Income-tax Act 1961 Archives - Page 36 of 94

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March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 194B : Winnings from lottery or crossword puzzle

194B. 40-41The person responsible for paying to any person any income by way of winnings from any lottery or crossword puzzle or card game and other game of any sort […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 194A : Interest other than “Interest on securities”

194A. 34(1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any income by way of interest other than income […]

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 […]

March 6, 2018

Published by Law@HostBooks at March 6, 2018

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Section – 189A : Provisions applicable to past assessments of firms

189A. In relation to the assessment of any firm and its partners for the assessment year commencing on the 1st day of April, 1992, or any earlier assessment year, the […]

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