Practical Approach to TDS TCS
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| Book Details | |
| Title | Practical Approach to TDS TCS
under the Income Tax Act 2025 as amended by Finance Act, 2026. |
| ISBN | 978-93-47779-99-2 |
| Edition | 4th edn., 2026 |
| Pages | 592 |
| Authors | CA. R. S. Kalra |
| Publisher | Bharat Publishers |
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Description
Order “Practical Approach to TDS TCS,” 4th edn., 2026 by CA R. S. Kalra. This 592-page guide, published by Bharat Publishers, offers a comprehensive look at Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) regulations, with practical insights for taxpayers and professionals. Available now with a flat 25% discount for a limited period and free shipping. Secure your copy today using ISBN 978-93-47779-99-2 to stay compliant with TDS and TCS laws.
About the Book
TDS is T(e)D(iou)S, a term that underscores the complexity of Tax Deducted at Source. The author, CA. R.S. Kalra, recognises that TDS can be overwhelming due to its numerous sections, rates, and deadlines. To alleviate this challenge, he has provided practical examples throughout the book to clarify any ambiguities related to TDS provisions.
This comprehensive guide covers all aspects of TDS and TCS in detail and is meticulously indexed section-wise for ease of reference. At the beginning of the book, readers will find tables and charts outlining TDS rates, deadlines for depositing TDS, payment of taxes, and furnishing returns.
To enhance understanding, some sections are accompanied by diagrammatic representations, aiding in better comprehension and application of these provisions.
About the Author
Ravinder embarked on an unconventional path by choosing Chartered Accountancy over the traditional family business, showcasing his determination and vision. His academic journey began with a Bachelor of Commerce from DAV College, Jalandhar, followed by a Master of Commerce from Himachal Pradesh University. Driven by a keen interest in legal complexities, Ravinder also completed a Bachelor of Law from Guru Nanak Dev University, Amritsar.
Ravinder’s achievements underscore his dedication and relentless efforts. His professional contributions are extensive and notable. He served as Vice-Chairman (1995-1998) and Chairman (2008-2009) of the Jalandhar Branch of the NIRC of ICAI. His involvement with the profession continued through roles such as a member of the Regional Tax Advisory Committee of CBDT, New Delhi, and various committees within ICAI, including the Direct Tax Committee (2011-2012), Special Invitee to the same committee (2012-2013), and the Indirect Tax Committee (2013-2014). Additionally, he contributed as a member of the Board of Studies of ICAI (2014-2015) and served as a Senate Member of Guru Nanak Dev University, Amritsar (2014-2016). Ravinder’s expertise also extended to the Committee on Economic, Commercial Laws & WTO and Economic Advisory of ICAI (2017-2018). Currently, he is a panel author for “Tax Guru”, a renowned platform for taxation insights, and has been re-appointed as a Senate Member of Guru Nanak Dev University, Amritsar (2024-2026).
During the pandemic, Ravinder channeled his passion for writing into authoring three influential books on taxation: “Know When to Say NO to Cash Transactions”, “A 360° Approach to Presumptive Taxation” and “TDS: A 3-Dee System”. These works provide invaluable clarity on various aspects of direct taxes, offering professionals and readers essential insights.
