Tax Deducted at Source (TDS) All Sections || TDS Revision
Tax Deducted at Source (TDS) All Sections || TDS Revision
00:00 Sec 192 TDS on Salary
01:53 Sec 192A TDS on EPF
02:43 sec 193 TDS on Interest on securities
04:53 Sec 194 TDS on Dividend
07:00 Sec 194A TDS on Interest
11:10 Sec 194B & 194BB TDS on lottery winnings and race horses
13:51 Sec 194C TDS on Contract
17:40 Sec 194D TDS on Insurance agent commission
18:00 Sec 194G TDS ON LOTTERY COMMMISSION
18:41 Sec 194H TDS on Commission and brokerage
19:15 Sec 194DA Maturity on Life insurance policy
20:52 Sec 194I TDS on Rent
22:30 Sec 194IA Acquisition of Immovable property
23:18 Sec 194IB Immovable property Rent
24:48 Sec 194IC TDS on consideration in JDA
25:30 Sec 194J TDS on proessional or technical service
27:25 Sec 194K TDS on mutual fund Income
27:56 Sec 194LA Compulsory Acquisition of Immovable property
28:27 Sec 194M Contract/ professional service / brokerage in case of individual or huf
30:00 Sec 194N TDS on cash withdrawal
32:45 Sec 194O TDS on payment by ecommerce operator
34:40 Sec 194Q TDS on purchase of goods
37:15 Sec 194R TDS on any benifit or perquisite
TDS stands for Tax Deducted at Source. Tax deduction at source (TDS) means collecting tax on income in the form of salary, rent, asset sales, dividends, etc., by requiring the payer to collect income tax due on such income while crediting/paying to the payee and deposit the same to the government on payee’s behalf.
You’ll find the TDS rate chart, which summarises all the TDS provisions of the Income Tax Act.