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TDS on Payments to Resident and Non-Residents

By CA Arinjay Kumar Jain


  • Video Duration: 3.22 Hours
  • Along with :e-Book (181 pages)
  • Language: English
  • E-Certificate (On completion of course : issued by CAclubindia)

  • The course is available on a standalone basis. We would be unable to address any professional /other queries in respect of the content of this course
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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

Course Curriculum:

About the Training Instructor:

CA Arinjay Kumar Jain

B. Com., FCA Director

M&A Tax at KPMG Delhi (2006 to 2014) -

Worked on International tax with over 750 transaction of Inbound Investment, Outbound Investments, Due diligence, Family Structuring and Succession planning across sectors.

Editor International Tax at Taxmann Publications, New Delhi -
Handled the Journal on International Tax with Taxmann Publications, India's oldest Publishing house on tax and corporate law publications.

Faculty at the International tax Course of ICAI during the year 2009 & 2010

Trained over 1500 CA's in International tax till date at Corporates and Consulting Firms.

Created India's first e learning course on International tax for professionals in 2016 with students from over 30 countries.

Erstwhile Faculty for Interns at one of the Big Fours for CA Final aspirants.

Created a repository of
over 2000 videos for Students under a Not for profit initiative
with over 30,000 subscribers on YouTube

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

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