March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 205 : Bar against direct demand on assessee

205. Where tax is deductible at the source under the foregoing provisions of this Chapter, […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 204 : Meaning of “person responsible for paying”

204. For the purposes of the foregoing provisions of this Chapter and section 285, the […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 203AA : Furnishing of statement of tax deducted

203AA. The prescribed income-tax authority or the person authorised by such authority referred to in […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 203A : Tax deduction and collection account number

203A. (1) Every person, deducting tax or collecting tax in accordance with the provisions of […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 203 : Certificate for tax deducted

203. (1) 10Every person deducting tax in accordance with the foregoing provisions of this Chapter […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 202 : Deduction only one mode of recovery

202. The power to recover tax by deduction under the foregoing provisions of this Chapter […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 201 : Consequences of failure to deduct or pay

201. (1) Where any person, including the principal officer of a company,— (a) who is […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 200A : Processing of statements of tax deducted at source

200A. (1) Where a statement of tax deduction at source or a correction statement has […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 200 : Duty of person deducting tax

200. (1) 4Any person deducting any sum in accordance with the foregoing provisions of this […]
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