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TDS (Tax Deduction at Source) & TCS (Tax Collection at Source)
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| Book Details | |
| Title | TDS (Tax Deduction at Source) & TCS (Tax Collection at Source) |
| ISBN | 978-81-6944-976-2 |
| Edition | 23rd edn., 2026 |
| Pages | 1296 |
| Authors | Adv. (Dr.) Ravi Gupta CA. (Dr.) Arun Ahuja |
| Publisher | Bharat Publishers |
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Description
TDS (Tax Deduction at Source) & TCS (Tax Collection at Source) – 23rd Edition, 2026 by Adv. (Dr.) Ravi Gupta and CA. (Dr.) Arun Ahuja is a comprehensive reference book covering the provisions and practical aspects of tax deduction and tax collection at source under Indian tax laws.
Published by Bharat Publishers, this 1,296-page edition is a valuable resource for Chartered Accountants, tax consultants, advocates, finance professionals, accountants, tax practitioners, and businesses dealing with TDS and TCS compliance.
The book is intended to help readers understand TDS and TCS provisions, applicable compliance requirements, and related tax procedures. It is a useful reference for professionals seeking to strengthen their knowledge of tax deduction and collection obligations.
Book Details
- Title: TDS (Tax Deduction at Source) & TCS (Tax Collection at Source)
- Authors: Adv. (Dr.) Ravi Gupta and CA. (Dr.) Arun Ahuja
- Publisher: Bharat Publishers
- Edition: 23rd Edition, 2026
- ISBN: 978-81-6944-976-2
- Pages: 1,296
Special Offer: Get a flat 25% discount for a limited period, along with free shipping.
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| S. No. | Contents / Chapter Name | Page No. |
|---|---|---|
| 1 | Bharat? | 5 |
| 2 | Preface Twenty-third Edition | 7 |
| 3 | Detailed Contents | 13 |
| 4 | Table of Cases | 61 |
| 5 | Referencer-I: TDS Rate Chart Tax Year 2026-27 | 1 |
| 6 | Referencer-II: The First Schedule | 20 |
| 7 | Referencer-III: Tabular Mapping of TDS Rules and Forms | 36 |
| 8 | Referencer-IV: Tax Rates – DTAA v Income-tax Act | 38 |
| 9 | Chapter 1: System of Collection of Tax | 57 |
| 10 | Chapter 2: Salary and Accumulated Balance Due to an Employee | 77 |
| 11 | Chapter 3: How to Estimate Income under the Head “Salaries” for Purposes of TDS Salary and Accumulated Balance | 122 |
| 12 | Chapter 4: TDS on Insurance Commission [Section 393(1) Table Sl. No. 1(i)] | 208 |
| 13 | Chapter 5: TDS on Commission (Non-Insurance) or Brokerage [Section 393(1) – Table Sl. No. 1(ii)] | 224 |
| 14 | Chapter 6: TDS from Payment of Rent by Person Other than Specified Person [Section 393(1) – Table Sl. No. 2(i), Income Tax Act, 2025] | 246 |
| 15 | Chapter 7: TDS from Payment of Rent by a Specified Person [Section 393(1) – Table Sl. No. 2(ii)] | 261 |
| 16 | Chapter 8: TDS on Consideration for Transfer of any Immovable Property (Other than Agricultural Land) [Section 393(1) – Table Sl. No. 3(i)] | 293 |
| 17 | Chapter 9: TDS on Consideration (Not in Kind) under a Specified Development Agreement Read with Section 67(14), Income Tax Act, 2025 [Section 393(1) – Table Sl. No. 3(ii)] | 309 |
| 18 | Chapter 10: TDS on Compensation/Consideration on Compulsory Acquisition of Immovable Property (Other than Agricultural Land) [Section 393(1), Table Sl. No. 3(iii), Income Tax Act, 2025] | 324 |
| 19 | Chapter 11: TDS on Income in Respect of Units [Section 393(1) – Table Sl. No. 4(i)] | 345 |
| 20 | Chapter 12: TDS on Certain Distributed Income from Units of a Business Trust [Section 393(1) – Table Sl. No. 4(ii)] | 356 |
| 21 | Chapter 13: TDS on Income in Respect of Units of an Investment Fund [Section 393(1), Table Sl. No. 4(iii)] | 364 |
| 22 | Chapter 14: TDS on Income in Respect of Investment in a Securitisation Trust [Section 393(1) – Table Sl. No. 4(iv)] | 371 |
| 23 | Chapter 15: TDS on Interest on Securities [Section 393(1) – Table Sl. No. 5(i)] | 378 |
| 24 | Chapter 16: TDS on Interest Other than Interest on Securities [Section 393(1) – Table Sl. No. 5(ii) and 5(iii)] | 406 |
| 25 | Chapter 17: Payments to Contractors – TDS on Work Contracts [Section 393(1) – Table Sl. No. 6(i)] | 433 |
