https://www.taxtmi.com/acts?id=11856 Clause 200 provides that notwithstanding section 195, no tax shall be deducted at source in specified cases: for resident payees a range of exempt categories including non-salary payments by non-audited individuals/HUFs, interest on government and listed dematerialised securities, certain debenture and time deposit interest subject to aggregate limits, small-amount payments, interest payable to specified financial institutions, partner interest, notified deposit schemes, government interest obligations, zero coupon bond maturity proceeds, carriage payments with PAN, and various small-value contractor, commission, rent, mutual fund distribution and life insurance payments; and for non-residents, payments to foreign institutional investors for sale of listed securities. en-us Fri, 17 Sep 2010 11:22:04 +0530 Fri, 17 Sep 2010 11:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11856 Clause 200 provides that notwithstanding section 195, no tax shall be deducted at source in specified cases: for resident payees a range of exempt categories including non-salary payments by non-audited individuals/HUFs, interest on government and listed dematerialised securities, certain debenture and time deposit interest subject to aggregate limits, small-amount payments, interest payable to specified financial institutions, partner interest, notified deposit schemes, government interest obligations, zero coupon bond maturity proceeds, carriage payments with PAN, and various small-value contractor, commission, rent, mutual fund distribution and life insurance payments; and for non-residents, payments to foreign institutional investors for sale of listed securities. Act-Rules Bills Fri, 17 Sep 2010 11:22:04 +0530 https://www.taxtmi.com/acts?id=11856