Handbook on TAX DEDUCTION AT SOURCE

Name: Handbook on TAX DEDUCTION AT SOURCE
Price: 650 INR
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by CA. P.T. JOY

Contents at a glance

Bharat?	5
Foreword	7
Preface to the Tenth Edition	9
Preface to the First Edition	11
About the Author	12
Detailed Contents	15
TDS Rates for FY 2025-26	1
Tax Calendar for Financial Year 2026-27	14

Chapter 1 Collection and Recovery of Tax - Introduction	23
Chapter 2 Section 392 - TDS on Salary	25
Chapter 3 Section 392(7) - Payment of accumulated balance to employees	83
Chapter 4 TDS on Commission or brokerage	86
Chapter 5 TDS on Rent	95
Chapter 6 TDS on payment on transfer of certain immovable property (other than agricultural land)	106
Chapter 7 TDS on Income from capital market	118
Chapter 8 TDS on Interest income	131
Chapter 9 TDS on Payments to contractors, fees for professional and technical services, etc.	151
Chapter 10 TDS on Dividends	178
Chapter 11 TDS on other cases	182
Chapter 12 TDS on Payments to Non-resident Sportsmen or Sports Associations	200
Chapter 13 TDS on income by way of interest from Indian Company or the Business Trusts	204
Chapter 14 TDS on income by way of interest from Indian Company or the Business Trusts	209
Chapter 15 TDS on income by way of interest from Indian Company or the Business Trusts	213
Chapter 16 TDS on income by way of interest from Infrastructure Debt Fund	218
Chapter 17 TDS on Income from Units of Business Trusts	221
Chapter 18 TDS on Income from Units of Business Trusts	225
Chapter 19 TDS on Income in respect of Units of Investment Fund	229
Chapter 20 TDS on Income in respect of investment in Securitization Trust	233
Chapter 21 TDS on Income in respect of Units of Non- Residents	237
Chapter 22 TDS on Income from Units	238
Chapter 23 TDS on Income from Units	240
Chapter 24 TDS on Income from foreign currency bonds or shares of Indian Company	243
Chapter 25 TDS on Income from foreign currency bonds or shares of Indian Company	246
Chapter 26 TDS on Income of Foreign Institutional Investors from Securities	249
Chapter 27 TDS on Income of A Specified Fund referred to in Schedule VI [Note 1(g)]	252
Chapter 28 TDS on Other Sums	256
Chapter 29 TDS on Winnings from Lottery or Crossword Puzzle, etc.	263
Chapter 30 TDS on Winnings from Online Games	267
Chapter 31 TDS on Winnings from Horse Races	270
Chapter 32 TDS on Commission etc., on sale of lottery tickets	273
Chapter 33 Payment of Certain Amounts in Cash	277
Chapter 34 TDS on Payments in respect of deposits under National Savings Scheme, etc.	281
Chapter 35 TDS on Payment to partners of Firm	284
Chapter 36 Miscellaneous Provisions of TDS and TCS	286
Chapter 37 Tax Collection at Source	301
Chapter 38 Certificate, Statement and Return of Tax Deducted/Collected at Source	312
Chapter 39 Consequences of Failure to Deduct or Pay	319