SUBJECT INDEX
Chapter Topic Page No.
FTR Finance Act 2023 Amendments F.1 F.24
1 Tax Deducted at Source (TDS) – Ready Reckoner 1.1 1.38
2 Salaries [Sec.192],[Sec.192A] 2.1 2.82
3 Interest on Securities [Sec.193] 3.1 3.4
4 Dividends [Sec.194] 4.1 – 4.4
5 Interest other than Interest on Securities [Sec.194A] 5.1-5.10
6 Winnings from Lottery, Crossword Puzzles, Horse Races etc. 6.1-6.4
[Sec.194B and 194BB]
7 Payments to Contractors [Sec.194C] 7.1-7.12
8 Insurance Commission [Sec.194D], [Sec.194DA] 8.1 8.4
9 NSS Payments, Repurchase of units by Mutual Funds & UTI, 9.1 9.2
Lottery Commission [Sec.194EE, 194F, 194G]
10 Commission or Brokerage [Sec.194H] 10.1-10.4
11 Rent [Sec.194-I] and Transfer of Certain Immovable 11.1-11.12
Property Other than Agricultural Land [Sec.194-IA]
12 Fees for Professional or Technical Services [Sec.194]] 12.1-12.6
13 Income from Units, Payment of Certain Sums & 13.113.22
Payment by E-Commerce Operator [Sec.194K-194S]
14 TDS on Compensation on Acquisition of Certain Immovable 14.1-14.2
Properties [Sec.194LA]
15 TDS in respect of Payments to Non-Residents 15.115.20
16 Tax Deduction Account Number (TAN), TDS Certificates and 16.116.16
Penal Provisions
17 Tax Collected at Source (TCS) [Sec.206C] 17.1 17.18
18 E-TDS & TCS Returns & Online Tax A/c Systems 18.118.206
19 Forms 19.1-19.126
Annex.1 FAQ’S on Form 24G A.1.1-A.1.12
Annex.2 Statement of Financial Transactions or Reportable A/c A.2.1-A.2.22
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