| Chapter Number | Description | Page Number |
| Bharat? | 5 | |
| Foreword by CA. Sanjay Kumar Agarwal | 7 | |
| Preface to the Forth Edition | 9 | |
| Part A | Tax to be Deducted on Salary and Accumulated Balance due to an Employee | 63 |
| Part B | Tax to be Deducted at Source for Payments to Residents | 77 |
| Chapter B-1 | TDS on Insurance Commission [(Sec 393(1) Table SI. 1(i) ITA 2025) (Sec 194D ITA 1961)] | 89 |
| Chapter B-2 | Commission or Brokerage [(Sec 393(1) Table SI.1(ii) ITA 2025) (Sec 194H ITA 1961)] | 93 |
| Chapter B-3 | TDS on Payment of Rent by Certain Individual/HUF [(Sec 393(1) Table S1.2(i) ITA 2025) (Sec 194IB ITA 1961)] | 101 |
| Chapter B-4 | Rent [(Sec 393(1) Table Sl.2(ii) ITA 2025) (Sec 194I ITA 1961)] | 107 |
| Chapter B-5 | TDS on Payment on Transfer of certain Immovable Property other than Agricultural Land [(Sec 393(1) Table SI.3(i) ITA 2025) (Sec 194-IA ITA 1961)] | 110 |
| Chapter B-6 | TDS on Payment made under Specified Agreement [(Sec 393(1) Table SI.3(ii) ITA 2025) (Sec 194IC ITA 1961)] | 133 |
| Chapter B-7 | TDS on Payment of Compensation on Acquisition of Certain Immovable Property [(Sec 393(1) Table SI.3(iii) ITA 2025) (Sec 194LA ITA 1961)] | 137 |
| Chapter B-8 | Tax Deduction on Income from Mutual Fund Units [(Sec 393(1) Table SI.4(i) ITA 2025) (Sec 194K ITA 1961)] | 141 |
| Chapter B-9 | TDS on Certain Income from Units of a Business Trust [(Sec 393(1) Table SI.4(ii) ITA 2025) (Sec 194LBA ITA 1961)] | 143 |
| Chapter B-10 | TDS on Income of Units of Investment Fund [(Sec 393(1) Table SI.4(iii) ITA 2025) (Sec 194LBB ITA 1961)] | 145 |
| Chapter B-11 | TDS on Income from Investment in Securitization Fund [(Sec 393(1) Table SI.4 (iv) ITA 2025) (Sec 194LBC ITA 1961)] | 147 |
| Chapter B-12 | Interest on Securities [(Sec 393(1) Table SI.5(i) ITA 2025) (Sec 193 ITA 1961)] | 140 |
| Chapter B-13 | Interest other than Interest on Securities [(Sec 393(1) Table SI.5(ii)(iii) ITA 2025) (Sec 194A ITA 1961)] | 153 |
| Chapter B-14 | Payments to Contractors and Sub-Contractors [(Sec 393(1) Table SI.6(i) ITA 2025) (Sec 194C ITA 1961)] | 167 |
| Chapter B-15 | TDS on Payments of Certain Sums by Individual and HUF [(Sec 393(1) Table SI.6(ii) ITA 2025) (Sec 194M 1961)] | 191 |
| Chapter B-16 | Fees for Professional or Technical Services [(Sec 393(1) Table SI.6 ITA 2025) (Sec 194J ITA 1961)] | 195 |
| Chapter B-17 | Dividends [(Sec 393(1) Table Sl.7 ITA 2025) (Sec 194 ITA 1961)] | 215 |
| Chapter B-18 | TDS on Payment in respect of Life Insurance Policy [(Sec 393(1) Table SI.8(i) ITA 2025) (Sec 194DA ITA 1961)] | |
| Chapter B-19 | Deduction of Tax at Source on Purchase of Goods [(Sec. 393(1), Table Sl. No. 8(ii) ITA 2025) (Sec 194Q ITA 1961)] | 245 |
| Chapter B-20 | Deduction of Tax by a Specified Bank in Case of Specified Senior Citizen [(Sec 393(1) Table Sl.8(iii) ITA 2025) (Sec 194P ITA 1961)] | 249 |
| Chapter B-21 | TDS on Perquisites in respect of Business [(Sec 393(1) Table Sl.8(iv) ITA 2025) (Sec 194R ITA 1961)] | 263 |
| Chapter B-22 | TDS on Payments made to e-Commerce Participants [(Sec 393(1) Table Sl.8(v) ITA 2025) (Sec 194O ITA 1961)] | 293 |
| Chapter B-23 | Payment on Transfer of Virtual Digital Asset [(Sec 393(1) Table 8(vi) ITA 2025) (Sec 194S ITA 1961)] | 309 |
