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gptkbp:instanceOf
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Taxation mechanism
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gptkbp:abbreviation
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gptkb:TDS
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gptkbp:appliesTo
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gptkb:India
Brokerage
Rent payments
Lottery winnings
Commission payments
Contract payments
Dividend payments
Insurance commission
Interest payments
Payments to non-residents
Professional fees
Purchase of immovable property
Salaries
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gptkbp:certificateIssuedAs
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gptkb:Form_16
gptkb:Form_16A
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gptkbp:claimableIn
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Income tax return
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gptkbp:deductedBy
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Payer
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gptkbp:deductedFrom
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Payee
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gptkbp:depositedTo
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gptkb:Central_Government
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gptkbp:exemptionAvailable
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If payee provides lower/nil deduction certificate
If payee submits Form 15G
If payee submits Form 15H
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gptkbp:governedBy
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gptkb:Income_Tax_Act,_1961
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https://www.w3.org/2000/01/rdf-schema#label
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Tax Deducted at Source
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gptkbp:introducedIn
|
1922
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gptkbp:penalty
|
Interest
Penalty
Prosecution
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gptkbp:purpose
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Collect tax at the source of income
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gptkbp:rateDependsOn
|
Amount of payment
Status of payee
Type of payment
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gptkbp:refundPossible
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Yes
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gptkbp:regulates
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gptkb:Income_Tax_Department_of_India
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gptkbp:reportsTo
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TDS return
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gptkbp:requires
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gptkb:PAN_(Permanent_Account_Number)
gptkb:TAN_(Tax_Deduction_and_Collection_Account_Number)
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gptkbp:returnDueQuarterly
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Yes
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gptkbp:returnFiledBy
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Deductor
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gptkbp:sectionOfIncomeTaxAct
|
gptkb:Section_194A
gptkb:Section_194C
gptkb:Section_194H
gptkb:Section_194I
gptkb:Section_194J
Section 192
Section 195
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gptkbp:bfsParent
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gptkb:TDS
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gptkbp:bfsLayer
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5
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