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Profession_Tax_Rules

Section / Rule Number Content


190 Deduction at source and advance payment
191 Direct payment
192 Salary
192A Payment of accumulated balance due to an employee
193 Interest on securities
194 Dividends
194A Interest other than "Interest on securities"
194B Winnings from lottery or crossword puzzle
194BB Winnings from horse race
194C Payments to contractors and sub-contractors
194D Insurance commission
194DA Payment in respect of life insurance policy
194E Payments to non-resident sportsmen or sports associations
194EE Payments in respect of deposits under National Savings Scheme, etc.
194F Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
194G Commission, etc., on the sale of lottery tickets.
194H Commission or brokerage
194I Rent
194IA Payment on transfer of certain immovable property other than agricultural land
194IB Payment of rent by certain individuals or Hindu undivided family.
194IC Payment under specified agreement
194J Fees for professional or technical services
194K Income in respect of units
194L Payment of compensation on acquisition of capital asset
194LA Payment of compensation on acquisition of certain immovable property
194LB Income by way of interest from infrastructure debt fund
194LBA Certain income from units of a business trust
194LBB Income in respect of units of investment fund.
194LBC Income in respect of investment in securitisation trust.
194LC Income by way of interest from Indian company
194LD Income by way of interest on certain bonds and Government securities
194M Payment of certain sums by certain individuals or Hindu undivided family.
194N Payment of certain amounts in cash.
194O Payment of certain sums by e-commerce operator to e-commerce participant.
194P Deduction of tax in case of specified senior citizen
194Q Deduction of tax at source on payment of certain sum for purchase of goods
195 Other sums
195A Income payable "net of tax"
196 Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
196A Income in respect of units of non-residents
196B Income from units
196C Income from foreign currency bonds or shares of Indian company
196D Income of Foreign Institutional Investors from securities
197 Certificate for deduction at lower rate
197A No deduction to be made in certain cases
197B Lower deduction in certain cases for a limited period
198 Tax deducted is income received
199 Credit for tax deducted
200 Duty of person deducting tax
200A Processing of statements of tax deducted at source
201 Consequences of failure to deduct or pay
202 Deduction only one mode of recovery
203 Certificate for tax deducted
203A Tax deduction and collection account number
203AA Furnishing of statement of tax deducted
204 Meaning of "person responsible for paying"
205 Bar against direct demand on assessee
206 Persons deducting tax to furnish prescribed returns
206A Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax
206AA Requirement to furnish Permanent Account Number
206AB Special provision for deduction of tax at source for non-filers of income-tax return.
206B Person paying dividend to certain residents without deduction of tax to furnish prescribed return
206C Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc
206CA Tax collection account number
206CB Processing of statements of tax collected at source
206CC Requirement to furnish Permanent Account number by collectee.
206CCA Special provision for collection of tax at source for non-filers of income-tax return.
207 Liability for payment of advance tax
208 Conditions of liability to pay advance tax
209 Computation of advance tax
209A [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
210 Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
211 Instalments of advance tax and due dates
212 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
213 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
214 Interest payable by Government
215 Interest payable by assessee
216 Interest payable by assessee in case of under-estimate, etc.
217 Interest payable by assessee when no estimate made
218 When assessee deemed to be in default
219 Credit for advance tax
220 When tax payable and when assessee deemed in default
221 Penalty payable when tax in default
222 Certificate to Tax Recovery Officer
223 Tax Recovery Officer by whom recovery is to be effected
224 Validity of certificate and cancellation or amendment thereof
225 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
226 Other modes of recovery
227 Recovery through State Government
228 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1989]
228A Recovery of tax in pursuance of agreements with foreign countries
229 Recovery of penalties, fine, interest and other sums
230 Tax clearance certificate
230A [OMITTED BY THE FINANCE ACT, 2001, W.E.F. 1-6-2001]
231 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
231 Faceless collection and recovery of tax
232 Recovery by suit or under other law not affected
233 [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971]
234 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
234A Interest for defaults in furnishing return of income
234B Interest for defaults in payment of advance tax
234C Interest for deferment of advance tax
234D Interest on excess refund
234E Fee for defaults in furnishing statements
234F Fee for default in furnishing return of income.
234G Fee for default relating to statement or certificate.
194R Deduction of tax on benefit of perquisite in respect of business or profession.
234H Fee for default relating to intimation of Aadhaar number
241A. Withholding of refund in certain cases
194S Payment on transfer of virtual digital asset
194BA Winnings from online games
Section 194T Payments to partners of firms.

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