Customs Law & Procedures and Foreign Trade

by Dr. B. Ramaswamy

Bharat?	5
Preface	7
TDS & TCS Mapping Sheet	9
Part I - Foundations of TDS and TCS
Part II - TDS Rate Structure and General Rules
Part III - TDS on Salary
Part IV - TDS on Payments to Residents
Part V - TDS on Payments to Non-Residents
Part VI - TCS Framework
Part VII - Lower Deduction, Nil Deduction and Declarations
Part VIII - TDS and TCS Compliance Lifecycle
Part IX - TDS and TCS Returns
Part X - TDS and TCS Certificates and Credits
Part XI - Sector-Specific TDS and TCS
Part XII - Transaction-Specific Practical Guidance
Part XIII - Accounting, Audit and Internal Controls
Part XIV - Disallowances, Demands and Consequences
Part XV - Disputes, Appeals and Litigation
Part XVI - Technology Platforms and e-Governance
Part XVII - Special Areas and Emerging Issues
Part XVIII - Practical Ready Reckoner Tables
Part XIX - Checklists, Formats and Templates
Part XX - Reference Materials, FAQs and Compliance Guidance