Income-tax Act, 1961
194L. [Omitted.]. 194LA. Payment of compensation on acquisition of certain immovable property. 194LB. Income by way of interest from infrastructure debt fund. 194LBA. Certain income from units of a business trust. 194LBB. Income in respect of units of investment fund. 194LBC. Income in respect of investment in securitization trust. 194LC. Income by way of interest from Indian company. 194LD. Income by way of interest on certain bonds and Government securities. 195. Other sums. 195A. Income payable net of tax. 196. Interest or dividend or other sums payable to Government, Reserve Bank or certain Corporations. 196A. Income in respect of units of non-residents. 196B. Income from units. 196C. Income from foreign currency bonds or shares of Indian company. 196D. Income of Foreign Institutional Investors from securities. 197. Certificate for deduction at lower rate. 197A. No deduction to be made in certain cases. 198. Tax deducted is income received. 199. Credit for tax deducted. 200. Duty of person deducting tax. 200A. Processing of statements of tax deducted at source. 201. Consequences of failure to deduct or pay. 202. Deduction only one mode of recovery. 203. Certificate for tax deducted. 203A.Tax deduction and collection account number. 203AA. Furnishing of statement of tax deducted. 204. Meaning of “person responsible for paying”. 205. Bar against direct demand on assessee. 206. Persons deducting tax to furnish prescribed returns.