|
gptkbp:instanceOf
|
gptkb:Taxation_mechanism
|
|
gptkbp:abbreviation
|
gptkb:TDS
|
|
gptkbp:appliesTo
|
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
|
|
gptkbp:certificateIssuedAs
|
gptkb:Form_16
gptkb:Form_16A
|
|
gptkbp:claimableIn
|
Income tax return
|
|
gptkbp:deductedBy
|
Payer
|
|
gptkbp:deductedFrom
|
Payee
|
|
gptkbp:depositedTo
|
gptkb:Central_Government
|
|
gptkbp:exemptionAvailable
|
If payee provides lower/nil deduction certificate
If payee submits Form 15G
If payee submits Form 15H
|
|
gptkbp:governedBy
|
gptkb:Income_Tax_Act,_1961
|
|
gptkbp:introducedIn
|
1922
|
|
gptkbp:penalty
|
Interest
Penalty
Prosecution
|
|
gptkbp:purpose
|
Collect tax at the source of income
|
|
gptkbp:rateDependsOn
|
Amount of payment
Status of payee
Type of payment
|
|
gptkbp:refundPossible
|
Yes
|
|
gptkbp:regulates
|
gptkb:Income_Tax_Department_of_India
|
|
gptkbp:reportsTo
|
TDS return
|
|
gptkbp:requires
|
gptkb:PAN_(Permanent_Account_Number)
gptkb:TAN_(Tax_Deduction_and_Collection_Account_Number)
|
|
gptkbp:returnDueQuarterly
|
Yes
|
|
gptkbp:returnFiledBy
|
Deductor
|
|
gptkbp:sectionOfIncomeTaxAct
|
gptkb:Section_194A
gptkb:Section_194C
gptkb:Section_194H
gptkb:Section_194I
gptkb:Section_194J
Section 192
Section 195
|
|
gptkbp:bfsParent
|
gptkb:TDS
|
|
gptkbp:bfsLayer
|
6
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Tax Deducted at Source
|