Types of payments.

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....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-contractors (Sec. 194-C) (ix) Insurance Commission (Sec.194-D). (x) Sums p....

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....uctions 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 Commissioners of Income-tax show that TDS Cells have been very well organised in some ch....

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....y 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 metropolitan cities viz. Bombay, Calcutta, Delhi, Madras, Ahmedabad, Bangalore, Hyderabad and Kanp....