Professional Documents
Culture Documents
2
tax
TDS - Major Heads
7
[Form 16A]
Corporate Bonds issued in demat form and
❉ Payment to Hotel
❉ If taken on regular basis – Attracts
(Holiday Home)
❉ If rent paid by the employee – Does not
attract
❉ Rate Contract – Does not attract
❉ If rent paid separate for building and
separate for furniture, Tax to be
deducted on the composite payment
AD - Tax March 4, 2009
Section 194I ……..
22
Legal Consultants
✵ Chartered Accountants, Cost
Accountants
✵ Engineers, Chartered Engineers,
Architects
✵ Surveyors, Approved Valuers
Sports Persons
Umpires and Referees
Coaches and Trainers
Team Physicians and Physiotherapists
Event Managers
Commentators
Anchors and
Sports Columnists
Sections Covered:
192 194A 194G 194J
193 194C 194H 194K
194 194D 194I 195
❀ Recipient to make an application with AO in
Form 13 for no deduction or deduction at lower
rate
❀ Based on the Certificate by the AO TDS may be
deducted at a lower rate or no TDS deducted
AD - Tax March
30
4, 2009
Declaration by Recipient –
Sec 197A
31
Section covered:
Any person not being a company or Firm - 193,
194A or 194K
Recipient to furnish declaration in Form 15G / 15H
Conditions: