Law, Practice & Procedure on Tax Deduction & Collection at Source including Advance Tax & Refunds
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| Book Details | |
| Title | Law, Practice & Procedure on Tax Deduction & Collection at Source including Advance Tax & Refunds |
| ISBN | 978-93-7833-008-7 |
| Edition | 23rd edn., June, 2026 |
| Pages | 1264 |
| Authors | Dr. Girish Ahuja CA (Adv.) Rahul Aggarwal |
| Publisher | Commercial Law Publishers |
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Description
Law, Practice & Procedure on Tax Deduction & Collection at Source including Advance Tax & Refunds – 23rd Edition (June 2026) is a comprehensive and authoritative guide on TDS, TCS, Advance Tax, and Income Tax Refund procedures. Authored by Dr. Girish Ahuja and CA (Adv.) Rahul Aggarwal, and published by Commercial Law Publishers, this edition provides practical insights into day-to-day tax compliance and advisory matters.
Spanning 1264 pages, the book offers detailed coverage of tax deduction at source (TDS), tax collection at source (TCS), rates, applicability, compliance procedures, returns, certificates, penalties, advance tax provisions, refund mechanisms, and relevant judicial interpretations. The structured presentation helps professionals understand complex provisions and apply them effectively.
This publication is an essential reference for chartered accountants, tax practitioners, advocates, company secretaries, accountants, finance teams, consultants, businesses, and students dealing with direct tax compliance.
📘 Key Features:
- Comprehensive guide on TDS, TCS, Advance Tax & Refunds
- Covers law, practice, procedures & compliance requirements
- Updated with latest provisions and practical guidance
- Authored by leading direct tax experts
🎉 Limited-Period Offer: Flat 25% Discount with Free Shipping
| Chapter | Content | Page |
| Division I | ||
| CR-1 | Comparative Sections, Rules and Forms of TDS/TCS Provisions | 5 |
| CR-2 | Comparative Legislative Changes in TDS/TCS Provisions | 29 |
| CR-1 | Amendment brought in TDS & TCS provisions by the Finance Act, 2025 | 48 |
| CR-2 | Rates of TDS & TCS at a glance | 51 |
| CR-3 | Time & Mode of Payment of TDS & TCS at a glance | 59 |
| CR-4 | Declaration & Certificates | 62 |
| CR-5 | Statement of TDS & TCS at a glance | 64 |
| CR-6 | Withholding Tax Rates Applicable in the Treaties that India has entered into with Various Countries | 66 |
| CR-7 | Section Codes and list of Nature of Remittances | 73 |
| Division II | ||
| 1 | System of Collection of Tax [Sections 190 and 191] | 100 |
| 2 | Overview of Provisions relating to TDS/TCS | 106 |
| 3 | TDS from Salary [Section 192] | 116 |
| 4 | How to Estimate Income under the Head “Salaries” for Purposes of TDS [Sections 15 to 19] |
165 |
| 5 | TDS on Commission or Brokerage | 222 |
| 6 | TDS on Payment of Rent | 253 |
| 7 | TDS on payment on Transfer of certain immovable property other than Agricultural land | 282 |
| 8 | TDS on Income from Capital Market | 303 |
| 9 | TDS on Interest Income | 327 |
| 10 | TDS on Payments to Contractors, Fees for professional and technical services | 378 |
| 11 | TDS on Dividends | 444 |
| 12 | TDS in Other Cases | 451 |
| 13 | TDS from Payments to Non-resident | 520 |
| 14 | TDS on Payments to Any Person (Whether Resident or Non-Resident deductees) | 628 |
| 15 | TCS on Certain Receipts | 684 |
| Division III | ||
| 16 | Declaration and Certificates | 715 |
| 17 | Compliances & Reporting and Processing of Statements | 748 |
| 18 | Consequences of Defaults | 775 |
| 19 | Provisions relating to Relaxation from TDS/TCS | 807 |
| 20 | Other Important Provisions relating to TDS/TCS | 813 |
| Division IV | ||
| 21 | Advance Payment of Tax | 817 |
| 22 | Refunds | 837 |
| Division V | ||
| Appendix 1 | [Relevant Rules (Income Tax Rules, 2026 vis-à-vis Income Tax Rules, 1962)] | 851 |
| Appendix 2 | [Relevant Forms (Forms under Income-tax Rules, 1962 vis-à-vis Income-tax Rules, 2026)] |
877 |
| Appendix 3 | [Recent Judicial Decisions]/td> | 1080 |
| Appendix 4 | [Relevant Circulars and Notifications] | 1058 |
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| Publisher | Commercial |
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