| Collection of Income Tax (Other than Corporation Tax) by Head of Account in India (1990-1991, 2000-2001 and 2004-2005 to 2006-2007) | |||||
| (In ` 000) | |||||
| Head of Account | 1990-1991 | 2000-2001 | 2004-2005 | 2005-2006 | 2006-2007 |
| Taxes on Income Other Than Corporation Tax | |||||
| 1. Total Minor Head-Other Receipts except Deduct Refunds | |||||
| 1.1 Penalties under Section 271 (1)(C) of the I.T. Act, 1961 | |||||
| 1.2 Penalties other than under Sec. 271(1) of I.T. Act, 1961 | |||||
| 1.3 Interest Recoveries | |||||
| 1.4 Other items | |||||
| 1.5 C.T.D.S. | |||||
| Deduct Refunds | |||||
| Net receipts | |||||
| 2. Total Minor Head-Surcharge | |||||
| 2.1 Advance Payment of Tax | |||||
| 2.2 Deduction of Tax at Source | |||||
| 2.3 Self Assessment Collections | |||||
| 2.4 All other Collections | |||||
| 2.5 C.T.D.S. | |||||
| Deduct Refunds | |||||
| Net Receipts | |||||
| 3. Total Minor Head-I.T. on Union Emoluments etc. except Deduct Refunds | |||||
| 3.1 Collection including Deductions | |||||
| 3.3 C.T.D.S. | |||||
| Deduct Refunds | |||||
| Net receipts | |||||
| 4. Total Minor Head-I.T. on other than U.E. etc. except Deduct Refunds | |||||
| 4.1 Income Tax on other than Union Emoluments including Pensions | |||||
| 4.2 Advance Payments of Tax | |||||
| 4.3 Collections from Self Assessment | |||||
| 4.4 Collections from Regular Assessment including Proceeds of Super Tax | |||||
| 4.5 Deductions under Section 192 from Govt. Employees other than Union Govt. employees | |||||
| 4.6 Deductions Under Sec.192 from employees other than Govt. employees | |||||
| 4.7 Deduction from Intt. on Securities under Sec.193 of Income Tax Act, 1961 | |||||
| 4.8 Deductions from Dividends under Sec. 194 of I.T., Act, 1961 | |||||
| 4.9 Deductions from Interest Payment other than `Interest on Securities` under Sec. 194A of the Income Tax Act, 1961 | |||||
| 4.10 Deductions from Prize Winning in Lotteries and Crossword Puzzles under Section 194-B of the Income Tax Act, 1961 | |||||
| 4.11 Deductions from Winning from Horse races under Sec. 194-BB of Income Tax Act, 1961 | |||||
| 4.12 Deductions from Payments to Contractors and Sub-Contractors under Sec. 194-C of the Income Tax Act, 1961 | |||||
| 4.13 Deductions from payments to non-resident sportsmen/sports association under sec. 194E of I.T. Act, 1961 | |||||
| 4.14 Deductions from Insurance Commission etc. under Sec. 194-D of the I. T. Act, 1961 | |||||
| 4.15 Collection under simplified procedure under chapter XII-C of I.T. Act, 1961 | |||||
| 4.16 Deduction of account of repurchase of units by mutual fund or UTI under sec. 194F of I.T. Act, 1961 | |||||
| 4.17 Deductions under Sec.195 of the I.T. Act, 1962 & other Deductions at Source (U/S 80E etc.) | |||||
| 4.18 Collections under Excess Profit Tax Act, 1940 | |||||
| 4.19 Collections under Business Profits Tax Act, 1947 | |||||
| 4.20 Collection at source under Sec. 206-C of the I.T. Act, 1961 from alcoholic liquor sales | |||||
| 4.21 Deduction from interest, salary, bonus commissions or remuneration to partners by firm under sec. 194 F of I.T.Act,1961 | |||||
| 4.22 Collection from Addl. I.T. under Sec. 143 (1)(A) of I.T. Act, 1961. | |||||
| 4.23 Deduction from payment in respect of deposits under NSS under sec. 194EE of I.T.Act, 1961 | |||||
| 4.24 Deduction from commission etc. on sale of lottery tickets under sec. 194C of I.T. Act, 1961 | |||||
| 4.25 Deduction from commission, brokerage etc. under sec. 194H of I.T. Act, 1961 | |||||
| 4.26 Deduction of Income tax from income from currency bonds or successor of Indian company under sec. 196C of I.T.Act, 1961 | |||||
| 4.27 Collection at source under Sec. 206-C of the I.T. Act, 1961 from forest produce Sales | |||||
| 4.28 Deduction of I.T. from rent under sec. 194-I of I.T. Act, 1961 | |||||
| 4.29 Deduction of I.T. from fees for prof. Etc. under sec.194-J of I.T. Act, 1961 | |||||
| 4.30 Deduction of I.T. in r/o units of Mutual Fund under sec. 194-K of I.T. Act, 1961 | |||||
| 4.31 Deduction from Payments of Compensation on Acquisition of certain immovable property under Sec. 194-LA of I.T. Act | |||||
| 4.32 Collection at Source under Section 206-C of I.T. Act.61 from Liquor for Human Consumption and Tendu Leaves. | |||||
| 4.33 Collection at source under Sec 206-c of I.T Act.61 from Timber obtained under forest lease | |||||
| 4.34 Collection at source under Sec 206-C of I.T Act.61 from any other Forest Product (not being timber leaves) | |||||
| 4.35 Collection at Source under section 206-C of I.T. Act 61 from Scrap | |||||
| 4.36 Collection at Source under Section 206-C of I.T.Act,61 from Contractors or Licensee or Lease relating to Parking Lots. | |||||
| 4.37 Collection at Source under Section 206-C of I.T.Act,61 from Contractors or Licensee or Lease relating to Toll Plaza. | |||||
| 4.38 Collection at Source under Section 206-C of I.T.Act, 61 from Contractors or Licensee or Lease relating to Mining & Quarrying | |||||
| 4.39 Collection at Source under Section 206-C of I.T.Act, 61 from Timber obtained by any mode other than Forest Lease | |||||
| Deduct Refunds | |||||
| Net Receipts | |||||
| 5. Penalties | |||||
| 5.1 Penalties under sec. 271 (c) of I.T. Act, 1961 | |||||
| 5.2 Penalties other than under sec. 271 (c) of I.T. Act, 1961 | |||||
| 6. Interest Recoveries | |||||
| 7. Receipts under K.V.S.S., 98 | |||||
| 8. Education Cess | |||||
| 9. Secondary & Higher Education Cess | |||||
| 10. Total Minor Heads | |||||
| 11. Receipts Awaiting Transfer to other Minor Heads | |||||
| Total taxes on Income (other than Corporation tax) | |||||
