Sections 180A to 200A of the Income-tax Act, 1961
Reference index covering firm assessment and partner liability, tax deduction at source on salary, interest, dividends, winnings, contractors, rent, property transactions, professional fees, investment income and payments to non-residents, along with lower or nil deduction, TDS credit and processing of TDS statements.
Current legal position from 1 April 2026:
The Income-tax Act, 2025 is now the current statute. For TDS, the governing law depends on when the earlier of credit or payment occurs. If that event occurred on or before 31 March 2026, the Income-tax Act, 1961 applies; if it occurs on or after 1 April 2026, the Income-tax Act, 2025 applies. The current Act consolidates many TDS provisions in Section 393. The official transition FAQs also confirm that the TDS rates and monetary thresholds were retained, while old section numbers such as Section 194C should not be used for post-1 April 2026 transactions.
Firms, Succession & Partnership Liabilities - Sections 180A to 190
- What is Consideration for know-how? What is Assessment as a firm? Section 180A and 184 of Income Tax Act 1961
- What is the procedure of Assessment when section 184 not complied with? What is change in constitution of a firm? What is succession of one firm by another firm? Section 185, 187 and 188 of Income Tax Act 1961
- What is Joint and several liability of partners for tax payable by firm? Firm dissolved or business discontinued? Section 188A and 189 of Income Tax Act 1961
- What are the Provisions applicable to past assessments of firms? What is tax Deduction at source and advance payment? Section 189A and 190 of Income Tax Act 1961
TDS on Salary, Interest, Dividends & Winnings - Sections 191 to 194BB
- What is Direct payment? What is Salary? Section 191 and 192 of Income Tax Act 1961
- What is Payment of accumulated balance due to an employee? What is Interest on securities? Section 192A and 193 of Income Tax Act 1961
- What are Dividends? Section 194 of Income Tax Act 1961
- What is Rent? Section 194 I of Income Tax Act 1961
- What is Interest other than Interest on securities? Section 194A of Income Tax Act 1961
- What is Winnings from lottery or crossword puzzle? What is Winnings from horse race? Section 194B and 194BB of Income Tax Act 1961
TDS on Contracts, Commission, Rent & Property - Sections 194C to 194IC
- What is Payments to contractors? Section 194C of Income Tax Act 1961
- What is Insurance commission? What is Payment in respect of life insurance policy? Section 194D and 194 DA of Income Tax Act 1961
- What is Payments to non-resident sportsmen or sports associations? What is Payments in respect of deposits under National Savings Scheme? Section 194E and 194EE of Income Tax Act 1961
- What is Payments on account of repurchase of units by Mutual Fund or Unit Trust of India? What is Commission, etc., on the sale of lottery tickets? Section 194F and 194G of Income Tax Act 1961
- What is Commission or brokerage? What is Payment on transfer of certain immovable property other than agricultural land? Section 194H and 194IA of Income Tax Act 1961
- Section 194IA Payment on transfer of certain immovable property other than agricultural land
- Section 194IB Payment of rent by certain individuals or Hindu undivided family
- Section 194IC Payment under specified agreement
TDS on Professional Fees, Funds, Interest & Non-residents - Sections 194J to 196D
- What is Fees for professional or technical services? Section 194J of Income Tax Act 1961
- What is Income in respect of units? Section 194 K of Income Tax Act 1961
- What is Payment of compensation on acquisition of capital asset? What is Payment of compensation on acquisition of certain immovable property? Section 194 L and 194 LA of Income Tax Act 1961
- What is Income by way of interest from infrastructure debt fund? What is the treatment of Certain income from units of a business trust? Section 194LB and 194 LBA of Income Tax Act 1961
- Section 194 LBC Income in respect of investment in securitization trust
- What is Income in respect of units of investment fund? What is Income by way of interest from Indian company? Section 194LBB and 194 LC of Income Tax Act 1961
- What is Income by way of interest on certain bonds and Government securities? What is Other sums? Section 194LD and 195 of Income Tax Act 1961
- Section 194M Payment of certain sums by certain individuals or Hindu undivided family
- Section 194N Payment of certain amounts in cash
- Section 194O Payment of certain sums by e-commerce operator to e-commerce participant
- What is Income payable net of tax? What is Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations? Section 195A and 196 of Income Tax Act 1961
Lower / Nil Deduction, TDS Credit & Statements - Sections 197 to 200A
- What is Income in respect of units of non-residents? What is Income from units? Section 196A and 196B of Income Tax Act 1961
- What is Income from foreign currency bonds or shares of Indian company Income of Foreign Institutional Investors from securities? Section 196C and 196D of Income Tax Act 1961
- What is Certificate for deduction at lower rate? What is the meaning of No deduction to be made in certain cases? Section 197 and 197A of Income Tax Act 1961
- Section 197B Lower deduction in certain cases for a limited period
- Is Tax deducted is income received? Credit for tax deducted? Section 198 and 199 of Income Tax Act 1961
- What is the Duty of person deducting tax? What is Processing of statements of tax deducted at source? Section 200 and 200A of Income Tax Act 1961