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190 Deduction at source and advance payment
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191 Direct payment
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192 Salary
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192A Payment of accumulated balance due to an employee
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193 Interest on securities
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194 Dividends
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194A Interest other than "Interest on securities"
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194B Winnings from lottery or crossword puzzle
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194BB Winnings from horse race
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194C Payments to contractors and sub-contractors
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194D Insurance commission
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194DA Payment in respect of life insurance policy
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194E Payments to non-resident sportsmen or sports associations
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194EE Payments in respect of deposits under National Savings Scheme, etc.
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194F Payments on account of repurchase of units by Mutual Fund or Unit Trust of India
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194G Commission, etc., on the sale of lottery tickets.
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194H Commission or brokerage
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194I Rent
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194IA Payment on transfer of certain immovable property other than agricultural land
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194IB Payment of rent by certain individuals or Hindu undivided family.
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194IC Payment under specified agreement
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194J Fees for professional or technical services
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194K Income in respect of units
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194L Payment of compensation on acquisition of capital asset
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194LA Payment of compensation on acquisition of certain immovable property
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194LB Income by way of interest from infrastructure debt fund
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194LBA Certain income from units of a business trust
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194LBB Income in respect of units of investment fund.
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194LBC Income in respect of investment in securitisation trust.
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194LC Income by way of interest from Indian company
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194LD Income by way of interest on certain bonds and Government securities
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194M Payment of certain sums by certain individuals or Hindu undivided family.
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194N Payment of certain amounts in cash.
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194O Payment of certain sums by e-commerce operator to e-commerce participant.
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194P Deduction of tax in case of specified senior citizen
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194Q Deduction of tax at source on payment of certain sum for purchase of goods
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195 Other sums
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195A Income payable "net of tax"
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196 Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
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196A Income in respect of units of non-residents
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196B Income from units
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196C Income from foreign currency bonds or shares of Indian company
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196D Income of Foreign Institutional Investors from securities
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197 Certificate for deduction at lower rate
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197A No deduction to be made in certain cases
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197B Lower deduction in certain cases for a limited period
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198 Tax deducted is income received
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199 Credit for tax deducted
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200 Duty of person deducting tax
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200A Processing of statements of tax deducted at source
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201 Consequences of failure to deduct or pay
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202 Deduction only one mode of recovery
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203 Certificate for tax deducted
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203A Tax deduction and collection account number
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203AA Furnishing of statement of tax deducted
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204 Meaning of "person responsible for paying"
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205 Bar against direct demand on assessee
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206 Persons deducting tax to furnish prescribed returns
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206A Furnishing of quarterly return in respect of payment of interest to residents without deduction of tax
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206AA Requirement to furnish Permanent Account Number
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206AB Special provision for deduction of tax at source for non-filers of income-tax return.
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206B Person paying dividend to certain residents without deduction of tax to furnish prescribed return
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206C Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc
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206CA Tax collection account number
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206CB Processing of statements of tax collected at source
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206CC Requirement to furnish Permanent Account number by collectee.
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206CCA Special provision for collection of tax at source for non-filers of income-tax return.
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207 Liability for payment of advance tax
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208 Conditions of liability to pay advance tax
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209 Computation of advance tax
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209A [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
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210 Payment of advance tax by the assessee of his own accord or in pursuance of order of Assessing Officer
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211 Instalments of advance tax and due dates
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212 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
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213 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1988]
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214 Interest payable by Government
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215 Interest payable by assessee
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216 Interest payable by assessee in case of under-estimate, etc.
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217 Interest payable by assessee when no estimate made
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218 When assessee deemed to be in default
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219 Credit for advance tax
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220 When tax payable and when assessee deemed in default
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221 Penalty payable when tax in default
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222 Certificate to Tax Recovery Officer
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223 Tax Recovery Officer by whom recovery is to be effected
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224 Validity of certificate and cancellation or amendment thereof
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225 Stay of proceedings in pursuance of certificate and amendment or cancellation thereof
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226 Other modes of recovery
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227 Recovery through State Government
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228 [OMITTED BY THE DIRECT TAX LAWS (AMDT.) ACT, 1987, W.E.F. 1-4-1989]
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228A Recovery of tax in pursuance of agreements with foreign countries
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229 Recovery of penalties, fine, interest and other sums
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230 Tax clearance certificate
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230A [OMITTED BY THE FINANCE ACT, 2001, W.E.F. 1-6-2001]
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231 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
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231 Faceless collection and recovery of tax
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232 Recovery by suit or under other law not affected
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233 [OMITTED BY THE TAXATION LAWS (AMENDMENT) ACT, 1970, W.E.F. 1-4-1971]
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234 [OMITTED BY THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987, W.E.F. 1-4-1989]
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234A Interest for defaults in furnishing return of income
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234B Interest for defaults in payment of advance tax
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234C Interest for deferment of advance tax
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234D Interest on excess refund
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234E Fee for defaults in furnishing statements
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234F Fee for default in furnishing return of income.
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234G Fee for default relating to statement or certificate.
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194R Deduction of tax on benefit of perquisite in respect of business or profession.
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234H Fee for default relating to intimation of Aadhaar number
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241A. Withholding of refund in certain cases
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194S Payment on transfer of virtual digital asset
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194BA Winnings from online games
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Section 194T Payments to partners of firms.
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