Income by way of interest from infrastructure debt fund Where any income by way of interest is payable to a non-resident, not being a company, or to a foreign company, by an infrastructure debt fund referred to in clause (47) of section 10, the person responsible for making the payment shall, at the time of credit […]

Payment of compensation on acquisition of certain immovable property  Any person responsible for paying to a resident any sum, being in the nature of compensation or the enhanced compensation or the consi-deration or the enhanced consideration on account of compulsory acquisition, under any law for the time being in force, of any immovable property (other

Payment of compensation on acquisition of capital asset  [Omitted by the Finance Act, 2016, w.e.f. 1-6-2016.] Practice area’s of B K Goyal & Co LLP Income Tax Return Filing | Income Tax Appeal | Income Tax Notice | GST Registration | GST Return Filing | FSSAI Registration | Company Registration | Company Audit | Company

Income in respect of unit Any person responsible for paying to a resident any income in respect of— (a) units of a Mutual Fund specified under clause (23D) of section 10; or (b) units from the Administrator of the specified undertaking; or (c) units from the specified company, shall, at the time of credit of such

Fees for professional or technical services (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of—  (a) fees for professional services, or  (b) fees for technical services, or (ba) any remuneration or fees or commission by whatever name called, other

Payment under specified agreement Notwithstanding anything contained in section 194-IA, any person responsible for paying to a resident any sum by way of consideration, not being consideration in kind, under the agreement referred to in sub-section (5A) of section 45, shall at the time of credit of such sum to the account of the payee or at

Payment of rent by certain individuals or Hindu undivided family (1) Any person, being an individual or a Hindu undivided family (other than those referred to in the second proviso to section 194-I), responsible for paying to a resident any income by way of rent exceeding fifty thousand rupees for a month or part of a

Payment on transfer of certain immovable property other than agricultural land (1) Any person, being a transferee, responsible for paying (other than the person referred to in section 194LA) to a resident transferor any sum by way of consideration for transfer of any immovable property (other than agricultural land), shall, at the time of credit of

Rent Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any income by way of rent, shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of

Commission or brokerage Any person, not being an individual or a Hindu undivided family, who is responsible for paying, on or after the 1st day of June, 2001, to a resident, any income by way of commission (not being insurance commission referred to in section 194D) or brokerage, shall, at the time of credit of such