CONTENTS PAGE
62 HOW TO COMPUTE TAX TO BE DEDUCTED UNDER SECTION 194Q 62.1
62.2
Income subject to tax deduction under section 194Q
545
62.1-1
When tax is not deductible
545
62.1-2
Removing any difficulty
545
Rates for tax deduction at source during the financial year 2022-23 62.2-1
Clarifications by CBDT
546 546
62.3
Income in respect of amount payable to Government or certain corporation
550
62.4
Deduction of tax at lower rates
550
62.5
Who get credit for tax deducted
550
63 DEDUCTION OF TAX AT SOURCE ON BENEFIT OR PERQUISITE IN RESPECT OF BUSINESS OR PROFESSION Who is responsible for tax deduction at source under section 194R
552
63.2
When tax has to be deducted at source
552
63.3
Tax deduction account number
552
63.4
Deposit of tax to the credit of Central Government
552
63.1
63.4-1
Where to deposit
552
63.4-2
Time within which tax has to be deposited
552
63.5
Statement/returns to the Government
552
63.6
Consequences of failure to deduct or pay tax, furnish returns, etc.
552
63.6-1
Failure to deduct and/or pay tax
552
63.6-2
Failure to comply with the provisions of section 203A regarding tax deduction account number
553
Failure to issue certificates or submit return/ statement
553
63.6-3
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