Deposits in joint names - In the case of a deposit in joint names in the absence of any proof to the contrary, both the persons can be treated as payees for the purposes of deduction of tax under section 194A.
Persons responsible for deducting the tax in the absence of any information to the contrary, may aggregate the interest on a joint account with the interest on deposit in the individual’s account who has higher interest income.
The certificate of deduction of tax at source under section 203 will be given to the person in whose name the interest on joint account has been aggregated.
Credit for the payment of tax deducted at source under section 199 will be given to the person in whose name the certificate under section 203 has been issued.
If any objection is taken to the deduction of tax at source in the above manner or it is contended that the joint account holders constitute a separate person and no deduction of tax at source should be made, it will be up to them to point it out to the person paying the interest by leading evidence, i.e., by filing affidavits or statements in the manner laid down in the proviso to sub-section (1) of section 194A.—Circular : No. 256 [F. No. 275/17/79-IT(B)], dated 29-5-1979.

As per section 206AA introduced by Finance (No. 2) Act, 2009 effective April 01, 2010, every person who receives income on which TDS is deductible shall furnish his PAN, failing which TDS shall be deducted at the rate of 20% in case of Domestic deposits and 30.90% in case of NRO deposits
Additionally, in the absence of PAN, Form 15G/H and other exemption certificates will be invalid even if submitted & penal TDS will be applicable.
Interest payable on behalf of Government - The provisions of section 194A are equally applicable to persons responsible for paying such interest on behalf of the Government to any person resident in India.—Circular : No. 22/68-IT(B) [F. No. 12/23/68-IT(B)], dated 28-3-1968/13-5-1968 as modified by Letter F. No. 12/23/68-IT(B), dated 7-11-1968.

Discounting of usance bills and hundis - Where the supplier of goods makes over the usance bill/hundi to his bank which discounts the same and credits the net amount to the supplier’s account straightaway without waiting for realisation of the bill on due date, the property in the usance bill/hundi passes on to the bank and the eventual collection on due date is a receipt by the bank on its own behalf and not on behalf of the supplier. For such cases of immediate discounting the net payment made by the bank to the supplier is in the nature of a price paid for the bill. Such a payment cannot technically be held as including interest and therefore no tax need be deducted at source from such payments by the bank.
Where there is no immediate discounting and the bank merely acting as agent receives on the expiry of the period the payment for the bill from the buyer on behalf of the supplier and credits it to him accordingly, the bank receives interest on behalf of the supplier and the buyer will have to deduct the tax from the interest.—Circular: No. 65 [F. No. 275/79/ITJ], dated 2-9-1971.

Interest paid by consignors to commission agents - Tax will have to be deducted at source in accordance with section 194A from the interest paid by consignors to their commission agents even where such interest is paid under an arrangement whereby the commission agent retains for himself the interest due to him at the time of paying to the consignor the moneys due to him on account of the consignment.—Letter : F. No. 12/12/68-IT(A-II), dated 23-9-1968.

Payments to exempt educational institutions/charitable trusts - So far as an educational institution whose income is exempt from tax under section 10(22) is concerned, the provision of section 194A will not apply to it and no deduction of tax at source from interest is required to be made by the payers. As regards a charitable trust whose income is exempt under section 11, a statement in writing may be made by the institution concerned under section 194A, or the institution may apply for a certificate for deduction at a lower rate or for authorisation of non-deduction at source under section 197.—Letter : F. No. 12/113/68-IT (A-II), dated 28-10-1968.

Interest under Land Acquisition Act - Interest payments under Land Acquisition Act are covered by section 194A.—Circular: No. 526, dated 5-12-1988.
The responsibility for making deduction of tax at source under section 194A, should be that of the Collector (Land Acquisition) or any other authority empowered under the Land Acquisition Act, 1894, to acquire land for a public purpose as laid down by that Act. When the concerned parties, whose land has been acquired, go to the court of law, seeking higher compensation (with interest) and the court allows their claims, the concerned authority which had acquired their land, shall, while paying the compensation deduct tax at source from the amount of interest forming part of the compensation and deposit the remaining amount with the court of law, for disbursement to the successful litigants. The same authority shall also issue the TDS certificates to the concerned parties in the prescribed form—Letter : F. No. 275/109/92-IT(B), dated 21-9-1994.

Interest on time deposits with banks - Only the interest paid/credited by banks on time deposits after 1-10-1991 will be liable for deduction of tax at source at the specified rate. The interest paid/credited during the period 1-4-1991 to 30-9-1991 will be reckoned only for the purpose of seeing whether the aggregate interest paid/credited during the financial year exceeds the limit of Rs. 2,500—Circular: No. 626, dated 12-2-1992.

