c
 INDEX

2 Introduction
2 Payments covered
under the scheme of TDS.
2 Provisions for filing
Returns to the Income Tax
Department.
2 Effects of Tax Evasion
 Introduction

To avoid cases of tax evasion, the Income-Tax Act has made

provisions to collect tax at source on accrual of income. Cases
included in the scheme are, generally, those where income can
be computed at the time of accrual of income. Under this
scheme, persons responsible for making payment of income
covered by the scheme are responsible to deduct tax at source
and deposit the same to the Government¶s treasury within the
stipulated time. The recipient of income²though he gets only
the net amount (after deduction of tax at source)²is liable to
tax on the gross amount and the amount deducted at source is
adjusted against his final tax liability. The details of the scheme
of tax deduction and collection at source are briefly discussed in
this presentation. To conclude one can say that the scheme of
TDS is only payment of tax on ×
 basis by the payer of
income on behalf of recipient.
  
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nt covrd undr th sch of TDS.

2 Salary (Sec.192)
2 Interest on Securities (Sec.193)
2 Dividends (Sec.194)
2 Interest other than Interest on Securities (Sec.194A)
2 Winnings from Lotteries or crossword puzzles (Sec.194B)
2 Winnings from Horse Races (Sec.194BB)
2 Payments to Contractors and Sub-contractors (Sec.194C)
2 Insurance Commission (Sec.194D)
2 Payment to Non-resident sportsmen or sports association
(Sec.194E)

2 Payment in respect of NSC (Sec. 194EE)

Contd«
À
nt covrd undr th sch of TDS.

2 Payments in respect of Repurchase of units of Mutual

Funds or UTI (Sec.194F)
2 Commission on Sale of Lottery Tickets (Sec.194G)
2 Commission or Brokerage (Sec.194H)
2 Rent (Sec.194I)
2 Fees for Professional or Technical Services (Sec.194J)
2 Payment of Compensation on acquisition of certain
immovable property (Sec.194LA)
2 Other Sums (Sec.195)
2 Long term capital gain (Sec.196B)
2 Income or Long term capital gain from Foreign Currency
bonds/Global Depository Receipts (Sec.196C)
2 Income of Foreign Institutional Investors from Securities
(Sec.196D)
Contd«
 S  r
(Sc.192)

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th d t on which such t  w s dductib to
th d t of dduction
2. Non p
nt of Th pnditur for which TDS dductd but
TDS not p id gts dis owd

3. Lss dduction Th ount ss dductd is ruird to b

of TDS. p id b
th dduct or ong with pn t

4. L t À
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