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Section 161 - 200 of Income-Tax Act, 1961

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HomeBrud.gifIndian LawBrud.gifActsBrud.gifIncome-Tax Act, 1961Brud.gifSection 161 - 200 of Income-Tax Act, 1961

This Section is in regard to the Income-Tax Act, 1961. Please click on a link below to access the respective section.

  • Section 161: Liability of representative assessee
  • Section 162: Right of representative assessee to recover tax paid
  • Section 163: Who may be regarded as agent
  • Section 164: Charge of tax where share of beneficiaries unknown
  • Section 164A: Charge of tax in case of oral trust
  • Section 165: Case where part of trust income is chargeable
  • Section 166: Direct assessment or recovery not barred
  • Section 167: Remedies against property in cases of representative assessees
  • Section 167A: Charge of tax in the case of a firm
  • Section 167B: Charge of tax where shares of members in association of persons or body of individuals unknown, etc.
  • Section 167C: Liability of partners of limited liability partnership in liquidation
  • Section 168: Executors
  • Section 169: Right of executor to recover tax paid
  • Section 170: Succession to business otherwise than on death
  • Section 171: Assessment after partition of a Hindu undivided family

172 - Shipping business of non-residents
173 - Recovery of tax in respect of non-resident from his assets
174 - Assessment of persons leaving India
174A - Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose
175 - Assessment of persons likely to transfer property to avoid tax
176 - Discontinued business
177 - Association dissolved or business discontinued
178 - Company in liquidation
179 - Liability of directors of private company in liquidation
180 - Royalties or copyright fees for literary or artistic work
180A - Consideration for know-how
181 - [OMITTED BY THE FINANCE ACT, 1988, W.E.F. 1-4-1989]
182 - [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
183 - [OMITTED BY THE FINANCE ACT, 1992, W.E.F. 1-4-1993]
184 - Assessment as a firm
185 - Assessment when section 184 not complied with
187 - Change in constitution of a firm
188 - Succession of one firm by another firm
188A - Joint and several liability of partners for tax payable by firm
189 - Firm dissolved or business discontinued
189A - Provisions applicable to past assessments of firms
190 - Deduction at source and advance payment
191 - Direct payment

  • Section 192: Salary
  • Section 193: Interest on securities
  • Section 194: Dividends
  • Section 194A: Interest other than "Interest on securities"
  • Section 194B: Winnings from lottery or crossword puzzle
  • Section 194BB: Winnings from horse race
  • Section 194C: Payments to contractors
  • Section 194D: Insurance commission
  • Section 194E: Payments to non-resident sportsmen or sports associations
  • Section 194EE: Payments in respect of deposits under National Savings Scheme, etc.
  • Section 194F: Payments on account of repurchase of units by Mutual Fund or Unit Trust of India

194G - Commission, etc., on the sale of lottery tickets 194H - Commission or brokerage
194I - Rent
194J - Fees for professional or technical services

  • Section 194K: Income in respect of units
  • Section 194L: Payment of compensation on acquisition of capital asset
  • Section 194LA: Payment of compensation on acquisition of certain immovable property
  • Section 194LB: Income by way of interest from infrastructure debt fund
  • Section 194LC: Income by way of interest from Indian company
  • Section 195: Other sums

195A - Income payable "net of tax"
196 - Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations
196A - Income in respect of units of non-residents
196B - Income from units
196C - Income from foreign currency bonds or shares of Indian company
196D - Income of Foreign Institutional Investors from securities

  • Section 197: Certificate for deduction at lower rate
  • Section 197A: No deduction to be made in certain cases
  • Section 198: Tax deducted is income received
  • Section 199: Credit for tax deducted
  • Section 200: Duty of person deducting tax

Sections of the Indian Income Tax Act, 1961