// TDS tree d = new dTree('d'); d.add(0,-1,'Tax Deducted at Source'); d.add(1,0,'Introduction','/Information/TDS/introduction.htm','_parent'); d.add(2,0,'Procedure and scheme of Tax Deduction and Collection','/Information/TDS/procedure.htm','','_parent'); d.add(3,0,'Various incomes liable to Tax Deduction at Source','','','_parent'); d.add(4,3,'Dividends (Section 194)','/Information/TDS/variousincomes/dividends/dividents.htm','','_parent'); //d.add(5,4,'Liability to deduct tax','/Information/TDS/variousincomes/dividends/div_liability.htm','','_parent'); //d.add(6,4,'When tax is to be deducted','/Information/TDS/variousincomes/dividends/div_tax.htm','','_parent'); //d.add(7,4,'Rate of Tax deduction','/Information/TDS/variousincomes/dividends/div_rates.htm','','_parent'); d.add(8,3,'Interest other than Interest on Securities (Section 194A)','','','_parent'); d.add(9,8,'Liability to deduct tax','/Information/TDS/variousincomes/interest/int_other_liability.htm','','_parent'); d.add(10,8,'When tax is to be deducted','/Information/TDS/variousincomes/interest/int_other_tax.htm','','_parent'); d.add(11,8,'Exemption from tax deduction','','','_parent'); d.add(12,11,'Aggregate amount not exceeding specified amounts','/Information/TDS/variousincomes/interest/exemption/exem_aggre.htm','','_parent'); d.add(13,11,'Interest paid to specified persons','/Information/TDS/variousincomes/interest/exemption/exem_interest.htm','','_parent'); d.add(14,11,'Furnishing of Self declaration Form','/Information/TDS/variousincomes/interest/exemption/exem_furnishing.htm','','_parent'); d.add(15,11,'Offshore Banking Units','/Information/TDS/variousincomes/interest/exemption/exem_offshore.htm','','_parent'); d.add(16,11,'Other cases.','/Information/TDS/variousincomes/interest/exemption/exem_othercases.htm','','_parent'); d.add(17,11,'Related Clarifications','/Information/TDS/variousincomes/interest/exemption/exem_related.htm','','_parent'); d.add(18,8,'Rate of Tax deduction','/Information/TDS/variousincomes/interest/int_other_rate.htm','','_parent'); d.add(19,3,'Interest on Securities (Section 193)','','','_parent'); d.add(20,19,'Liability to deduct tax','/Information/TDS/variousincomes/interestonsecurities/int_secu_liability.htm','','_parent'); d.add(21,19,'When tax is to be deducted','/Information/TDS/variousincomes/interestonsecurities/int_secu_tax.htm','','_parent'); d.add(22,19,'Rate of Tax deduction','/Information/TDS/variousincomes/interestonsecurities/int_secu_rate.htm','','_parent'); d.add(23,19,'Exemption from tax deduction','','','_parent'); d.add(24,23,'Specific exemption cases','/Information/TDS/variousincomes/interestonsecurities/exemption/secu_exem_specific.htm','','_parent'); d.add(25,23,'Furnishing of Self declaration Form','/Information/TDS/variousincomes/interestonsecurities/exemption/secu_exem_declaration.htm','','_parent'); d.add(26,23,'Section 10 exemption','/Information/TDS/variousincomes/interestonsecurities/exemption/secu_exem_section10.htm','','_parent'); d.add(27,19,'TDS on income from Deep Discount Bonds','/Information/TDS/variousincomes/interestonsecurities/int_secu_tds.htm','','_parent'); d.add(28,3,'Winnings from Lottery, Crossword, Puzzles, Card Games etc. (Section 194B)','','','_parent'); d.add(29,28,'Liability to deduct tax','/Information/TDS/variousincomes/winningsfromlottery/win_liability.htm','','_parent'); d.add(30,28,'When tax is to be deducted','/Information/TDS/variousincomes/winningsfromlottery/win_tax.htm','','_parent'); d.add(31,28,'Rate of Tax deduction','/Information/TDS/variousincomes/winningsfromlottery/win_rate.htm','','_parent'); d.add(32,28,'TDS where winnings are partially in cash and partly in kind','/Information/TDS/variousincomes/winningsfromlottery/win_partly.htm','','_parent'); d.add(33,3,'Winnings from Horse Races (Section 194BB)','','','_parent'); d.add(34,33,'Liability to deduct tax','/Information/TDS/variousincomes/winningsfromrace/win_horserace_liability.htm','','_parent'); d.add(35,33,'Rate of Tax deduction','/Information/TDS/variousincomes/winningsfromrace/win_horserace_rate.htm','','_parent'); d.add(36,3,'Payment