CONTENTS PAGE
71.8-2 71.8-3
Failure to comply with the provisions of section 203A regarding tax-deduction account number
608
Failure to issue certificate or submit return
608
72 HOW TO COMPUTE AMOUNT OF TAX DEDUCTION UNDER SECTION 196C 72.1
Amount covered by section 196C 72.1-1
Bonds/shares referred to in section 115AC
609 609
72.2
Rate for tax deduction
609
72.3
When tax is deductible at lower rate
610
Tax credit
610
72.4
72.4-1
Rules framed by Board
610
73 DEDUCTION OF TAX AT SOURCE FROM INCOME OF FOREIGN INSTITUTIONAL INVESTORS FROM SECURITIES 73.1
Who is responsible to deduct tax
612
73.2
When tax is to be deducted
612
73.3
How to compute amount of tax deducted
612
73.4
Tax deduction account number
612
Deposit of tax to the credit of Central Government
612
73.5
73.6
73.5-1
Where to deposit
612
73.5-2
Time of deposit
612
73.5-3
Payment through challan
613
73.5-4
Claim for refund
613
Issue of certificate for tax deduction
613
73.6-1 73.6-2
Certificates are issued by downloading from TIN website
613
Time limit
613
73.7
Quarterly returns to the Government
614
73.8
Consequences of failure to deduct or pay tax or furnish return
614
73.8-1
Failure to deduct and/or pay tax
614
73.8-2
Failure to comply with the provisions of section 203A regarding tax-deduction account number
614
Failure to issue certificate or submit return
614
73.8-3
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