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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
(Flat 25% Discount for a limited period + Free Shipping)
HSN/SAC Code49011010
SKU: TG-BPG-HANDOTDASOU Categories: , , ,

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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