Practical Approach to TDS & TCS

Name: Practical Approach to TDS & TCS
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by CA. R.S. Kalra

Bharat?	5
Foreword by CA. Sanjay Kumar Agarwal	7
Preface to the Fourth Edition	9
About the Book	11
Acknowledgements	12
About the Author	13
Message - Ashok Batra	15
Message - CA. Ashwani Jindal	16
Three Dee System	17
Detailed Contents	25
Two Golden Rules of TDS	1
A Comparative Study: Income Tax Act 1961 v/s Income Tax Act 2025	3
TDS Rates for Financial Year 2025-26 (Assessment Year 2026-27) (Where Recipient is Resident)	5
TDS Rates for Financial Year 2025-26 (Assessment Year 2026-27) (Where Recipient is Non-Resident)	8
TCS Rates for Financial Year 2025-26 (Assessment Year 2026-27) (Rates of Tax Collected at Source)	12
Payment of Salary - Section 392	14
Payment to Residents (Other than Salary) - Section 393(1)	16
Payment to Non-Residents - Section 393(2)	22
Payment to any person - Section 393(3)	33
TCS Rates - Section 394 (As Amended by Finance Act,2026)	37
Practical Checklist for Deducting TDS on Business Payments	47
Introduction	55