| Part C | Tax to be deducted at Source for Payments to Non-Residents | 315 |
| Chapter C-1 | Payment to Non-Resident Sports Men or Sports Association [(Sec 393(2) ITA 2025 Table S. No 1) (Sec 194E ITA 1961)] | 321 |
| Chapter C-2 | Income by way of Interest from an Indian Company or Business Trust [(Sec 393(2) ITA 2025 Table S. No 2-4) (Sec 194LC ITA 1961)] | 325 |
| Chapter C-3 | TDS on Interest from Infrastructure Debt Fund [(Sec 393(2) ITA 2025 Table S. No 5) (Sec 194LB ITA 1961)] | 329 |
| Chapter C-4 | TDS on certain Income from Units of a Business Trust [(Sec 393(2) ITA 2025 Table S. No 6-7) (Sec 194LBA ITA 1961)] | 331 |
| Chapter C-5 | TDS on Income of Units of Investment Fund [(Sec 393(2) ITA 2025 Table S. No. 8) (Sec 194LBB ITA 1961)] | 333 |
| Chapter C-6 | TDS on Income from Investment in Securitization Fund [(Sec 393(2) ITA 2025 Table S. No. 9) (Sec 194LBC ITA 1961)] | 335 |
| Chapter C-7 | Income in respect of Units of Non-Residents [(Sec 393(2) Table S. No 10 ITA 2025) (Sec 196A ITA 1961)] | 337 |
| Chapter C-8 | TDS on Income from Units [(Sec 393(2) Table S. No. 11-12 ITA 2025) (Sec 196B ITA 1961)] | 339 |
| Chapter C-9 | TDS on Income from Foreign Currency Bonds or GDR [(Sec 393(2) ITA 2025 Table S. No. 13-14) (Sec 196C ITA 1961)] | 341 |
| Chapter C-10 | TDS on Income of FII from Securities [(Sec 393(2) ITA 2025 Table S. No. 15-16) (Sec 196D ITA 1961)] | 345 |
| Chapter C-11 | TDS on other sums payable to Non-Resident [(Sec 393(2) ITA 2025 Table S. No. 17) (Sec 195 ITA 1961)] | 345 |
| Part D | Tax to be deducted at Source for Payments to Non-Residents | 315 |
| Chapter D-1 | Winnings from Lotteries or Crossword Puzzles [(Sec 393(1) Table SI.1 ITA 2025) (Sec 194B ITA 1961)] | 369 |
| Chapter D-2 | Winnings from Online Games [(Sec 393(1) Table SI.2 ITA 2025) (Sec 194BA ITA 1961)] | 375 |
| Chapter D-3 | Winnings from Horse Races [(Sec 393(1) Table Sl.3 ITA 2025) (Sec 194BB ITA 1961)] | 403 |
| Chapter D-4 | Commission on Sale of Lottery Tickets [(Sec 393(1) Table Sl.4 ITA 2025) (Sec 194G ITA 1961)] | 405 |
| Chapter D-5 | Cash Withdrawal [(Sec 393(1) Table Sl.5 ITA 2025) (Sec 194N ITA 1961)] | 409 |
| Chapter D-6 | Payments in respect of NSS [(Sec. 393(3) (Table Sl. 6) ITA 2025) (Sec 194EE ITA 1961)] | 417 |
| Chapter D-7 | Payments to Partners of Firms [(Sec 393(1) Table Sl.7 ITA 2025) (Sec 194T ITA 1961)] | 419 |
| Part E | Collection of Tax at Source | 425 |
| Part F | Procedural Mechanism for Deposit and Reporting of TDS and TCS | 467 |
| Chapter F-1 | Compliance and Reporting of TDS and TCS [Section 397 (erstwhile sections 203A, 206CA of ITA 1961)] | 467 |
| Chapter F-2 | Processing of TDS and TCS Returns | 477 |
| Chapter F-3 | Consequences for Failure to Deduct/Collect or Deposit TDS or TCS | 481 |
| Chapter F-4 | Certificates (Sec 395) | 515 |
| Chapter F-5 | Tax Deducted is Income Received (Sec 396) | 523 |
| Chapter F-6 | Non-Deduction of TDS in Certain Cases | 525 |
| Part G | Mechanism for Examination of TDS/TCS Compliance in Tax Audit Report by Auditors | 531 |
| Chapter G-1 | Checklist for Clause 34 of Tax Audit Report to be considered by Auditors | 531 |
Additional information
| Publisher | Bharat |
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