CS Study Notes - Executive, Professional & Foundation

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🎓 Income Tax Sections List (Part 2) 👉Exclusively Available for @CS_Study_Notes Members. ◈◉◎┄┅══❂❣️❂══┅┄◎ ◉◈ Section – 196 : Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations Section – 196A : Income in respect of units of non-residents Section – 196B : Income from units Section – 196C : Income from foreign currency bonds or shares Section – 196D : Income of Foreign Institutional Investors from securities Section – 197 : Certificate for deduction at lower rate Section – 197A : No deduction to be made in certain cases Section – 198 : Tax deducted is income received Section – 199 : Credit for tax deducted Section – 200 : Duty of person deducting tax Section – 200A : Processing of statements of tax deducted at source Section – 201 : Consequences of failure to deduct or pay Section – 202 : Deduction only one mode of recovery Section – 203 : Certificate for tax deducted Section – 203A : Tax deduction and collection account number Section – 203AA : Furnishing of statement of tax deducted Section – 204 : Meaning of “person responsible for paying” Section – 205 : Bar against direct demand on assessee Section – 206 : Persons deducting tax to furnish prescribed returns Section – 206A : Furnishing of quarterly* return in respect of payment of interest to residents without deduction of tax Section – 206AA : Requirement to furnish Permanent Account Number Section – 206B : Person paying dividend to certain residents without deduction of tax to furnish prescribed return Section – 206C : Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc Section – 206CA : Tax collection account number Section – 206CB : Processing of statements of tax collected at source Section – 206CC : [Requirement to furnish Permanent Account number by collectee Section – 207 : Liability for payment of advance tax Section – 208 : Conditions of liability to pay advance tax Section – 209 : Computation of advance tax Section – 209A : Computation and payment of advance tax by assessee Section – 211 : Instalments of advance tax and due dates Section – 212 : Estimate by assessee Section – 213 : Commission receipts Section – 214 : Interest payable by Government Section – 215 : Interest payable by assessee Section – 216 : Interest payable by assessee in case of under-estimate, etc Section – 217 : Interest payable by assessee when no estimate made Section – 218 : When assessee deemed to be in default Section – 219 : Credit for advance tax Section – 220 : When tax payable and when assessee deemed in default Section – 221 : Penalty payable when tax in default Section – 222 : Certificate to Tax Recovery Officer Section – 223 : Tax Recovery Officer by whom recovery is to be effected Section – 224 : Validity of certificate and cancellation or amendment thereof Section – 225 : Stay of proceedings in pursuance of certificate and amendment or cancellation thereof Section – 226 : Other modes of recovery Section – 227 : Recovery through State Government Section – 228 : Recovery of Indian tax in Pakistan and Pakistan tax in India Section – 228A : Recovery of tax in pursuance of agreements with foreign countries Section – 229 : Recovery of penalties, fine, interest and other sums Section – 230 : Tax clearance certificate Section – 230A : Restrictions on registration of transfers of immovable property in certain cases Section – 231 : Period for commencing recovery proceedings Section – 232 : Recovery by suit or under other law not affected Section – 233 : Recovery of tax payable under provisional assessment Section – 234 : Tax paid by deduction or advance payment Section – 234A : Interest for defaults in furnishing return of income Section – 234B : Interest for defaults in payment of advance tax Section – 234C : Interest for deferment of advance tax Section – 234D : Interest on excess refund Section – 234E : Fee for default in furnishing statements Section – 234F : Fee for default in furnishing return of income ═══════ ♢.✰.♢ ═══════ ❂➸ ℑoin t.me/CS_Study_Notes ĦΔPP¥ ŞŦỮĐ¥ Ҝ€€P ŞĦΔŘIŇG❤️

🎓 Income Tax Sections List (Part 1) 👉Exclusively Available for @CS_Study_Notes Members. ◈◉◎┄┅══❂❣️❂══┅┄◎ ◉◈ Chapter-I (Sections 1-3): Preliminary Section – 1: Short title, extent, and commencement Section – 2: Definitions Section – 3: “Previous year” defined Chapter-II (Sections 4-9A): Basis of charge Section – 4: Charge of income-tax Section – 5: Scope of total income Section – 5A: Apportionment of income between spouses governed by Portuguese Civil Code Section – 6: Residence in India Section – 7: Income deemed to be received Section – 8: Dividend income Section – 9: Income deemed to accrue or arise in India Section – 9A: Certain activities not to constitute business connection in India Chapter III (Sections 10-13B): Incomes which do not form part of total income Section – 10: Incomes not included in total income Section – 10A: Special provision in respect of newly established undertakings in free trade zone, etc. Section – 10AA: Special provisions in respect of newly established Units in Special Economic Zones Section – 10B: Special provisions in respect of newly established hundred per cent export-oriented undertakings Section – 10BA: Special provisions in respect of export of certain articles or things Section – 10BB: Meaning of computer programmes in certain cases Section – 10C: Special provision in respect of certain industrial undertakings in North- Eastern Region Section – 11: Income from property held for charitable or religious purposes. Section – 12: Income of trusts or institutions from contributions Section – 12A: Conditions for applicability of sections 11 and 12 Section – 12AB: Procedure for fresh registration Section – 12AA: Procedure for registration Section – 13: Section 11 not to apply in certain cases Section – 13A: Special provision relating to incomes of political parties Section – 13B: Special provisions relating to voluntary contributions received by electoral trust (Sections 190 – 234F): Collection and recovery of tax Section – 190 : Deduction at source and advance payment Section – 191 : Direct payment Section – 192 : Salary Section – 192A : Payment of accumulated balance due to an employee Section – 193 : Interest on securities Section – 194 : Dividends Section – 194A : Interest other than “Interest on securities” Section – 194B : Winnings from lottery or crossword puzzle Section – 194BB : Winnings from horse race Section – 194C : Payments to contractors Section – 194D : Insurance commission Section – 194DA : Payment in respect of life insurance policy Section – 194E : Payments to non-resident sportsmen or sports associations Section – 194EE : Payments in respect of deposits under National Savings Scheme, etc Section – 194F : Payments on account of repurchase of units by Mutual Fund or Unit Trust of India Section – 194G : Commission, etc., on the sale of lottery tickets Section – 194H : Commission or brokerage Section – 194-I : Rent Section – 194IA : Payment on transfer of certain immovable property other than agricultural land Section – 194IB : Payment of rent by certain individuals or Hindu undivided family Section – 194IC : [Payment under specified agreement Section – 194J : Fees for professional or technical services Section – 194K : Income in respect of units Section – 194L : Payment of compensation on acquisition of capital asset Section – 194LA : Payment of compensation on acquisition of certain immovable property Section – 194LB : Income by way of interest from infrastructure debt fund Section – 194LBA : Certain income from units of a business trust Section – 194LBB : Income in respect of units of investment fund Section – 194LBC : Income in respect of investment in securitization trust Section – 194LC : Income by way of interest from Indian company Section – 194LD : Income by way of interest on certain bonds and Government securities Section – 195 : Other sums Section – 195A : Income payable “net of tax” ═══════ ♢.✰.♢ ═══════ ❂➸ ℑoin t.me/CS_Study_Notes ĦΔPP¥ ŞŦỮĐ¥ Ҝ€€P ŞĦΔŘIŇG❤️

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