Tax from Income [Section 197(1)]

  2. Tax Not to be Deducted or Tax to be Deducted at the Rate Specified in the Certificate [Section 197(2)]

  3. No Certificate to be Issued if PAN is Not Provided [Section 206AA(4)]

  4. The Board allowed to make rules for the above purpose [Section 197(2A)]

  5. No TDS Deduction to be made in certain cases [Section 197A]

  6. No deduction of tax on any payment made to New Pension System Trust [Section 197A(1E)]:

  7. No Deduction of Tax on Specified Amount to Notified Institution, Association or Body, etc. [Section 197A(1F)]:

26. Time and Mode of TDS Payment to Government Account or Tax paid under Section 192(1A) [Rule 30]

  1. Time of TDS Payment

  2. Mode of TDS Payment

27. Rates of TDS given under the Income-Tax Act. for the A.Y. 2019-20




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