Interest on cumulative deposits/debentures/bonds - In respect of cumulative deposits/debentures/bonds tax is required to be deducted at source every time the interest is credited in the account books of the payer and is not to be postponed till the maturity of the deposit/debenture/bond—Circular : No. 643, dated 22-1-1993.
Commercial papers/Certificates of Deposits - The difference between the issue price and the face value of the Commercial Papers and the Certificates of Deposits is to be treated as ‘discount allowed’ and not as ‘interest paid’. Hence, the provisions of the Income-tax Act relating to deduction of tax at source are not applicable in the case of transactions in these two instruments.—Circular : No. 647, dated 22-3-1993.

Reinvestment term deposits - In the case of reinvestment term deposit, tax has to be deducted at source at the time of credit of interest to the account of the payee or at the time of payment thereof, whichever is earlier. If credit is given to the account of the payee or payment is made to him annually, the tax may be deducted annually. It is clarified that a credit to interest payable account or suspense account, etc., is also taken as credit to the account of the payee, even though this credit is not reflected separately in the payee’s account—Circular : No. 715, dated 8-8-1995.

Variable deposits - As variable deposits are in the nature of time deposits, tax is deductible at source from interest on such deposits—Circular : No. 715, dated 8-8-1995.

Retrospective renewal of time deposits - When a time deposit is renewed retrospectively, the relevant date for deciding the applicability of section 194A would be that date of renewal. Thus, if the time deposit is renewed on or after 1-7-1995, the tax deduction at source will have to be made from interest paid or credited in respect of such a time deposit—Circular : No. 715, dated 8-8-1995.

Deposits in co-operative banks - A member of a co-operative bank shall receive interest on both time deposits and deposits other than time deposits with such co-operative bank without TDS under section 194A by virtue of the exemption granted vide clause (v) of sub-section (3) of the said section. The provisions of clause (viia) of the said sub-section are applicable only in case of a non-member depositor of the co-operative bank, who shall receive interest only on deposits other than time deposits made on or after 1-7-1995 without TDS under section 194A.
A question has also been raised as to whether nominal members, associate members and sympathizer members are also covered by the exemption under section 194A(3)(v). It is hereby clarified that the exemption is available only to such members who have joined in application for the registration of the co-operative society and those who are admitted to membership after registration in accordance with the bye-laws and rules. A member eligible for exemption under section 194A(3)(v) must have subscribed to and fully paid for at least one share of the co-operative bank, must be entitled to participate and vote in the General Body Meetings and/or Special General Body Meetings of the co-operative bank and must be entitled to receive share from the profits of the co-operative bank.—Circular : No. 9/2002, dated 11-9-2002.*

Provision of the section reproduced here under with brief comments 

[Interest other than Interest on securities.

Person liable to deduct tax :All person except Individual and HUF if turnover /receipts is less than monetary limit specified in section 44AB(audit provisions) in immediately previous year.

194A.(1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any income by way of interest other than income [by way of interest on securities], shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rates in force :
[Provided that an individual or a Hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him exceed the monetary limits specified under clause (a) or clause (b) of  during the financial year immediately preceding the financial year in which such interest is credited or paid, shall be liable to deduct income-tax under this section.]
[Explanation.For the purposes of this section, where any income by way of interest as aforesaid is credited to any account, whether called Interest payable account or Suspense account or by any other name, in the books of account of the person liable to pay such income, such crediting shall be deemed to be credit of such income to the account of the payee and the provisions of this section shall apply accordingly.]
(2)[Omitted by the Finance Act, 1992, w.e.f. 1-6-1992.]

General Exemption
Rs 10000/- in case of 
  1. payer is a banking company 
  2. payer is a co-operative society engaged in carrying on the business of banking;
  3. deposit with post office under any scheme framed by the Central Government
In any other case -Rs 5000

(3) The provisions of sub-section (1) shall not apply
[(i) where the amount of such income or, as the case may be, the aggregate of the amounts of such income credited or paid or likely to be credited or paid during the financial year by the person referred to in sub-section (1) to the account of, or to, the payee, [does not exceed
(a) ten thousand rupees, where the payer is a banking company to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution, referred to in section 51 of that Act);
(b) ten thousand rupees, where the payer is a co-operative society engaged in carrying on the business of banking;
(c) ten thousand rupees, on any deposit with post office under any scheme framed by the Central Government and notified by it in this behalf; and
(d) five thousand rupees in any other case]:]
[Provided that in respect of the income credited or paid in respect of
(a) time deposits with a banking company to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of that Act); or
(b) time deposits with a co-operative society engaged in carrying on the business of banking;
(c) deposits with a public company which is formed and registered in India with the main object of carrying on the business of providing long-term finance for construction or purchase of houses in India for residential purposes [and which is eligible for deduction under clause (viii) of sub-section (1) ofsection 36] [***],
[* * *] the aforesaid amount shall be computed with reference to the income credited or paid by a branch of the banking company or the co-operative society or the public company, as the case may be;]
(ii) [***]
Following schemes/payment/payee  are exempted From TDS on Interest (194A)provision  

