CONTENTS PAGE
8.4 8.5
8.6
8.3-1 PAN of recipient is not available 8.3-2 When recipient is a non-filer of Income-tax return Dividends payable to Government or certain corporation Deduction of tax at lower rates or at nil rate 8.5-1 Certificate for receiving dividend without tax deduction 8.5-2 Declaration under section 197A 8.5-3 No TDS if dividend is not more than Rs. 5,000 8.5-4 No TDS if dividend is paid or credited to an insurance company Who gets credit for tax deducted 8.6-1 Rules framed by Board
276 277 277 277 277 278 279 279 279 279
9 DEDUCTION OF TAX AT SOURCE FROM INTEREST OTHER THAN INTEREST ON SECURITIES 9.1 9.2 9.3
9.4 9.5 9.6
9.7
9.8
Who is to discharge the responsibility to make tax deduction at source Which interest qualifies for tax deduction at source under section 194A When tax has to be deducted at source 9.3-1 When interest is credited to “Interest payable account” or “Suspense account” 9.3-2 Private arrangement of paying interest tax-free cannot discharge obligation under section 194A How to compute tax deduction at source Tax deduction account number Deposit of tax to the credit of Central Government 9.6-1 Where to deposit 9.6-2 Time of deposit 9.6-3 Payment through challan 9.6-4 Claim for refund Issue certificate of tax deduction from interest other than interest on securities 9.7-1 Certificates are issued by downloading from TIN website 9.7-2 Time limit within which certificate shall be issued 9.7-3 Issue of duplicate certificate Return of tax deduction at source
281 281 282 282 282 283 283 283 283 283 284 284 284 284 284 285 285
9.8-1
Annual return
285
9.8-2
Quarterly return of TDS deposited
285
I-24
