Income-tax Act 1961 Archives - Page 31 of 94

Career Contact

March 6, 2018

Published by Law@HostBooks at March 6, 2018

Categories

Section – 206A : Furnishing of quarterly* return in respect of payment of interest to residents without deduction of tax

206A. (1) Any banking company or co-operative society or public company referred to in the proviso to clause (i) of sub-section (3) of section 194A responsible for paying to a […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

Categories

Section – 206 : Persons deducting tax to furnish prescribed returns

206. (1) The prescribed person18 in the case of every office of Government, the principal officer in the case of every company, the prescribed person18 in the case of every […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

Categories

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 […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

Categories

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 […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

Categories

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 […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

Categories

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 […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

Categories

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 […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

Categories

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.

March 6, 2018

Published by Law@HostBooks at March 6, 2018

Categories

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) […]

Our Associations