(iii) to such income credited or paid to
(a) any banking company to which the Banking Regulation Act, 1949 (10 of 1949), applies, or any co-operative society engaged in carrying on the business of banking (including a co-operative land mortgage bank), or
(b) any financial corporation established by or under a Central, State or Provincial Act, or
(c) the Life Insurance Corporation of India established under the Life Insurance Corporation Act, 1956 (31 of 1956), or
(d) the Unit Trust of India established under the Unit Trust of India Act, 1963 (52 of 1963), or
(e) any company or co-operative society carrying on the business of insurance, or
(f) such other 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;

[(iv) to such income credited or paid by a firm to a partner of the firm;]
TDS on interest to partner by partnership firm is also not applicable
(v) to such income credited or paid by a co-operative society[to a member thereof or] to any other co-operative society;]
[(vi) to such income credited or paid in respect of deposits under any scheme framed by the Central Government and notified by it in this behalf in the Official Gazette;(notified schemes given below)
[(vii) to such income credited or paid in respect of deposits (other than time deposits made on or after the 1st day of July, 1995) with a banking company to which the Banking Regulation Act, 1949 (10 of 1949) applies (including any bank or banking institution referred to in section 51 of that Act);
(viia) to such income credited or paid in respect of,
(a) deposits with a primary agricultural credit society or a primary credit society or a co-operative land mortgage bank or a co-operative land development bank;
(b) deposits (other than time deposits made on or after the 1st day of July, 1995) with a co-operative society, other than a co-operative society or bank referred to in sub-clause (a), engaged in carrying on the business of banking;]
[(viii) to such income credited or paid by the Central Government under any provision of this Act or the Indian Income-tax Act, 1922 (11 of 1922), or the Estate Duty Act, 1953 (34 of 1953), or the Wealth-tax Act, 1957 (27 of 1957), or the Gift-tax Act, 1958 (18 of 1958), or the Super Profits Tax Act, 1963 (14 of 1963), or the Companies (Profits) Surtax Act, 1964 (7 of 1964), or the Interest-tax Act, 1974 (45 of 1974);]
[(ix) to such income credited or paid by way of interest on the compensation amount awarded by the Motor Accidents Claims Tribunal where the amount of such income or, as the case may be, the aggregate of the amounts of such income credited or paid during the financial year does not exceed fifty thousand rupees;]
[(x) to such income which is paid or payable by an infrastructure capital company or infrastructure capital fund or a public sector company [or scheduled bank]in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company [or scheduled bank].]
[Explanation 1.For the purposes of clauses (i), (vii) and (viia), time deposits means deposits (excluding recurring deposits) repayable on the expiry of fixed periods.
TDS on Bank Deposits: TDS on fixed time deposit(FDR) is applicable but tds is not applicable on Recurring deposit and other deposits like saving bank interest from bank.
Explanation 2.[***]]
[(4) The person responsible for making the payment referred to in sub-section (1) may, at the time of making any deduction, increase or reduce the amount to be deducted under this section for the purpose of adjusting any excess or deficiency arising out of any previous deduction or failure to deduct during the financial year.]
Explanation.[Omitted by the Finance Act, 1992, w.e.f. 1-6-1992.]




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FORM,1,E-1 SALE,6,e-commerce,1,E-FILE SERVICE TAX RETURN,18,e-Intermediary,1,e-payment from friends account,2,E-PAYMENT OF SERVICE TAX,8,e-payment of taxes,5,E-SEVA BY ICAI,4,e-TDS/TCS statements,2,earn from home,1,earned leave,1,Easy Exit Scheme,1,ebay,1,EBOOK,39,EBOOK ON SERVICE TAX,23,economic survey,5,economic survey 2010,3,economic survey 2011,2,economic survey 2012,1,Edible Oils,1,EDITABLE INCOME TAX FORM,1,education cess,6,EDUCATION LOAN,3,eet,4,EFFECTIVE DATE CST RATE REDUCTION,2,effective date of allowncs,2,efiling errors,5,efiling free,2,efiling income tax return,27,efiling of excise return,6,efiling registration problem,18,Electricity act,2,ELECTRONIC FOREX TRADING,1,Electronic Verification Code (EVC),7,elegent card on holi,1,ELSS,11,EMANAGEMENT OF TAXES,1,EMI CALCULATOR,7,empanelment as branch auditor,1,EMPLOYEE PROVIDENT FUND,5,employee state insurance,1,employee state insurance act 1948,1,employee state insurance act Limit,1,employer e sewa,4,eMudhra Consumer Services,1,entries r off in 50 paisa,1,entries rounded off in rs,1,ENTRY TAX,4,entry tax punjab,2,epf,43,epf challan,22,epf claim,11,epf e passbook,8,EPF FAQ,29,epf int rate 11-12,6,epf interest exemption,11,epf interest rate,19,epf interest rate for fy 2010-11,8,epf limit,7,epf online,12,EPF ONLINE CHALLAN GENERATION,4,epf sta