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TDS Course Online

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July 7, 2022

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6 mins read

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

Arinjay Jain

Bio of author

Arinjay is a Chartered Accountant with more than 20 years of post-qualification experience. He worked as Director, in the M&A Tax Division at KPMG in India. Presently, he is advising several MNCs in UAE on Economic Substance Regulations and impact of the UAE Corporate Tax Law on their business and clients across globe on International Tax issues . He is a well recognised Trainer of International Tax and UAE Corporate Tax. The areas of service include the following : - Advise and Compliance relating to International Tax Issues; Advise relating to UAE Corporate Tax Issues; Advise and Compliance relating to UAE Economic Substance Regulations; Advise and Compliance relating to Indian Income Tax Issues; Other connected matters from a Regulatory perspective.

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