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, the assessee shall not be called upon to pay the tax himself to the extent […]
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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 expression “person responsible for paying” means— (i) in the case of payments of income chargeable […]
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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 sub-section (3) of section 200, shall, within the prescribed time after the end of each […]
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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 this Chapter, who has not been allotted a tax deduction account number or, as the […]
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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 shall, within such period as may be prescribed from the time of credit or payment […]
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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 shall be without prejudice to any other mode of recovery.
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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 required to deduct any sum in accordance with the provisions of this Act; or (b) […]
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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 been made by a person deducting any sum (hereafter referred to in this section as […]
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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 Chapter shall pay within the prescribed time, the sum so deducted to the credit of […]
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