Indian Law

Section 197A of the Income Tax Act 1961 allows certain payments to non-residents without tax deduction at source under specified conditions.

Section 198 of the Income Tax Act 1961 deals with the procedure for recovery of income tax from persons responsible for paying income.

Section 199 of the Income Tax Act 1961 governs the deduction of tax at source on payments to contractors and sub-contractors in India.

Section 200 of the Income Tax Act 1961 outlines the procedure for tax deduction at source and related responsibilities in India.

Section 200A of the Income Tax Act 1961 governs the procedure for filing TDS returns in India.

Section 201 of the Income Tax Act 1961 deals with the liability of persons responsible for deducting tax at source in India.

Section 202 of the Income Tax Act 1961 governs the procedure for initiating inquiry before assessment in India.

Section 203 of the Income Tax Act 1961 mandates tax deduction at source certificate issuance in India.

Section 203A of the Income Tax Act 1961 mandates tax deduction at source on payments made to contractors and professionals in India.

Section 203AA of Income Tax Act 1961 mandates quoting PAN for tax deduction or collection in India.

Section 204 of the Income Tax Act 1961 mandates tax deduction at source (TDS) and timely deposit to the government in India.

Section 205 of the Income Tax Act 1961 governs the procedure for refund of excess tax paid in India.

Section 206 of the Income Tax Act 1961 mandates tax deduction at source on specified payments in India.

Section 206A of the Income Tax Act 1961 mandates tax deduction at source on certain specified payments in India.

Section 206AA of the Income Tax Act 1961 mandates PAN for tax deduction at source in India, ensuring proper tax compliance.

Section 206AB of the Income Tax Act 1961 mandates higher TDS rates on specified defaulters in India.

Section 206AC of the Income Tax Act 1961 mandates higher TDS rates for non-filers of income tax returns in India.

Section 206AD of the Income Tax Act 1961 mandates higher TDS rates on non-filers of income tax returns in India.

Section 206AE of the Income Tax Act 1961 mandates higher TDS rates on specified persons who do not furnish PAN in India.

Section 206B of the Income Tax Act 1961 mandates tax deduction at source on purchase of immovable property in India.

Section 206C of the Income Tax Act 1961 mandates tax collection at source on specified payments in India.

Section 206CA of the Income Tax Act 1961 mandates PAN quoting for certain transactions to avoid higher TDS rates in India.

Section 206CB of the Income Tax Act 1961 mandates higher TDS rates for non-filers of income tax returns in India.

Section 206CC of the Income Tax Act 1961 mandates PAN quoting for tax deduction at source in India.

Section 206CCA of the Income Tax Act 1961 mandates higher TDS rates for non-filers of income tax returns in India.

Section 206D of the Income Tax Act 1961 mandates tax deduction at source on payments for sale of lottery tickets in India.

Section 206E of the Income Tax Act 1961 mandates tax deduction at source on payments for lottery winnings in India.

Section 206F of the Income Tax Act 1961 mandates tax deduction at source on payments to non-filers of income tax returns in India.

Section 207 of the Income Tax Act 1961 mandates notice for tax demand, ensuring taxpayers are informed before recovery actions in India.

Section 208 of the Income Tax Act 1961 mandates tax deduction at source by specified entities in India.

Section 209 of the Income Tax Act 1961 governs the appointment and powers of income tax authorities in India.

Section 210 of the Income Tax Act 1961 governs the recovery of income tax dues in India.

Section 211 of the Income Tax Act 1961 deals with the assessment of income when the assessee fails to comply with notices, allowing income to be estimated by tax authorities.

Section 212 of the Income Tax Act 1961 governs the recovery of tax dues from a person responsible for paying income to another in India.

Section 213 of the Income Tax Act 1961 deals with the procedure for recovery of income tax arrears in India.

Section 214 of the Income Tax Act 1961 governs the procedure for recovery of income tax arrears in India.

Section 215 of the Income Tax Act 1961 deals with the refund of excess tax paid in India.

Section 216 of the Income Tax Act 1961 deals with the procedure for recovery of income tax in India.

Section 217 of the Income Tax Act 1961 mandates the appointment of an auditor for companies to ensure proper financial auditing.

Section 218 of the Income Tax Act 1961 deals with the recovery of income tax through attachment and sale of movable or immovable property in India.

Section 219 of the Income Tax Act 1961 deals with the refund of excess tax paid in India.

Section 220 of the Income Tax Act 1961 deals with the recovery of income tax dues in India.

Section 221 of the Income Tax Act, 1961, deals with the procedure for recovery of tax in India.

Section 222 of the Income Tax Act 1961 allows the tax officer to recover tax dues by attaching your movable or immovable property in India.

Section 223 of the Income Tax Act 1961 governs the procedure for assessment of income tax by the assessing officer in India.

Section 224 of the Income Tax Act 1961 deals with penalties for failure to comply with tax notices in India.

Section 225 of the Income Tax Act 1961 governs the procedure for search and seizure by income tax authorities in India.

Section 226 of the Income Tax Act 1961 governs the procedure for appeals to the High Court in India.

Section 227 of the Income Tax Act 1961 governs the powers of income tax authorities to summon persons for inquiry in India.

Section 228 of the Income Tax Act 1961 governs the procedure for search and seizure by income tax authorities in India.

Section 229 of the Income Tax Act 1961 mandates penalties for failure to furnish returns or comply with notices in India.

Section 230 of the Income Tax Act 1961 deals with penalties for failure to furnish return of income in India.

Section 231 of the Income Tax Act 1961 deals with penalties for failure to furnish returns or comply with notices in India.

Section 232 of the Income Tax Act 1961 allows the Central Government to grant immunity from prosecution for certain income tax offenses in India.

Section 233 of the Income Tax Act 1961 allows the Income Tax Department to settle disputes by compromise or agreement in India.

Section 234 of the Income Tax Act 1961 deals with interest for defaults in furnishing returns or payments in India.

Section 234A of the Income Tax Act 1961 imposes interest for late filing of income tax returns in India.

Section 234B of the Income Tax Act 1961 mandates interest on default in advance tax payment in India.

Section 234C of the Income Tax Act 1961 deals with interest for deferment of advance tax payments in India.

Income Tax Act Section 92B defines 'Associated Enterprise' for transfer pricing provisions under the Act.