Note - I forgot to mention in the class that Only those Individuals and HUF are required to deduct TDS who are liable for audit u/s 44AB.
Hello friends in this video I am going to explain all the sections of Tax Deduction At Source that means I am going to explain all the sections of TDS from start to finish and I also mentioned the trick to remember section name in this video. This video is related to accounting, finance and taxation so and education of income tax is provided in this video. So if you are searching for tds provisions or direct tax provisions for your studies or accounting or finance work then this video is going to be most important for you.
Following topics related to tds are covered in this video :
192 - TDS on salary
192A - TDS on PF Payment
193 - TDS on interest on securities
194A - TDS on interest other then on securities
194B - TDS on winnings from lottery, puzzle and card game etc.
194BB - TDS on winnings from horse race
194C - TDS on payment to contractor
194D - TDS on insurance commission
194DA - TDS on insurance payments
194E - TDS on payment to non resident sportsperson or sport association
194EE - TDS on payments from national savings scheme
194G - TDS on commission on sale of lottery tickets
194H - TDS on commission and brokerage
194I - TDS on Rent
194IA - TDS on transfer of immovable property other then agriculture land
194IB - TDS on payment of rent by individual and HUF
194IC - TDS on payment for joint development
194J - TDS on payment for professional services
194LA - TDS on compensation for compulsory acquisition
194LB - TDS on interest on infrastructure debt funds
194LBA - Income from units of business trusts
194LBC - Income from securitization trust
194LC - Tds on interest from Indian companies
194LD - TDS on Interest on certain bonds and government securities
194M - Payment for contract commission brokerage by individuals /HUF
194N - TDS on cash withdrawal
195 - TDS on interest and other incomes to non residednts
196B - TDS on LTCG on units mentioned in section 115AB
196C - TDS on interest / ltcg on bonds and GDR
196D - TDS on income from securities referred in 115AD
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