Section and their Description uses in Income Tax
|
Section |
Section Description |
|
192 |
Salary |
|
192A |
TDS on PF withdrawal |
|
193 |
Interest on Securities |
|
194 |
Dividends |
|
194A |
Interest other than 'Interest on securities' |
|
194B |
Winning from lottery or crossword puzzle |
|
194BB |
Winning 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 |
|
194F |
Payments on account of repurchase of units by Mutual Fund or Unit Trust of India |
|
194G |
Commission, price, etc. on sale of lottery tickets |
|
194H |
Commission or brokerage |
|
194I(a) |
Rent on hiring of plant and machinery |
|
194I(b) |
Rent on other than plant and machinery |
|
194IA |
TDS on Sale of immovable property |
|
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 payable to a resident assessee in respect of units of a specified mutual fund or of the units of the Unit Trust of India |
|
196A |
Income in respect of units of non-residents |
|
196B |
Payments in respect of units to an offshore fund |
|
196C |
Income from foreign currency bonds or shares of Indian |
|
196D |
Income of foreign institutional investors from securities |
|
206CA |
Collection at source from alcoholic liquor for human |
|
206CB |
Collection at source from timber obtained under forest lease |
|
206CC |
Collection at source from timber obtained by any mode other than a forest lease |
|
206CD |
Collection at source from any other forest produce (not being tendu leaves) |
|
206CE |
Collection at source from any scrap |
|
206CF |
Collection at source from contractors or licensee or lease relating to parking lots |
|
206CG |
Collection at source from contractors or licensee or lease relating to toll plaza |
|
206CH |
Collection at source from contractors or licensee or lease relating to mine or quarry |
|
206CI |
Collection at source from tendu Leaves |
|
206CJ |
Collection at source from on sale of certain Minerals |
|
206CK |
Collection at source on cash case of Bullion and Jewellery |
|
206CL |
Collection at source on sale of Motor vehicle |
|
206CM |
Collection at source on sale in cash of any goods(other than bullion/jewelry) |
|
206CN |
Collection at source on providing of any services(other than Ch |