As Amended by Finance Act 2022
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Table of Contents
Division I : Introduction
Chapter 1 : Overview of TDS/TCS Provisions
Division II : Tax Deduction at Source
Chapter 2 : TDS from Salaries (Section 192)
Chapter 3 : Deduction of Tax at Source from Employees' Provident Fund Scheme
Chapter 4 : Deduction of Tax at Source from Interest on Securities
Chapter 5 : Deduction of Tax at Source from Dividends
Chapter 6 : Deduction of Tax at Source from Interest other than Interest on Securities
Chapter 7 : Deduction of Tax at Source from Winnings from Lottery or Crossword Puzzles
Chapter 8 : Deduction of Tax at Source from Winnings from Horse Races
Chapter 9 : Deduction of Tax at Source from Payments to Contractors/Sub-Contractors
Chapter 10 : Deduction of Tax at Source from Insurance Commission
Chapter 11 : Payment in respect of Life Insurance Policy
Chapter 12 : Deduction of Tax at Source from Payments Qua Deposits under NSS
Chapter 13 : Deduction of Tax at Source from Payments on Account of Repurchase of
Units by Mutual Funds or Units by UTI
Chapter 14 : Deduction of Tax at Source from Commission on Sale of Lottery Tickets
Chapter 15 : Deduction of Tax at Source from Commission or Brokerage Payments
Chapter 16 : Deduction of Tax at Source from Rent Payments
Chapter 17 : Deduction of Tax at Source from Payment on Transfer of Certain Immovable Property
Chapter 18 : Deduction of Tax at Source from Rent Payments in Certain Cases
Chapter 19 : Deduction of Tax at Source from Joint Development Agreement
Chapter 20 : Deduction of Tax at Source from Fees for Professional or Technical Services
Chapter 21 : Deduction of Tax at Source from Income from Units
Chapter 22 : Deduction of Tax at Source on Payment of Compensation on Acquisitions
of Certain Immovable Property
Chapter 23 : Income from Units of a Business Trust
Chapter 24 : Income from Units of an Investment Fund
Chapter 25 : Income from Investment in Securitisation Trust
Chapter 26 : Deduction of Tax at Source from Payments by Individual/HUF
Chapter 27 : Deduction of Tax at Source from certain Payments in Cash
Chapter 28 : Deduction of Tax at Source from Payments by E-Commerce Operator to
E-Commerce Participant
Chapter 29 : Deduction of Tax at Source in case of Specified Senior Citizens
Chapter 30 : Deduction of Tax at Source on Payment of Certain Sum for Purchase of Goods
Chapter 31 : Deduction of Tax on the benefit of Perquisite in respect of Business or Profession
Chapter 32 : Deduction of Tax at Source from Payments to Non-Residents
Chapter 33 : Deduction of Tax at Source from Income in Respect of Units of Non-Residents
Chapter 34 : Deduction of Tax at Source from Income from Units Payable to Off-Shore Funds
Deduction of Tax at Source on Income from Foreign Currency Bond or Global
Depository Receipts of Indian Company
Chapter 35 : Deduction of Tax at Source from Income of Foreign Portfolio Investor from Securities
Chapter 36 : General Exemptions from Deduction of TDS
Chapter 37 : Certificate for Deduction of NIL/Lower TDS (Section 197)
Chapter 38 : Non-Deduction of Tax based on Self Declaration of Deductee in Form 15G/Form
15H (Section 197A)
Chapter 39 : Credit for TDS [Section 199 Read with Rule 37BA]
Chapter 40 : Deposit of TDS Deducted with Central Government (Section 200/Rule 30)
Chapter 41 : Filing of TDS Returns (Section 200(3)/Rule 31A)
Chapter 42 : TDS Certificates (Section 203)
Chapter 43 : Requirement on Payee to Furnish PAN/Aadhar Number for TDS (Section 206AA/Rule 37BC)
Chapter 44 : Special Provisions for Deduction of Tax at Source for Non-Filers of Income-Tax Return
Chapter 45 : Quarterly Returns by Banks to Report Interest Payments (Section 206A)
Chapter 46 : Consequences of Default in Obligations Relating to TDS
Division III : Tax Collection at Source
Chapter 47 : Tax Collection at Source
Division IV : Statement of Financial Transactions
Chapter 48 : Statement of Financial Transaction
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