No deduction of tax in certain cases

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....ccounts under section 84 during the financial year immediately preceeding the financial year in which the payment is made; (b) any interest payable on any security of the Central Government or a State Government; (c) any interest on debenture payable to an individual, if - (i) the debentures are issued by a widely held company; (ii) the debentures are listed in a recognised sock exchang....

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....fund; or (vi) any institution, association or body, or class of institutions, associations or bodies, which the Central Government may, for reasons to be recorded in writing, notify in this behalf in the Official Gazette; (g) any interest payable by a firm to a partner of the firm; (h) any interest payable in respect of deposits under any scheme framed by the Central Government and notifi....

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....t, service contract, advertising, broadcasting and telecasting, supply of labour for carrying out any works, or service, contract or carriage of goods or passengers by any mode of transport, other than by railways, if - (i) the amount of any payment during the financial year does not exceed twenty thousand rupees; and (ii) the aggregate amount of the payments during the financial year does no....