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Guide to Tax Deduction at Source & Tax Collection at Source

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Book Details
Title Guide to Tax Deduction at Source & Tax Collection at Source
ISBN 9789356038332
Edition September, 2024
Pages 1368
Authors Dr. Girish Ahuja
Dr. Ravi Gupta
Publisher Commercial Law Publishers

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HSN/SAC Code49011010
SKU: TG-CO-GTTDASATCASO Categories: , , , , ,

Description

Order “Guide to Tax Deduction at Source & Tax Collection at Source,” September 2024 edition by Dr. Girish Ahuja and Dr. Ravi Gupta. This comprehensive 1,368-page guide, published by Commercial Law Publishers, covers TDS and TCS regulations with expert insights. Available now with a flat 27% discount for a limited period and free shipping. Secure your copy today using ISBN 9789356038332 to ensure compliance with TDS and TCS laws.

Chapter Content Page
1 System of Collection of Tax [Sections 190 and 191] 3
2 TDS from Salary [Section 192] 13
3 How to Estimate Income under the Head “Salaries” for Purposes of TDS
[Sections 15 to 17]
59
4 TDS from Payment of Accumulated Balance due to an Employee from
Recognised Provident Fund [Section 192A]
143
5 TDS from Interest on Securities [Section 193] 151
6 TDS from Dividends [Section 194] 181
7 TDS from Interest other than Interest on Securities [Section 194A] 188
8 TDS from Winnings from Lottery or Crossword Puzzle, etc. [Section 194B] 217
9 TDS from Winnings from online games [Sections 194BA] 227
10 TDS from Winnings from Horse Races [Section 194BB] 237
11 TDS from Payments to Contractor (Including Sub-contractor) [Section 194C] 243
12 TDS from Insurance Commission [Section 194D] 288
13 TDS from Payment in Respect of Life Insurance Policy [Section 194DA] 297
14 TDS from Payments to Non-resident Sportsmen or Entertainer or Sports
Associations [Section 194E]
306
15 TDS from Payments in Respect of Deposit under National Savings Scheme,
etc. [Section 194EE]
313
16 TDS from Commission, etc., on Sale of Lottery Tickets [Section 194G] 320
17 TDS from Commission and Brokerage [Section 194H]s 329
18 TDS from Rent [Section 194-I] 347
19 TDS on Payment on Transfer of Certain Immovable Property [Section 194-IA] 374
20 TDS from payment of rent by certain Individuals or HUF [Section 194-IB] 382
21 TDS from Payment under Specified Agreement Referred to in Section 45(5A)
[Section 194-IC]
388
22 TDS from Fees for Professional or Technical Services or Royalty or Non-
Compete Fee [Section 194J]
394
23 TDS from Income in respect of units [Section 194K] 418
24 TDS from Payment of Compensation on Acquisition of Certain Immovable
Property [Section 194LA]
427
25 TDS from Income by Way of Interest from Infrastructure Debt Fund [Section
194LB]
437
26 Distributed Income of the Nature Referred to in Section 10(23FC) and
10(23FCA) Payable by Business Trust to Unit Holder [Section 194LBA]
442
27 TDS from Income in Respect of Units of Investment Fund [Section 194LBB] 449
28 TDS from Income in Respect of Investment in Securitisation Trust [Section
194LBC]
456
29 TDS from Income by Way of Interest from Indian Company or the Business
Trust [Section 194LC]]
462
30 TDS from Income by Way of Interest from Indian Company or the Business
Trust [Section 194LC]
469
31 TDS from Payment of certain sums by certain individuals or Hindu undivided
family [Section 194M]
377
32 TDS on Payment of certain amounts in cash [Section 194N]] 483
33 TDS from Payment of Certain Sums by E-commerce Operator to E-commerce
Participant [Section 194-O]
492
34 TDS in case of specified senior citizen [Section 194P] 510
35 TDS on Payment of Certain Sum for Purchase of Goods [Section 194-Q] 514
36 TDS on Benefit of Perquisite in Respect of Business or Profession
[Section 194-R]]
532
37 TDS on Payment on Transfer of Virtual Digital Asset [Section 194-S] 547
37A Payments to partners of Firms [Section 194T] 559
38 TDS from Payments (other than Salary) to Non-residents and Foreign
Company [Sections 195, 196A, 196B, 196C and 196D]
562
39 Other Provisions Relating to TDS [Sections 195A to 206AB] 627
40 Tax Collection at Source [Sections 206C, 206CC and 206CCA] 676
41 Statement/Return of Tax Deducted/Collected at Source [Sections 200(3),
206A, 206C(3), 206C(3B), 206C(5) and 206C(5A) to 206C(5D), 206CB]
709
42 Consequences of Defaults [Sections 201, 206C(6) to (8), 234E, 271C, 271CA,
271H, 272A(2), 272BB, 276B and 276BB]
727
43 Equalisation Levy 758
44 Advance Payment of Tax [Sections 207-211, 218 and 219] 778
45 Refunds [Sections 237 to 242 and 245] 798

Additional information

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Commercial

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