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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



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