Types of payments.

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....yments:- (i) Payments for securing retirement annuities (Sec.80E(9)). (ii) Salaries (Section 192). (iii) Interest on securities. (Sec. 193) (iv) Dividends (Sec. 194). (v) Interest other than interest on securities (Sec. 194-A) (vi) Winnings from lottery or cross-word puzzle (Sec. 194-B). (vii) Winnings from horse race (Sec. 194-BB). (viii) Payments to contractors and sub-co....

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.... to check annual salary returns, effect recovery of short payments and /or short deductions of TDS and process cases relating to TDS defaults for prosecution. The Commissioners were also required to utilise, on administrative basis, the services of these officers, wherever feasible, to check returns and statements relating to TDS from payments other than salaries. 5 Reports received from the Co....

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....s having jurisdiction over the persons responsible for making the payment for necessary penal action. 6. It is hoped that in all the charges mentioned in para.2 above, separate ITOs sanctioned for TDS work are actually in position and are doing work exclusively relating to TDS. In other charges, it is hoped, TDS work has been assigned to one or more ITOs at different places. 7. In 8 metropol....