FAQ

Section 194LA contains provisions relating to TDS on compensation paid in respect of compulsory acquisition of immovable property.

Section 194B and 194BB contains provisions relating to TDS on winnings from lottery, crossword puzzle or any game and winnings from horse race respectively.

Section 194E contains provisions relating to TDS on payments made to non-resident sportspersons.

Section 194H of the Income Tax Act, 1961 contains provisions relating to TDS on commission/ brokerage payments (other than insurance commission) made to residents.

This section contains provisions relating to TDS on interest payments (other than interest on securities) made to residents.

Specified person who is responsible for paying any sum to the resident contractors for carrying out any work in pursuance of a contract between them.

Section 194 of the Income Tax Act deals with TDS on dividend payment made by a domestic company.

Tax Deducted at Source (TDS) on cash withdrawal from Banks, Post Offices & Co-operative societies engaged in the banking business.

Section 194J of the Income Tax Act, 1961 states the provisions for deducting tax at source during payment of fees for professional services or technical services or royalty.