A Practical Approach to TDS & TCS


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Author : R.S. Kalra

EDN.: 1st, 2023

ISBN: 978-93-9416-363-8

Pages: 488

Availability: Out of stock SKU: TG-BPG-TDSTCS Categories: , , , ,


Bharat? 5
Foreword by CA. Sanjay Kumar Agarwal 7
Preface 9
About the Book 11
Acknowledgement 12
About the Author 13
Message – Ashok Batra 15
Message by Koffee Group 16
Three Dee System 17
Detailed Contents 23
Two Golden Rules of TDS 1
TDS Rate Chart: Resident (Financial Year 2023-24) (Assessment Year 2024-25) 3
TDS Rate Chart: Non-Resident (Financial Year 2023-24) (Assessment Year 2024-25) 8
TCS Rates for Financial Year 2023-24 (Assessment Year 2024-25) 10
Details of Forms of TDS & TCS Returns 12
Time Schedule to File TDS & TCS Returns Financial Year 2023-24 (Assessment Year 2024-25) 13
Time Schedule to file Form 15G & 15H 14
Income Tax Rates for Financial Year 2023-24 (Assessment Year 2024-25) 15
Chapter 1 Introduction 21
Chapter 2 TDS on salary (Section 192) 27
Chapter 3 TDS on payment of accumulated balance due to an employee (Section 192A) 46
Chapter 4 TDS from interest on securities (Section 193) 50
Chapter 5 TDS on payment of dividend (Section 194) 57
Chapter 6 TDS on interest other than interest on securities (Section 194A) 61
Chapter 7 TDS on winnings from lottery, game shows, and puzzle etc. (Section 194B) 79
Chapter 8 Winnings from online games (Section 194BA) 84
Chapter 9 TDS on winning from horse races (Section 194BB) 87
Chapter 10 TDS on payment to contractor (Section 194C) 89
Chapter 11 TDS on insurance commission (Section 194D) 111
Chapter 12 TDS on payment in respect of life insurance policy (Section 194DA) 115
Chapter 13 TDS on payments to non-resident sportsmen or sports association (Section 194E) 119
Chapter 14 TDS on payments in respect of deposit under National Savings Scheme (Section 194EE) 122
Chapter 15 TDS on payments on account of repurchase of units by Mutual Fund or Unit Trust of India (Section 194F) 124
Chapter 16 Commission on sale of lottery tickets (Section 194G) 126
Chapter 17 TDS on commission and brokerage (Section 194H) 129
Chapter 18 TDS on rent (Section 194-I) 135
Chapter 19 TDS on sale of immovable property (Section 194-IA) 146
Chapter 20 TDS on rent of property (Section 194-IB) 165
Chapter 21 TDS on payment made under specified agreement (Section 194-IC) 169
Chapter 22 TDS on professional or technical fees (Section 194J) 171
Chapter 23 TDS on income in respect of units of mutual fund (Section 194K) 193
Chapter 24 TDS on payments of compensation on acquisition of certain immovable property (Section 194LA) 196
Chapter 25 TDS on income by way of interest from Infrastructure Debt Fund (Section 194LB) 199
Chapter 26 TDS on Certain Income from Units of a Business Trust (Section 194LBA) 201
Chapter 27 TDS on Income in Respect of Units of Investment Fund (Section 194LBB) 204
Chapter 28 TDS on income in respect of investment in securitization trust (Section 194LBC) 206
Chapter 29 TDS on income by way of interest from indian company or business trust (Section 194LC) 208
Chapter 30 TDS on Income by way of Interest on certain Bonds/Government Securities (Section 194LD) 212
Chapter 31 TDS on payments of certain sums by individual and HUF (Section 194M) 215
Chapter 32 TDS on cash withdrawal from banks/post offices (Section 194N) 219
Chapter 33 TDS on E-commerce Operator (Section 194O) 230
Chapter 34 TDS on senior citizen above 75 Years (Section 194P) 245
Chapter 35 TDS on payment of certain sum for purchase of goods (Section 194Q) 250
Chapter 36 TDS on perquisites in respect of business (Section 194R) 269
Chapter 37 TDS on Virtual Digital Assets (Section 194S) 282
Chapter 38 TDS on non-resident payments (Section 195) 289
Chapter 39 Income payable “Net of Tax” (Section 195A) 309
Chapter 40 TDS on long term capital gains (LTCG) from units referred to in section 115AB (Section 196B) 310
Chapter 41 TDS on income from foreign currency bonds or GDRs (Section 196C) 312
Chapter 42 TDS on income of foreign institutional investors from securities (Section 196D) 314
Chapter 43 Certificate for deduction at lower rate (Section 197) 316
Chapter 44 No deduction to be made in certain cases (Section 197A) 320
Chapter 45 Tax Deducted at Source shall be deemed to be income received (Section 198) 328
Chapter 46 Credit for tax deducted (Section 199) 329
Chapter 47 Time limit for deposit of tax deducted at source (Section 200) 333
Chapter 48 Forms and time limit for submitting quarterly statement of tax deduction (TDS Returns) 335
Chapter 49 TDS certificate (Section 203) 337
Chapter 50 Processing of statements of tax deducted at source (Section 200A) 339
Chapter 51 Consequences of non-compliance to TDS (Section 201) 341
Chapter 52 Tax deduction and collection account number (Section 203A) 370
Chapter 53 Mandatory requirement of furnishing PAN & filling of income tax return 372
Chapter 54 Checklist for clause 34 of tax audit report to be considered by auditors 385
Chapter 55 Tax collection at source  (Section 206C) 392

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