| 26 | Chapter 18: TDS on Payment of Certain Sums by Certain Individuals or HUF [Section 393(1) – Table Sl. No. 6(ii)] | 494 |
| 27 | Chapter 19: TDS on Fees for Professional or Technical Services [Section 393(1) – Table Sl. No. 6(iii)] | 510 |
| 28 | Chapter 20: TDS on Dividends [Section 393(1), Table Sl. No. 7] | 540 |
| 29 | Chapter 21: TDS on Payment in Respect of Life Insurance Policy [Section 393(1) – Table Sl. No. 8(i)] | 560 |
| 30 | Chapter 22: TDS on Purchase of Goods [Section 393(1) – Table Sl. No. 8(ii)] | 571 |
| 31 | Chapter 23: TDS in Case of Specified Senior Citizen [Section 393(1) – Table Sl. No. 8(iii)] | 588 |
| 32 | Chapter 24: TDS on Benefit or Perquisite in Respect of Business or Profession [Section 393(1) – Table Sl. No. 8(iv)] | 595 |
| 33 | Chapter 25: TDS from Payment by E-Commerce Operator to E-Commerce Participant [Section 393(1) – Table Sl. No. 8(v), Income Tax Act, 2025] | 612 |
| 34 | Chapter 26: TDS on Payment on Transfer of Virtual Digital Asset [Section 393(1) – Table Sl. No. 8(vi)] | 631 |
| 35 | Chapter 27: TDS on Payments to Non-Residents & TDS on Income of Non-Resident Sportsmen or Sports Associations [Section 393(2) – Table Sl. No. 1; Any Income Referred to in Section 211] | 646 |
| 36 | Chapter 28: TDS on Interest on Foreign Currency Loans and Rupee-Denominated Borrowings [Section 393(2) – Table Sl. Nos. 2, 3 and 4] | 665 |
| 37 | Chapter 29: TDS on Income by Way of Interest Paid by Infrastructure Debt Fund to Non-Resident/Foreign Company [Section 393(2) – Table Sl. No. 5] | 681 |
| 38 | Chapter 30: TDS on Distributed Income from Business Trusts to Non-Resident Unitholders [Section 393(2) – Table Sl. Nos. 6 and 7] | 691 |
| 39 | Chapter 31: TDS on Income in Respect of Units of an Investment Fund [Section 393(2) – Table Sl. No. 8] | 704 |
| 40 | Chapter 32: TDS on Income in Respect of an Investment in a Securitisation Trust [Section 393(2) – Table Sl. No. 9] | 716 |
| 41 | Chapter 33: TDS on Income in Respect of Units of Mutual Fund or Units of Specified Company [Section 393(2) – Table Sl. No. 10] | 726 |
| 42 | Chapter 34: TDS on Income from Units and LTCG Arising on Transfer of Units [Section 393(2) – Table Sl. Nos. 11 and 12] | 739 |
| 43 | Chapter 35: TDS on Interest, Dividends and Long-Term Capital Gains [Section 393(2) – Table Sl. Nos. 13 and 14] | 751 |
| 44 | Chapter 36: TDS on Income in Respect of Securities under Table Sl. No. 1 of Section 210(1) [Section 393(2) – Table Sl. Nos. 15 and 16] | 765 |
| 45 | Chapter 37: TDS on Any Interest or Any Other Sum Chargeable under the Provisions of this Act, Not Being Income from “Salaries” [Section 393(2) – Table Sl. No. 17] | 781 |
| 46 | Chapter 38: Special Provisions Relating to Non-Residents and Foreign Companies [Including DTAA] | 844 |
| 47 | Chapter 39: TDS from Income by Way of Winning from Lottery, Crossword Puzzles, Card Game, etc. [Section 393(3) – Table Sl. No. 1] | 882 |
| 48 | Chapter 40: TDS on Winnings from Online Games [Section 393(3) – Table Sl. No. 2] | 897 |
| 49 | Chapter 41: TDS on Winnings from any Horse Race [Section 393(3) – Table Sl. No. 3] | 917 |
| 50 | Chapter 42: TDS on Commission, Remuneration or Prize on Lottery Tickets [Section 393(3) – Table Sl. No. 4] | 929 |
| 51 | Chapter 43: TDS on Cash Withdrawals from Banking Accounts [Section 393(3) – Table Sl. No. 5] | 940 |
| 52 | Chapter 44: TDS on Repayment under National Savings Scheme and Deferred Annuity Plans [Section 393(3) – Table Sl. No. 6] | 956 |
| 53 | Chapter 45: TDS on Salary, Remuneration, Commission, Bonus or Interest Paid to a Partner of a Firm [Section 393(3) – Table Sl. No. 7] | 967 |
| 54 | Chapter 46: No Deduction at Source/Blanket Exemptions [Section 393 – Sub-sections (4), (5)] | 981 |
| 55 | Chapter 47: Tax Collection at Source (TCS) [Section 394 of the Income Tax Act, 2025] | 990 |
| 56 | Chapter 48: Applications, Declarations and Certificates | 1061 |
| 57 | Chapter 49: Compliance and Reporting, Processing of Statements | 1119 |
| 58 | Chapter 50: Consequences of Defaults | 1167 |
Additional information
| Publisher | Bharat |
|---|
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