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Income-tax Rules, 1962
0 chapters · 444 rules
Divisions
22
1
Preliminary
2
Determination of Income
5
Registration of Firms
6
Deduction of Tax At Source
¶
Part 6 overview
26
Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
26A
Furnishing of particulars of income under the head "Salaries"
26B
Statement of particulars of income under heads of income other than "Salaries" for deduction of tax at source
26C
Furnishing of evidence of claims by employee for deduction of tax under section 192
27
Prescribed arrangements for declaration and payment of dividends within India
28
Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax
28A
Statement by shareholder claiming receipt of dividend without deduction of tax
28AA
Certificate for deduction at lower rates or no deduction of tax from income other than dividends
28AB
Certificate of no deduction of tax in case of certain entities
29
Certificate of no deduction of tax or deduction at lower rates from dividends
29A
Form 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
29AA
Form of certificate to be filed with the return of income for claiming deduction under section 80-O
29B
Application for certificate authorising receipt of interest and other sums without deduction of tax
29C
Declaration by person claiming receipt of certain incomes without deduction of tax
29D
Form of declaration under second proviso/third proviso to clause (i) of sub-section (3) of section 194C
30
Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192
30A
Credit for tax deducted at source to a person other than the shareholder in certain circumstances
31
Certificate of tax deducted at source to be furnished under section 203
31A
Statement of deduction of tax under sub-section (3) of section 200
31AA
Statement of collection of tax under proviso to sub-section (3) of section 206C
31AB
Annual statement of tax deducted or collected or paid
31AC
Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A
31ACA
Quarterly return under section 206A
31ACB
Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201
32
Monthly statement or certificate of deduction of tax from "Salaries"
33
Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund
34
Return in lieu of monthly return under rule 32
35
Annual return of salaries paid and tax deducted therefrom
36
Prescribed persons for section 206
36A
Prescribed authority for purposes of section 206
37
Prescribed returns regarding tax deducted at source under section 206
37A
Returns regarding tax deducted at source in the case of non-residents
37AA
Return of interest paid to residents without deduction of tax
37B
Returns regarding tax deducted at source on computer media under sub-section (2) of section 206
37BA
Credit for tax deducted at source for the purposes of section 199
37BB
Furnishing of information for payment to a non-resident, not being a company, or to a foreign company
37BC
Relaxation from deduction of tax at higher rate under section 206AA
6A
Collection of Tax At Source
7BA
Special Provisions Relating to Tax On Distributed Income of Domestic Company For Buy-Back of Shares
7B
Special Provisions For Payment of Tax By Companies and Certain Persons Other Than A Company
7C
Fringe Benefit Tax
8
Refunds
9
Tax Clearance Certificates
9A
Settlement of Cases
9B
Advance Rulings
9C
Mutual Agreement Procedure
10
Appeals
10A
Annuity Deposits
10B
Acquisition of Immovable Properties Under Chapter Xxa
10C
Purchase of Immovable Properties Under Chapter Xxc
11
Authorised Representatives
12
Recognised Provident Funds
13
Approved Superannuation Funds
14
Gratuity Funds
15
Miscellaneous
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Part 6
Part 6
Deduction of Tax At Source
37 rules (26–37BC)
26
Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
26A
Furnishing of particulars of income under the head "Salaries"
26B
Statement of particulars of income under heads of income other than "Salaries" for deduction of tax at source
26C
Furnishing of evidence of claims by employee for deduction of tax under section 192
27
Prescribed arrangements for declaration and payment of dividends within India
28
Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax
28A
Statement by shareholder claiming receipt of dividend without deduction of tax
28AA
Certificate for deduction at lower rates or no deduction of tax from income other than dividends
28AB
Certificate of no deduction of tax in case of certain entities
29
Certificate of no deduction of tax or deduction at lower rates from dividends
29A
Form 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
29AA
Form of certificate to be filed with the return of income for claiming deduction under section 80-O
29B
Application for certificate authorising receipt of interest and other sums without deduction of tax
29C
Declaration by person claiming receipt of certain incomes without deduction of tax
29D
Form of declaration under second proviso/third proviso to clause (i) of sub-section (3) of section 194C
30
Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192
30A
Credit for tax deducted at source to a person other than the shareholder in certain circumstances
31
Certificate of tax deducted at source to be furnished under section 203
31A
Statement of deduction of tax under sub-section (3) of section 200
31AA
Statement of collection of tax under proviso to sub-section (3) of section 206C
31AB
Annual statement of tax deducted or collected or paid
31AC
Maintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A
31ACA
Quarterly return under section 206A
31ACB
Form for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201
32
Monthly statement or certificate of deduction of tax from "Salaries"
33
Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund
34
Return in lieu of monthly return under rule 32
35
Annual return of salaries paid and tax deducted therefrom
36
Prescribed persons for section 206
36A
Prescribed authority for purposes of section 206
37
Prescribed returns regarding tax deducted at source under section 206
37A
Returns regarding tax deducted at source in the case of non-residents
37AA
Return of interest paid to residents without deduction of tax
37B
Returns regarding tax deducted at source on computer media under sub-section (2) of section 206
37BA
Credit for tax deducted at source for the purposes of section 199
37BB
Furnishing of information for payment to a non-resident, not being a company, or to a foreign company
37BC
Relaxation from deduction of tax at higher rate under section 206AA
Part 5
Registration of Firms
Part 6A
Collection of Tax At Source