to Contractors & Sub- Contractors (Section C)','','','_parent'); d.add(37,36,'Payment to Resident Contractor','/Information/TDS/variousincomes/payment/payment_contractor.htm','','_parent'); d.add(38,36,'Tax implications in case of an Individual or HUF','/Information/TDS/variousincomes/payment/payment_tax.htm','','_parent'); d.add(39,36,'Payment to a Sub- Contractor by a Contractor','/Information/TDS/variousincomes/payment/payment_subcontractor.htm','','_parent'); d.add(40,36,'Exemption from Tax deduction','','','_parent'); d.add(41,40,'Single payment of Rs. 20,000 or Aggregate payment of Rs. 50,000','/Information/TDS/variousincomes/payment/exemption/payment_exem_pay.htm','','_parent'); d.add(42,40,'Sub- Contractor owning not more than TWO goods carriage','/Information/TDS/variousincomes/payment/exemption/payment_exem_subcontractor.htm','','_parent'); d.add(43,36,'Other Important Clarifications','/Information/TDS/variousincomes/payment/payment_other.htm','','_parent'); d.add(44,36,'Rate of Tax deduction','/Information/TDS/variousincomes/payment/payment_rate.htm','','_parent'); d.add(45,3,'Insurance Payments (Section 194 D)','','','_parent'); d.add(46,45,'Liability to deduct tax','/Information/TDS/variousincomes/insurance/insurance_liability.htm','','_parent'); d.add(47,45,'When Tax is to be deducted','/Information/TDS/variousincomes/insurance/insurance_tax.htm','','_parent'); d.add(48,45,'Rate of Tax deduction','/Information/TDS/variousincomes/insurance/insurance_rate.htm','','_parent'); d.add(49,45,'Exemption from Tax deduction','/Information/TDS/variousincomes/insurance/insurance_exem.htm','','_parent'); d.add(50,3,'Commission & Brokerage other than on Sale of Lottery Tickets. (Section 194 H)','','','_parent'); d.add(51,50,'Liability to deduct tax','/Information/TDS/variousincomes/commissionother/commi_liability.htm','','_parent'); d.add(52,50,'When Tax is to be deducted','/Information/TDS/variousincomes/commissionother/commi_tax.htm','','_parent'); d.add(53,50,'Rate of Tax deduction','/Information/TDS/variousincomes/commissionother/commi_rate.htm','','_parent'); d.add(54,50,'Exemption from Tax deduction','/Information/TDS/variousincomes/commissionother/commi_exem.htm','','_parent'); d.add(55,3,'Commission & Brokerage on Sale of lottery tickets (Section 194 G)','','','_parent'); d.add(56,55,'Liability to deduct tax','/Information/TDS/variousincomes/commissionon/commi_on_liability.htm','','_parent'); d.add(57,55,'When Tax is to be deducted','/Information/TDS/variousincomes/commissionon/commi_on_tax.htm','','_parent'); d.add(58,55,'Rate of Tax deduction','/Information/TDS/variousincomes/commissionon/commi_on_rate.htm','','_parent'); d.add(59,3,'Rent Paid (Section 194 I)','','','_parent'); d.add(60,59,'Definition of Rent','/Information/TDS/variousincomes/rent/rent_definition.htm','','_parent'); d.add(61,59,'Liability to deduct tax','/Information/TDS/variousincomes/rent/rent_liability.htm','','_parent'); d.add(62,59,'When Tax is to be deducted','/Information/TDS/variousincomes/rent/rent_tax.htm','','_parent'); d.add(63,59,'Rate of Tax deduction','/Information/TDS/variousincomes/rent/rent_rate.htm','','_parent'); d.add(64,59,'Exemption from Tax deduction','/Information/TDS/variousincomes/rent/rent_exem.htm','','_parent'); d.add(65,59,'Departmental Clarifications','/Information/TDS/variousincomes/rent/rent_dept.htm','','_parent'); d.add(66,59,'Special Issues','','','_parent'); d.add(67,66,'Method of taking credit of TDS on Advance Rent','/Information/TDS/variousincomes/rent/specialissues/rent_spe_method.htm','','_parent'); d.add(68,66,'TDS on payments for Hotel Accommodation','/Information/TDS/variousincomes/rent/specialissues/rent_spe_tds.htm','','_parent'); d.add(69,66,'Miscellaneous Issues','/Information/TDS/variousincomes/rent/specialissues/rent_spe_misc.htm','','_parent'); d.add(70,3,'Fees for Professional and Technical Services (Section 194 J)','','','_parent'); d.add(71,70,'Liability to deduct