No deduction of tax in certain cases.

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....;     (b) any interest payable on any security,—             (i) of the Central Government or a State Government; or             (ii) issued by a company, if such security is in dematerialised form and is listed on a recognised stock exchange in India;          (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 stock exchange in....

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.... any mutual 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;        (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 notified by it in this behalf;           (i) any interest payable in respect of deposits (other than time deposits) with a banking company or a co-operative bank;    &....

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....the aggregate amount of the payments during the financial year does not exceed five thousand rupees;       (p) any payment of rent, if the aggregate amount of the payments during the financial year does not exceed one lakh eighty thousand rupees;       (q) any payment of compensation on compulsory acquisition of immovable property, if the aggregate amount of the payments during the financial year does not exceed two lakh rupees;       (r) any amount payable by way of distribution of income by a mutual fund in respect of a fund, not being an equity oriented fund, to any unitholder, if,—          (i) such unitholder....