Complied AIComplied AIBack to law libraryReading nowIncome-tax Rules, 19620 chapters · 444 rules
Divisions22
    • ¶Part 6 overview
    • 26Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
    • 26AFurnishing of particulars of income under the head "Salaries"
    • 26BStatement of particulars of income under heads of income other than "Salaries" for deduction of tax at source
    • 26CFurnishing of evidence of claims by employee for deduction of tax under section 192
    • 27Prescribed arrangements for declaration and payment of dividends within India
    • 28Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax
    • 28AStatement by shareholder claiming receipt of dividend without deduction of tax
    • 28AACertificate for deduction at lower rates or no deduction of tax from income other than dividends
    • 28ABCertificate of no deduction of tax in case of certain entities
    • 29Certificate of no deduction of tax or deduction at lower rates from dividends
    • 29AForm of certificate to be furnished along with the return of income under sub-section (4) of section 80QQB, sections 80R, 80RR and 80RRA, and sub-section (3) of section 80RRB and the prescribed authority for the purposes of sub-section (4) of section 80QQB and sub-section (3) of section 80RRB
    • 29AAForm of certificate to be filed with the return of income for claiming deduction under section 80-O
    • 29BApplication for certificate authorising receipt of interest and other sums without deduction of tax
    • 29CDeclaration by person claiming receipt of certain incomes without deduction of tax
    • 29DForm of declaration under second proviso/third proviso to clause (i) of sub-section (3) of section 194C
    • 30Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192
    • 30ACredit for tax deducted at source to a person other than the shareholder in certain circumstances
    • 31Certificate of tax deducted at source to be furnished under section 203
    • 31AStatement of deduction of tax under sub-section (3) of section 200
    • 31AAStatement of collection of tax under proviso to sub-section (3) of section 206C
    • 31ABAnnual statement of tax deducted or collected or paid
    • 31ACMaintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A
    • 31ACAQuarterly return under section 206A
    • 31ACBForm for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201
    • 32Monthly statement or certificate of deduction of tax from "Salaries"
    • 33Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund
    • 34Return in lieu of monthly return under rule 32
    • 35Annual return of salaries paid and tax deducted therefrom
    • 36Prescribed persons for section 206
    • 36APrescribed authority for purposes of section 206
    • 37Prescribed returns regarding tax deducted at source under section 206
    • 37AReturns regarding tax deducted at source in the case of non-residents
    • 37AAReturn of interest paid to residents without deduction of tax
    • 37BReturns regarding tax deducted at source on computer media under sub-section (2) of section 206
    • 37BACredit for tax deducted at source for the purposes of section 199
    • 37BBFurnishing of information for payment to a non-resident, not being a company, or to a foreign company
    • 37BCRelaxation from deduction of tax at higher rate under section 206AA
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  1. Part 6

Part 6

Deduction of Tax At Source

37 rules (26–37BC)

  • 26Rate of exchange for the purpose of deduction of tax at source on income payable in foreign currency
  • 26AFurnishing of particulars of income under the head "Salaries"
  • 26BStatement of particulars of income under heads of income other than "Salaries" for deduction of tax at source
  • 26CFurnishing of evidence of claims by employee for deduction of tax under section 192
  • 27Prescribed arrangements for declaration and payment of dividends within India
  • 28Application for grant of certificates for deduction of income-tax at any lower rates or no deduction of income-tax
  • 28AStatement by shareholder claiming receipt of dividend without deduction of tax
  • 28AACertificate for deduction at lower rates or no deduction of tax from income other than dividends
  • 28ABCertificate of no deduction of tax in case of certain entities
  • 29Certificate of no deduction of tax or deduction at lower rates from dividends
  • 29AForm of certificate to be furnished along with the return of income under sub-section (4) of section 80QQB, sections 80R, 80RR and 80RRA, and sub-section (3) of section 80RRB and the prescribed authority for the purposes of sub-section (4) of section 80QQB and sub-section (3) of section 80RRB
  • 29AAForm of certificate to be filed with the return of income for claiming deduction under section 80-O
  • 29BApplication for certificate authorising receipt of interest and other sums without deduction of tax
  • 29CDeclaration by person claiming receipt of certain incomes without deduction of tax
  • 29DForm of declaration under second proviso/third proviso to clause (i) of sub-section (3) of section 194C
  • 30Time and mode of payment to Government account of tax deducted at source or tax paid under sub-section (1A) of section 192
  • 30ACredit for tax deducted at source to a person other than the shareholder in certain circumstances
  • 31Certificate of tax deducted at source to be furnished under section 203
  • 31AStatement of deduction of tax under sub-section (3) of section 200
  • 31AAStatement of collection of tax under proviso to sub-section (3) of section 206C
  • 31ABAnnual statement of tax deducted or collected or paid
  • 31ACMaintenance of particulars of time deposits by a banking company for furnishing quarterly return under section 206A
  • 31ACAQuarterly return under section 206A
  • 31ACBForm for furnishing certificate of accountant under the first proviso to sub-section (1) of section 201
  • 32Monthly statement or certificate of deduction of tax from "Salaries"
  • 33Statement of deduction of tax from contributions paid by the trustees of an approved superannuation fund
  • 34Return in lieu of monthly return under rule 32
  • 35Annual return of salaries paid and tax deducted therefrom
  • 36Prescribed persons for section 206
  • 36APrescribed authority for purposes of section 206
  • 37Prescribed returns regarding tax deducted at source under section 206
  • 37AReturns regarding tax deducted at source in the case of non-residents
  • 37AAReturn of interest paid to residents without deduction of tax
  • 37BReturns regarding tax deducted at source on computer media under sub-section (2) of section 206
  • 37BACredit for tax deducted at source for the purposes of section 199
  • 37BBFurnishing of information for payment to a non-resident, not being a company, or to a foreign company
  • 37BCRelaxation from deduction of tax at higher rate under section 206AA
Part 5Registration of FirmsPart 6ACollection of Tax At Source