tax','/Information/TDS/variousincomes/fees/fees_liability.htm','','_parent'); d.add(72,70,'When Tax is to be deducted','/Information/TDS/variousincomes/fees/fees_tax.htm','','_parent'); d.add(73,70,'Rate of Tax deduction','/Information/TDS/variousincomes/fees/fees_rate.htm','','_parent'); d.add(74,70,'Exemption from Tax deduction','/Information/TDS/variousincomes/fees/fees_exem.htm','','_parent'); d.add(75,70,'Special Issues','/Information/TDS/variousincomes/fees/fees_special.htm','','_parent'); d.add(76,3,'Salaries Paid (Section 192)','','','_parent'); d.add(77,76,'Tax Deduction on Average of Income tax','/Information/TDS/variousincomes/salaries/sal_incometax.htm','','_parent'); d.add(78,76,'When Tax is to be deducted','/Information/TDS/variousincomes/salaries/sal_tax.htm','','_parent'); d.add(79,0,'Tax Collection at Source (Section 206 C)','','','_parent'); d.add(81,79,'Liability to collect tax','/Information/TDS/taxcollection/tax_liability.htm','','_parent'); d.add(82,79,'TCS in case of Parking Lots, Toll Plaza & Mining/ Quarrying','/Information/TDS/taxcollection/tax_tcs.htm','','_parent'); d.add(83,79,'Issue of Certificate for Tax Collection','/Information/TDS/taxcollection/tax_issue.htm','','_parent'); d.add(84,79,'Other Procedural Compliances','','','_parent'); d.add(85,84,'Time & Mode of payment of TCS','/Information/TDS/taxcollection/other/tax_other_time.htm','','_parent'); d.add(86,84,'Credit for Tax Collected at Source','/Information/TDS/taxcollection/other/tax_other_credit.htm','','_parent'); d.add(87,84,'Penalty in case of Non compliance of Section 206C','/Information/TDS/taxcollection/other/tax_other_penalty.htm','','_parent'); d.add(88,84,'Payment of Interest in case of Non compliance of Section 206C','/Information/TDS/taxcollection/other/tax_other_payment.htm','','_parent'); d.add(89,84,'Collection of tax at a lower rate','/Information/TDS/taxcollection/other/tax_other_collection.htm','','_parent'); d.add(90,84,'Certificate for tax collected at lower rates','/Information/TDS/taxcollection/other/tax_other_certificate.htm','','_parent'); d.add(91,79,'Consequences of Failure to Collect & pay tax','/Information/TDS/taxcollection/tax_conseq.htm','','_parent'); d.add(92,0,'Electronic Filing of TDS & TCS returns','','','_parent'); d.add(93,92,'Quarterly statements of Tax collected & deposited','/Information/TDS/electronicfilling/electronic_quarter.htm','','_parent'); d.add(94,92,'E-filing of Quarterly statements for certain Deductors','/Information/TDS/electronicfilling/electronic_efilling1.htm','','_parent'); d.add(95,92,'E-filing of Quarterly statements for certain Collectors','/Information/TDS/electronicfilling/electronic_efilling2.htm','','_parent'); d.add(96,92,'Procedure for filing of Quarterly Returns','/Information/TDS/electronicfilling/electronic_proc_return.htm','','_parent'); d.add(97,92,'Procedure for filing of Quarterly Statements','/Information/TDS/electronicfilling/electronic_proc_statement.htm','','_parent'); d.add(98,0,'Consequences of Failure to Deduct & pay tax','','','_parent'); d.add(99,98,'Nature of Penal Consequences','/Information/TDS/cosequences/conseq_nature.htm','','_parent'); d.add(100,98,'Summary of Penal Consequences','/Information/TDS/cosequences/conseq_summery.htm','','_parent'); d.add(101,0,'Issue of Certificate for Tax deduction','','','_parent'); d.add(102,101,'Liability in case of Non issuance','/Information/TDS/issueofcertificate/issue_liability.htm','','_parent'); d.add(103,101,'Certificates to be issued for TDS various sections','/Information/TDS/issueofcertificate/issue_certificate.htm','','_parent'); d.add(104,101,'Time limit for issuance of TDS certificates','/Information/TDS/issueofcertificate/issue_time.htm','','_parent'); d.add(105,101,'Issue of Duplicate TDS certificates','/Information/TDS/issueofcertificate/issue_duplicate.htm','','_parent'); d.add(106,0,'TDS Forms','','','_parent'); d.add(107,106,'Forms','/Information/TDS/tdsforms/other_forms.htm','','_parent'); d.add(108,106,'TDS Chart for F.Y. 2009-10','/Information/TDS/tdsforms/tds_chart.htm','','_parent'); document.write(d);