BACK
Part List
Previous Part
Next Part
Indian Income Tax Rules, 1962
Part VI
Deduction of Tax at Source
Rule No.
Particulars
26
Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
26A
Furnishing of particulars of income under the head "Salaries"
26B
Statement of particulars of income under heads of income other than ?Salaries? for deduction of tax at source
27
Prescribed arrangements for declaration and payment of dividends within India
28
Application for certificates for deduction of tax at lower rates
28AA
Certificate for deduction at lower rates or no deduction of tax from income other than dividends
28AB
Certificate of no deduction of tax in case of certain entities
29
Certificate of no deduction of tax or deduction at lower rates from dividends
29A
Form of certificate to be furnished along with the return of income under sub-section (4) of section 80QQB, section 80R, 80RR and 80RRA, and sub-section (3) of sec-tion 80RRB and the prescribed authority for the purposes of sub-section (4) of section 80QQB and sub-section (3) of section 80RRB
29AA
Form of certification to be filed with the return of income for claiming deduction under section 80-O
29B
Application for certificate authorising receipt of interest and other sums without deduction of tax
29C
Declaration by person claiming receipt of certain incomes without deduction of tax
29D
Declaration under the second proviso to clause (i) of sub-section (3) of section 194C and particulars under the third proviso thereof
30
Time and mode of payment to Government account of tax deducted at source paid under sub-section (1A) of section 192
31
Certificate of tax deducted at source or tax paid under sub-section (1A) of section 192
31A
Quarterly statement of deduction of tax under sub-section (3) of section 200
31AA
Quarterly statement of collection of tax under sub-section (3) of section 206C
31AB
Annual statement of tax deduction or collected or paid
31AC
Quarterly return of non-deduction of tax at source under section 206A
31ACA
Quarterly return under section 206A
33
Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund
36
Prescribed persons for section 206
36A
Income-tax authority for purposes of section 206
37
Prescribed returns regarding tax deducted at source under section 206
37B
Returns regarding tax deducted at source on computer media under sub-section (2) of section 206
37BA
Credit for tax deducted at source for the purposes of section 199
37BB
Furnishing of information under sub-section (6) of section 195
BACK