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Handbook on Tax Deduction at Source
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| Book Details | |
| Title | Handbook on Tax Deduction at Source |
| ISBN | 978-81-1956-525-2 |
| Edition | 9th edn., 2025 |
| Pages | 342 |
| Authors | CA. P.T. JOY |
| Publisher | Bharat Publishers |
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Description
Grab the “Handbook on Tax Deduction at Source” (9th Edition, 2025) by CA. P.T. Joy, a concise 342-page guide covering all key aspects of TDS. Published by Bharat Publishers, it’s ideal for professionals, students, and tax practitioners. ISBN: 978-81-1956-525-2. Flat 25% Discount + Free Shipping – Limited time offer!
| Chapter | Content | Page |
| Bharat? | 5 | |
| Preface | 9 | |
| Detailed Contents | 19 | |
| 1 | Collection and Recovery of Tax — Introduction | 28 |
| 2 | Section 192 — TDS on Salary | 37 |
| 3 | Section 192A — Payment of accumulated balance to employees | 97 |
| 4 | Section 192A — Payment of accumulated balance to employees | 100 |
| 5 | Section 194 — TDS from Dividends | 106 |
| 6 | Section 194A — TDS from Interest other than Interest on Securities | 110 |
| 7 | Section 194B — TDS from Winnings from Lottery or Crossword Puzzle, etc. | 120 |
| 8 | Section 194BA— Winnings from Online Games | 124 |
| 9 | Section 194BB — TDS from Winnings from Horse Races | 127 |
| 10 | Section 194D —TDS on Insurance Commission | 130 |
| 11 | Section 194D —TDS on Insurance Commission | 145 |
| 12 | TSection 194DA — TDS from Payment in Respect of Life Insurance Policy | 148 |
| 13 | Section 194E — TDS from Payments to Non-resident Sportsmen or Sports Associations | 152 |
| 14 | Section 194EE — TDS from Payments in respect of deposits under National Savings Scheme, etc. | 156 |
| 15 | Section 194F — TDS from Payment on account of repurchase of units by Mutual Fund or Unit Trust of India — (omitted w.e.f. 01.10.2024) | 159 |
| 16 | Section 194G — TDS on Commission etc., on sale of lottery tickets | 160 |
| 17 | Section 194H — TDS on Commission and Brokerage | 164 |
| 18 | Section 194-I — TDS from Rent | 171 |
| 19 | Section 194-IA — TDS on Payment on Transfer of certain Immovable Property (other than agricultural land) | 180 |
| 20 | Section 194-IB — TDS on Payment of rent by Certain Individuals or Hindu Undivided Family |
184 |
| 21 | Section 194-IC — TDS on Payment under Specified Agreement | 187 |
| 22 | Section 194J — TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee | 189 |
| 23 | Section 194K — TDS on Income in respect of Units | 199 |
| 24 | Section 194LA — TDS on Payment of Compensation on Acquisition of certain Immovable Property (Other Than Agricultural Land) | 202 |
| 25 | Section 194LB — TDS from income by way of interest from Infrastructure Debt Fund | 208 |
| 26 | Section 194LBA — TDS on Income from Units of Business Trusts |
211 |
| 27 | Section 194LBB — TDS from Income in respect of Units of Investment Fund | 215 |
| 28 | Section 194LBC — TDS from Income in Respect of Investment in Securitization Trust | 218 |
| 29 | Section 194LC — TDS on Income by way of Interest from Indian Company or the Business Trusts | 222 |
| 30 | Section 194LD — TDS from Income by Way of Interest on Certain Bonds and Government Securities | 227 |
| 31 | Section 194M — Payment of certain sums by certain Individuals or Hindu Undivided Family | 231 |
| 32 | Section 194N — Payment of Certain Amounts in Cash (Substituted w.e.f. 01-07-2020) | 235 |
| 33 | Section 194-O — Payment of Certain Sums by E-Commerce Operator to E-Commerce Participant (applicable w.e.f. 01-10-2020) | 240 |
| 34 | Section 194P – TDS in the case of Specified Senior Citizen (applicable w.e.f. 01.07.2021) | 244 |
| 35 | Section 194Q — TDS on payment of certain sum for purchase of goods (applicable w.e.f. 01.07.2021) | 247 |
| 36 | Section 194R – TDS on Benefit of Perquisite in respect of Business or Profession (w.e.f. 01.07.2022) | 250 |
| 37 | Section 194S – TDS on Transfer of Virtual Digital Asset | 253 |
| 38 | Section 194T — Payment to partners of Firm (w.e.f. 01.04.2025) | 257 |
| 39 | Section 195 — Other Sums | 259 |
| 40 | Section 195A —Income payable Net of Tax | 266 |
| 41 | Section 196 — TDS from Interest or Dividend or Other Sums Payable to Government, Reserve Bank or Certain Corporations | 267 |
| 42 | Section 196A — TDS from Income in respect of Units of Non-Residents | 268 |
| 43 | Section 196B —TDS on Income from Units | 269 |
| 44 | Section 196C — TDS from Income from foreign currency bonds or shares of Indian Company | 272 |
| 45 | Section 196D — TDS from Income of Foreign Institutional Investors from Securities | 276 |
| 46 | Miscellaneous Provisions of TDS | 279 |
| 47 | Section 206AB — Special Provisions for Deduction of Tax at Source for Non-filers of Income Tax Return (omitted w.e.f. 01.04.2025) | 295 |
| 48 | Section 206C — Tax Collection at Source | 296 |
| 49 | Section 206CCA — Special Provisions for Collection of Tax at Source for Non-filers of Income Tax Return (omitted w.e.f. 01.04.2025) | 307 |
| 50 | Certificate, Statement and Return of Tax Deducted/Collected at Source | 308 |
| 51 | Consequences of Failure to Deduct or Pay | 314 |
Additional information
| Publisher | Bharat |
|---|
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