Returns regarding tax deducted at source in the case of non-residents
Omitted by the IT (Sixth Amdt.) Rules, 2010, w.r.e.f. 1-4-2010.
Notes, amendments & references (1)
Omitted by the IT (Sixth Amdt.) Rules, 2010, w.r.e.f. 1-4-2010.
Divisions22
- ¶Part 6 overview
- 26Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
- 26AFurnishing of particulars of income under the head "Salaries"
- 26BStatement of particulars of income under heads of income other than "Salaries" for deduction of tax at source
- 26CFurnishing of evidence of claims by employee for deduction of tax under section 192
- 27Prescribed arrangements for declaration and payment of dividends within India
- 28Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax
- 28AStatement by shareholder claiming receipt of dividend without deduction of tax
- 28AACertificate for deduction at lower rates or no deduction of tax from income other than dividends
- 28ABCertificate of no deduction of tax in case of certain entities
- 29Certificate of no deduction of tax or deduction at lower rates from dividends
- 29AForm of certificate to be furnished along with the return of income under sub-section (4) of section 80QQB, sections 80R, 80RR and 80RRA, and sub-section (3) of section 80RRB and the prescribed authority for the purposes of sub-section (4) of section 80QQB and sub-section (3) of section 80RRB
- 29AAForm of certificate to be filed with the return of income for claiming deduction under section 80-O
- 29BApplication for certificate authorising receipt of interest and other sums without deduction of tax
- 29CDeclaration by person claiming receipt of certain incomes without deduction of tax
- 29DForm of declaration under second proviso/third proviso to clause (i) of sub-section (3) of section 194C
- 30Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192
- 30ACredit for tax deducted at source to a person other than the shareholder in certain circumstances
- 31Certificate of tax deducted at source to be furnished under section 203
- 31AStatement of deduction of tax under sub-section (3) of section 200
- 31AAStatement of collection of tax under proviso to sub-section (3) of section 206C
- 31ABAnnual statement of tax deducted or collected or paid
- 31ACMaintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A
- 31ACAQuarterly return under section 206A
- 31ACBForm for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201
- 32Monthly statement or certificate of deduction of tax from "Salaries"
- 33Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund
- 34Return in lieu of monthly return under rule 32
- 35Annual return of salaries paid and tax deducted therefrom
- 36Prescribed persons for section 206
- 36APrescribed authority for purposes of section 206
- 37Prescribed returns regarding tax deducted at source under section 206
- 37AReturns regarding tax deducted at source in the case of non-residents
- 37AAReturn of interest paid to residents without deduction of tax
- 37BReturns regarding tax deducted at source on computer media under sub-section (2) of section 206
- 37BACredit for tax deducted at source for the purposes of section 199
- 37BBFurnishing of information for payment to a non-resident, not being a company, or to a foreign company
- 37BCRelaxation from deduction of tax at higher rate under section 206AA
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