Indian Law

Section 174 of the Income Tax Act 1961 deals with penalties for failure to furnish return of income in India.

Section 175 of the Income Tax Act 1961 deals with penalties for failure to comply with notices or directions under the Act.

Section 176 of the Income Tax Act 1961 deals with penalties for failure to comply with notices under the Act in India.

Section 177 of the Income Tax Act 1961 governs the procedure for assessing income when a person fails to comply with notice requirements in India.

Section 178 of the Income Tax Act 1961 deals with penalties for failure to furnish information or documents to income tax authorities in India.

Section 179 of the Income Tax Act 1961 deals with the recovery of tax in India through attachment and sale of movable or immovable property.

Section 180 of the Income Tax Act 1961 deals with penalties for failure to comply with certain notices or directions under Indian tax law.

Section 181 of the Income Tax Act 1961 empowers the Income Tax Department to enter premises for search and seizure under specific conditions.

Section 182 of the Income Tax Act 1961 deals with penalties for failure to furnish returns or comply with notices under Indian tax law.

Section 183 of the Income Tax Act 1961 deals with penalties for failure to furnish information or documents in India.

Section 184 of the Income Tax Act 1961 deals with penalties for failure to furnish return of income in India.

Section 185 of the Income Tax Act 1961 restricts loans and advances by companies to their directors and specified persons in India.

Section 186 of the Income Tax Act 1961 regulates loans and advances by companies and firms in India.

Section 187 of the Income Tax Act 1961 governs the service of notices and documents for income tax proceedings in India.

Section 188 of the Income Tax Act 1961 governs transactions between related parties to prevent tax evasion in India.

Section 188A of the Income Tax Act 1961 governs the advance tax payment on winnings from lotteries, crossword puzzles, horse races, and other games in India.

Section 189 of the Income Tax Act 1961 governs the procedure for service of notice or other documents in income tax matters in India.

Section 190 of the Income Tax Act 1961 governs the procedure for appeals against income tax orders in India.

Section 191 of the Income Tax Act 1961 governs the procedure for filing claims for relief or refund of income tax in India.

Section 192 of the Income Tax Act 1961 mandates tax deduction at source on salary income in India.

Section 192A of the Income Tax Act 1961 allows TDS on premature withdrawal from recognized provident funds in India.

Section 193 of the Income Tax Act 1961 governs tax deduction at source on winnings from lotteries, crossword puzzles, races, and similar events in India.

Section 194 of the Income Tax Act 1961 governs tax deduction at source on payments other than salaries in India.

Section 194A of Income Tax Act 1961 governs tax deduction at source on interest payments in India.

Section 194B of the Income Tax Act 1961 mandates TDS on winnings from lottery and crossword puzzles in India.

Section 194BB of the Income Tax Act 1961 mandates TDS on winnings from horse races in India.

Section 194C of the Income Tax Act 1961 governs tax deduction at source on payments to contractors in India.

Section 194D of the Income Tax Act 1961 mandates TDS on payments of insurance commission in India.

Section 194DA of the Income Tax Act 1961 mandates TDS on payments from life insurance policy maturity in India.

Section 194E of the Income Tax Act 1961 mandates TDS on payments to non-resident sportsmen and sports associations in India.

Section 194EE of the Income Tax Act 1961 mandates tax deduction at source on payments for deposits under NSS in India.

Section 194F of the Income Tax Act 1961 governs tax deduction at source on payments from units of equity-oriented mutual funds in India.

Section 194G of the Income Tax Act 1961 mandates tax deduction at source on commission or brokerage payments in India.

Section 194H of the Income Tax Act 1961 mandates tax deduction at source on commission or brokerage payments in India.

Section 194I of the Income Tax Act 1961 mandates tax deduction at source on rent payments in India.

Section 194IA of the Income Tax Act 1961 mandates TDS on property purchase payments above ₹50 lakh in India.

Section 194IB of the Income Tax Act 1961 mandates TDS on rent payments by individuals or HUFs exceeding ₹50,000 per month in India.

Section 194IC of the Income Tax Act 1961 mandates tax deduction at source on certain payments for sub-leasing land or building in India.

Section 194J of the Income Tax Act 1961 mandates tax deduction at source on fees for professional or technical services in India.

Section 194K of the Income Tax Act 1961 mandates TDS on income from mutual funds in India.

Section 194L of the Income Tax Act 1961 mandates tax deduction at source on income from units of specified mutual funds in India.

Section 194LA of the Income Tax Act 1961 mandates TDS on compensation for compulsory acquisition of immovable property in India.

Section 194LB of the Income Tax Act 1961 governs tax deduction on interest paid to non-resident Indian companies on certain infrastructure debt funds.

Section 194LBA of the Income Tax Act 1961 mandates TDS on income from units of business trusts in India.

Section 194LBB of the Income Tax Act 1961 mandates TDS on income from units of investment funds in India.

Section 194LBC of Income Tax Act 1961 mandates TDS on income from investment in securitisation trusts in India.

Section 194M mandates TDS on payments to resident contractors and professionals exceeding ₹50 lakh in India.

Section 194N of the Income Tax Act 1961 regulates cash withdrawals and mandates TDS on large cash withdrawals in India.

Section 194O of the Income Tax Act 1961 mandates tax deduction at source on e-commerce sales in India.

Section 194P of the Income Tax Act 1961 mandates TDS on specified payments to senior citizens with PAN or Aadhaar in India.

Section 194Q of the Income Tax Act 1961 mandates TDS on purchase of goods exceeding ₹50 lakh from a resident seller in India.

Section 194R of the Income Tax Act 1961 mandates TDS on benefits or perquisites provided by a business or profession in India.

Section 194S of the Income Tax Act 1961 mandates TDS on payments for virtual digital assets in India.

Section 195 of the Income Tax Act 1961 governs tax deduction at source on payments to non-residents in India.

Section 196 of the Income Tax Act 1961 governs tax deduction at source (TDS) on payments to non-residents in India.

Section 196A of the Income Tax Act 1961 governs TDS on payments to non-resident sportsmen and sports associations in India.

Section 196B of the Income Tax Act 1961 governs tax deduction at source on income from transfer of certain capital assets in India.

Section 196C of the Income Tax Act 1961 governs tax deduction at source on foreign currency gains in India.

Section 196D of the Income Tax Act 1961 governs tax deduction at source on income of foreign institutional investors in India.

Section 197 of the Income Tax Act 1961 allows you to obtain a certificate for lower or no TDS deduction in India.