CHAPTER XVII - Collection and recovery of tax Archives - Page 11 of 11

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March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 194 : Dividends

194. 33The principal officer of an Indian company or a company which has made the prescribed arrangements for the declaration and payment of dividends (including dividends on preference shares) within […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 193 : Interest on securities

193. The person responsible for paying to a resident any income by way of interest on securities shall, at the time of credit of such income to the account of […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 192A : Payment of accumulated balance due to an employee

192A. Notwithstanding anything contained in this Act, the trustees of the Employees’ Provident Fund Scheme, 1952, framed under section 5 of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 192 : Salary

192. 21(1) Any person responsible for paying any income chargeable under the head “Salaries” shall, at the time of payment, deduct income-tax on the amount payable at the average rate […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 191 : Direct payment

191. In the case of income in respect of which provision is not made under this Chapter for deducting income-tax at the time of payment, and in any case where […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 190 : Deduction at source and advance payment

190. (1) Notwithstanding that the regular assessment in respect of any income is to be made in a later assessment year, the tax on such income shall be payable by […]