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Indian Income Tax Act, 1961   Chapter XVII   Collection and Recovery of tax   B - Deduction at source   Section No. Particulars 192   Salary 193   Interest on securities 194   Dividends 194A   Interest other than “Interest on securities” 194B   Winnings from lottery or crossword puzzle 194BB   Winnings from horse race 194C   Payments to contractors 194D   Insurance commission 194E   Payments to non-resident sportsmen or sports associations 194EE   Payments in respect of deposits under National Savings Scheme, etc. 194F   Payments on account of repurchase of units by Mutual Fund or Unit Trust of India 194G   Commission, etc., on the sale of lottery tickets 194H   Commission or brokerage 194I   Rent 194J   Fees for professional or technical services 194K   Income in respect of units 194L   Payment of compensation on acquisition of capital asset 194LA   Payment of compensation on acquisition of certain immovable property 195   Other sums 195A   Income payable “net of tax” 196   Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations 196A   Income in respect of units of non-residents 196B   Income from units 196C   Income from foreign currency bonds or shares of Indian company 196D   Income of Foreign Institutional Investors from securities 197   Certificate for deduction at lower rate 197A   No deduction to be made in certain cases 198   Tax deducted is income received 199   Credit for tax deducted 200   Duty of person deducting tax 200A   Processing of statements of tax deducted at source 201   Consequences of failure to deduct or pay 202   Deduction only one mode of recovery 203   Certificate for tax deducted 203A   Tax deduction and collection account number 203AA   Furnishing of statement of tax deducted 204   Meaning of “person responsible for paying” 205   Bar against direct demand on assessee 206   Persons deducting tax to furnish prescribed returns 206A   Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax 206AA   Requirement to furnish Permanent Account Number BACK