Rules & Sections

section 194a

Section 194A of Income Tax Act, 1961

What is Section 194A of Income Tax Act, 1961? According to section 194A of income tax act, every assessee is liable to deduct tax at source on interest other than interest on securities. Here, every assessee includes taxpayers who are...

section 80ccd

Section 80CCD

Section 80CCD of the Income Tax Act, 1961 provides for a tax deduction against a contribution made towards the National Pension Scheme and the Atal Pension Yojana. Section 80CCD provides for a tax deduction to the individual taxpayer on fulfillment...

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