TDS on capital Gain

HI DEARS

all of u must read the chapter on tds

because the following sections:

1. SEC-194A TAX SHALL BE DEDUCTED FROM PAYMENT ON ACCOUNT OF COMPULSORY ACQUISITION

WHEREAS DUE TO SUCH COMPENSATION THERE ARISE CAPITAL GAIN  IN THE HANDS OF RECIEPIENT

2.SEC-195 ANY PAYMENT OTHER THAN SALARY WHICH IS CHARGEABLE IN THE HANDS OF NON RESIDENT , TDS APPLICABLE

ANY PAYMENT INCLUDES PAYMENT IN THE FORM SALE CONSIDERATION DUE TO WHICH CAPITAL GAIN ARISE IN THE HANDS OF NON RESIDENT PAYEE

3.SEC-196C PAYMENT DUE  TO WHICH LONG TERM CAPITAL GAIN ARISE IN THE HANDS OF PAYEE ON TRANSFER OF GLOBAL DEPOSITORY RECIEVED REFERRED IN SEC-115-AC, TDS IS APPLICABLE

4.SEC-196D ANY PAYMENT TO       FOREIGN INSTITUTIONAL INVESTORS IN RESPECT OF SECURITIES REFERRED IN SEC-115AD(1)(a), TDS APPLICABLE

WHERE ANY PAYMENT INCLUDE TAHT PAYMENT DUE WHICH CAPITAL GAIN ARISE IN THE HANDS OF PAYEE

THANKS

Mr Pandit and  Mr. Srivastava are absolutely right. The Querist may intimate the nature of transaction giving rise to TDS