India - Income Tax Act 2010 - Saarc

I.T. ACT, 1961 I-22SECTIONC.—Changes in constitution, succession and dissolutionPAGE187. Change in constitution of a firm 1.734188. Succession of one firm by another firm 1.735188A. Joint and several liability of partners for tax payable byfirm 1.735189. Firm dissolved or business discontinued 1.735189A. Provisions applicable to past assessments of firms 1.736CHAPTER XVIICOLLECTION AND RECOVERY OF TAXA.—General190. Deduction at source and advance payment 1.736191. Direct payment 1.737B.—Deduction at source192. Salary 1.737193. Interest on securities 1.740194. Dividends 1.743194A. Interest other than “Interest on securities” 1.744194B. Winnings from lottery or crossword puzzle 1.748194BB. Winnings from horse race 1.749194C. Payments to contractors 1.749194D. Insurance commission 1.753194E. Payments to non-resident sportsmen or sports associations1.754194EE. Payments in respect of deposits under National SavingsScheme, etc. 1.754194F. Payments on account of repurchase of units by MutualFund or Unit Trust of India 1.754194G. Commission, etc., on the sale of lottery tickets 1.755194H. Commission or brokerage 1.755194-I. Rent 1.757194J. Fees for professional or technical services 1.758194K. Income in respect of units 1.760194L. Payment of compensation on acquisition of capital asset 1.761194LA. Payment of compensation on acquisition of certainimmovable property 1.762195. Other sums 1.762195A. Income payable “net of tax” 1.764196. Interest or dividend or other sums payable to Government,Reserve Bank or certain corporations 1.764196A. Income in respect of units of non-residents 1.765