March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 199 : Credit for tax deducted

199. (1) Any deduction made in accordance with the foregoing provisions of this Chapter and paid to the Central Government shall be treated as a payment of tax on behalf […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 198 : Tax deducted is income received

198. All sums deducted in accordance with the foregoing provisions of this Chapter shall, for the purpose of computing the income of an assessee, be deemed to be income received […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 197A : No deduction to be made in certain cases

197A. 96(1) Notwithstanding anything contained in section 194 or section 194EE, no deduction of tax shall be made under any of the said sections in the case of an individual, […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 197 : Certificate for deduction at lower rate

197. 94(1) Subject to rules made under sub-section (2A), where, in the case of any income of any person or sum payable to any person, income-tax is required to be […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 196D : Income of Foreign Institutional Investors from securities

196D. (1) Where any income in respect of securities referred to in clause (a) of sub-section (1) of section 115AD, not being income by way of interest referred to in […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 196C : Income from foreign currency bonds or shares63 of Indian company

196C. Where any income by way of interest or dividends in respect of bonds or Global Depository Receipts referred to in section 115AC or by way of long-term capital gains […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 196B : Income from units

196B. Where any income in respect of units referred to in section 115AB or by way of long-term capital gains arising from the transfer of such units is payable to […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 196A : Income in respect of units of non-residents

196A. (1) Any person responsible for paying to a non-resident, not being a company, or to a foreign company, any income in respect of units of a Mutual Fund specified […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 196 : Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations

196. Notwithstanding anything contained in the foregoing provisions of this Chapter, no deduction of tax shall be made by any person from any sums payable to— (i) the Government, or […]
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