TDS on Payments to Resident and Non-Residents

Table of Contents

TDS on Payments to Non-Residents and Residents, deals with the provisions, relating to deduction of tax at source from payment to various resident and non – resident  u/s 193, 194, 195 and other procedural provisions relating to filing, deposit of tax, issuance of CA certificate.

TDS on Interest on Securities - Section 193 of Income Tax Act

TDS on Dividends - Section 194 of Income Tax Act

TDS on Winning from Lottery - Section 194b of Income Tax Act

TDS on Winning from Horse Race - Section 194bb of Income Tax Act

Section 194C of Income Tax Act

Lecture 1 - Introduction, Rate & Deduction time
Lecture 2 - Legal provision and TDS Threshold
Lecture 3 - TDS on Payment of Several Contract and TDS on GST
Lecture 4 - Inclusion and Exclusion from Work
Lecture 5 - Case Laws on Section 194C of Income Tax Act

TDS on Payment in respect of Insurance Policy - Section 194DA

Lecture 1 - TDS on Payment in respect of Insurance Policy - Section 194DA - Part 1
Lecture 2 - TDS on Payment in respect of Insurance Policy - Section 194DA - Part 2

Section 194E of Income Tax Act | Section 194EE of Income Tax Act

TDS on Commission on Sale of Lottery Tickets - Section 194G | Section 194H Part 1

TDS on Rent - Section 194I of Income Tax Act

Section 194IA of Income Tax Act | Section 194IB of Income Tax Act

TDS on Rent by Individuals or HUF - Section 194 IB

Lecture 1 - Section 194IB of Income Tax Act Part 2
Lecture 2 - Section 194IA of Income Tax Act | Section 194IB of Income Tax Act

TDS - Professional or Technical Services - Section 194J

Lecture 1 - Fee for Professional Services
Lecture 2 - Timing to Deduct Tax under section 194J | TDS Rate on Professional Fees
Lecture 3 - Practical Cases Under Section 194J of Income Tax Act

TDS - Professional or Technical Services - Section 194J

TDS General Provisions | Section 198 of Income Tax Act

Withholding Tax from Payments to Non-resident - Procedures

Payments covered under Section 195 of Income Tax Act

Person responsible to withhold tax on Payment to Non Resident and Rate of Tax

Determination of Withholding Tax - Certificate from the AO

Section 195 Certificate from AO and Validity of certificate

Reporting of foreign remittance in Form 15CA and Form 15CB

TDS Refund Under Section 195 - Procedure and conditions

Form 15CB - Aspects to be checked by a CA before issuing Form 15CB

NO PAN, AO certificate

When would Form 15CA and 15CB be filed

How to fill Form 15CB - Clause 1-9

How to fill Form 15CB - Clause 9 onwards

When to Fill Form 15CA - Error 5 lakh

Filling Form 15CA - Part C

Form 15CA - Part C and D

Filling Form 15CB AND 15CA

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