TDS on Payments to Resident and Non-Residents

Course Description

TDS course, 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 from Interest on securities - Section 193
  • a. Which Payor are liable to deduct tax u/s 193 ? Who should be the Recipient ?
  • b. Timing of Deduction of TDS
  • c. Rate of TDS u/s 193 and Minimum Threshold for deduction of taxes u/s 193
  • d. Exemption from TDS u/s 193 and cases when TDS is not required to be deducted u/s 193
• TDS on Dividends - Section 194
• TDS on Interest other than Interest on Securities - Section 194A
• TDS on Winnings from Lottery etc - Section 194B
• TDS on Winnings from Horse Races - Section 194BB
• TDS on Payment to Resident Contractor - Section 194C
• TDS on Insurance Commission - Section 194D
• TDS on Payment in respect of Insurance Policy - Section 194DA
• TDS - Non-Resident Sportsmen , Entertainer - Section 194E
• TDS on Payment in respect of Deposit under National Savings Scheme, etc. - Section 194EE
• TDS on Commission on Lottery Tickets - Section 194G
• TDS on Commission and Brokerage - Section 194H
• TDS on Rent - Section 194-I
• TDS - Immovable Property Transer - Section 194-IA
• TDS on Rent by Individuals or HUF - Section 194-IB
• TDS on Payment under Specified Agreement referred to in section 45(5A) - Section 194-IC
• TDS - Professional or Technical Services - Section 194J
• TDS on Income in respect of Units - Section 194K
• TDS - Compensation - Acquisition Immovable Property - Section 194LA
• TDS on Income by way of Interest from Infrastructure Debt Funds - Section 194LB
• TDS on certain Income from Units of a Business Trust - Section 194LBA
• TDS on Income in respect of Units of Investment Fund - Section 194LBB
• TDS on Income in respect of Investment in Securitisation Trust - Section 194LBC
• TDS on Income by way of Interest from Indian Company or a Business Trust - Section 194LC
• TDS on Income by way of Interest on certain Bonds and Securities - Section 194LD
• TDS on Other Sums - Section 195
• Income Payable "Net of Tax" - Section 195A
• No TDS on sum payable to Govt., RBI, etc. - Section 196
• TDS on Income in respect of Units of Non-Residents - Section 196A
• TDS on Income from Units to Offshore Fund - Section 196B
• TDS on Income from Foreign Currency Bonds or Global Depository Receipts of Indian Company - Section 196C
• TDS on Income of Foreign Institutional Investors from Securities - Section 196D
• No deduction to be made in certain cases - Section 197A
• Tax deducted is Income received - Section 198
• Credit for tax deducted - Section 199
• Duty of Person deducting tax - Section 200
• Processing of Statement of TDS - Section 200A
• Consequence of Failure to Deduct or Pay Tax - Section 201
• Certificate for Tax Deducted - Section 203
• Tax Deduction and Collection Account Number - Section 203A
• Meaning of "Person Responsible for Paying" - Section 204
• Bar against Direct Demand on Assessee - Section 205
• Person Deduction tax to Furnish Prescribed Returns - Section 206
• Furnishing of Quarterly Returns regarding the details of Non-Deduction of Tax by Banks, Co-Operative Societies, etc. - Section 206A
• Requirement to Furnish PAN - Section 206AA
• Tax Collection at Source - Section 206C
• Processing of Statement of TCS - Section 206CB

Terms and Conditions:

• Total Length of Videos: 3.22 Hrs
• Expiry: 3.0 months or 50 hours of viewing whichever is earlier from the date of registration.
• Videos are meant for web viewing only and cannot be downloaded. Videos are available in Full Screen viewing
• Course/Subject purchased once cannot be cancelled