TDS Course Online

TDS course Online, deals with the provisions, relating to deduction of tax at source from payment to various resident and non – resident u/s 193, 194, 195 and other procedural provisions relating to filing, deposit of tax, issuance of CA certificate.

1. TDS from Interest on securities – Section 193
   • Which Payor are liable to deduct tax u/s 193 ? Who should be the Recipient ?
   • Timing of Deduction of TDS
   • Rate of TDS u/s 193 and Minimum Threshold for deduction of taxes u/s 193
   • Exemption from TDS u/s 193 and cases when TDS is not required to be deducted u/s 193
2. TDS on Dividends – Section 194
3. TDS on Interest other than Interest on Securities – Section 194A – TDS Course
4. TDS on Winnings from Lottery etc – Section 194B
5. TDS on Winnings from Horse Races – Section 194BB
6. TDS on Payment to Resident Contractor – Section 194C
7. TDS on Insurance Commission – Section 194D
8. TDS on Payment in respect of Insurance Policy – Section 194DA
9. TDS – Non-Resident Sportsmen , Entertainer – Section 194E
10. TDS on Payment in respect of Deposit under National Savings Scheme, etc. – Section 194EE
11. TDS on Commission on Lottery Tickets – Section 194G
12. TDS on Commission and Brokerage – Section 194H
13. TDS on Rent – Section 194-I
14. TDS – Immovable Property Transer – Section 194-IA
15. TDS on Rent by Individuals or HUF – Section 194-IB
16. TDS on Payment under Specified Agreement referred to in section 45(5A) – Section 194-IC – TDS Course Online
17. TDS – Professional or Technical Services – Section 194J
18. TDS on Income in respect of Units – Section 194K
19. TDS – Compensation – Acquisition Immovable Property – Section 194LA
20. TDS on Income by way of Interest from Infrastructure Debt Funds – Section 194LB
21. TDS on certain Income from Units of a Business Trust – Section 194LBA
22. TDS on Income in respect of Units of Investment Fund – Section 194LBB
23. TDS on Income in respect of Investment in Securitisation Trust – Section 194LBC
24. TDS on Income by way of Interest from Indian Company or a Business Trust – Section 194LC
25. TDS on Income by way of Interest on certain Bonds and Securities – Section 194LD – TDS Course Online
26. TDS on Other Sums – Section 195
27. Income Payable “Net of Tax” – Section 195A
28. No TDS on sum payable to Govt., RBI, etc. – Section 196
29. TDS on Income in respect of Units of Non-Residents – Section 196A
30. TDS on Income from Units to Offshore Fund – Section 196B
31. TDS on Income from Foreign Currency Bonds or Global Depository Receipts of Indian Company – Section 196C
32. TDS on Income of Foreign Institutional Investors from Securities – Section 196D
33. No deduction to be made in certain cases – Section 197A
34. Tax deducted is Income received – Section 198
35. Credit for tax deducted – Section 199
36. Duty of Person deducting tax – Section 200
37. Processing of Statement of TDS – Section 200A
38. Consequence of Failure to Deduct or Pay Tax – Section 201
39. Certificate for Tax Deducted – Section 203
40. Tax Deduction and Collection Account Number – Section 203A
41. Meaning of “Person Responsible for Paying” – Section 204
42. Bar against Direct Demand on Assessee – Section 205
43. Person Deduction tax to Furnish Prescribed Returns – Section 206
44. Furnishing of Quarterly Returns regarding the details of Non-Deduction of Tax by Banks, Co-Operative Societies, etc. – Section 206A
45. Requirement to Furnish PAN – Section 206AA – TDS Course Online
46. Tax Collection at Source – Section 206C
47. Processing of Statement of TCS – Section 206CB