India - Income Tax Act 2010 - Saarc

1.1093 SUBJECT INDEX- direct payment Section 191- dividends Section 194- duty of person deducting tax Section 200- foreign currency bonds or global depository receipts of Indian company Section 196C- Foreign Institutional Investors Section 196D- general Section 190- horse race, winnings from Section 194BB- income payable net of tax Section 195A- insurance commission Section 194D- interest on securities Section 193- interest, other than interest on securities Section 194A- lottery agents commission Section 194G- lottery/crossword puzzle, winnings from Section 194B- mutual funds, income in respect of units of Section 194K- mutual funds, income in respect of units of in case non-resident Section 196A- national saving scheme Section 194EE- non-deduction in certain cases Section 197A- non-resident sportsmen/sports associations Section 194E- non-residents Section 195- off-shore funds Section 196B- payment of interest to resident without deduction of tax at source, furnishing of quarterly returnin respect of Section 206A- payments to Govt., RBI, etc. Section 196- permanent account number, requirement of furnishing of Section 206AA- person deducting tax to furnish prescribed returns Section 206- person responsible for paying, meaning of Section 204- professional fees Section 194J- rent Section 194-I- repurchase of units by mutual funds Section 194F- repurchase of units by UTI Section 194F- salaries Section 192- statement of tax deducted, furnishing of Section 203AA- statement of tax deducted, processing of Section 200A- tax deducted is income received Section 198- tax deduction/collection account number Section 203A- technical service fees Section 194J- transporters Section 194C- UTI, income in respect of units of in case of non-residents Section 196A- UTI, income in respect of units of UTI Section 194KDeductions- aggregate deduction not to exceed gross total income Section 80A(2)- annuity plan of LIC Section 80CCA- contribution to pension scheme of Central Govt. Section 80CCD- blind persons Section 80U- co-operative societies Section 80P- donations- Africa (Public Contributions - India) Fund Section 80G(2)(a)(iiiab)- Andhra Pradesh Chief Minister’s Cyclone Relief Fund Section 80G(2)(a)(iiihd)- Army Central Welfare Fund or Indian Naval Benevolent Fund or Air Force Central WelfareFunds Section 80G(2)(a)(iiihc)- Chief Minister’s Relief Fund/Lieutenant Governor’s Relief Fund Section 80G(2)(a)(iiihf)