Handbook on TAX DEDUCTION AT SOURCE

Name: Handbook on TAX DEDUCTION AT SOURCE
Price: 625 INR
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Book Details

Contents at a glance

Bharat?	5
Foreword	7
Preface to the Ninth Edition	9
Preface to the First Edition	11
About the Author	13
Detailed Contents	19
TDS Rates for FY 2024-25	1
TDS Rates for FY 2025-26	14
Tax Calendar for Financial Year 2025-26	28

Chapter 1 Collection and Recovery of Tax — Introduction	35
Chapter 2 Section 192 — TDS on Salary	37
Chapter 3 Section 192A — Payment of accumulated balance to employees	97
Chapter 4 Section 193 — TDS from Interest on Securities	100
Chapter 5 Section 194 — TDS from Dividends	106
Chapter 6 Section 194A — TDS from Interest other than Interest on Securities	110
Chapter 7 Section 194B — TDS from Winnings from Lottery or Crossword Puzzle, etc.	120
Chapter 8 Section 194BA— Winnings from Online Games	124
Chapter 9 Section 194BB — TDS from Winnings from Horse Races	127
Chapter 10 Section 194C — TDS from Payments to Contractors	130
Chapter 11 Section 194D —TDS on Insurance Commission	145
Chapter 12 Section 194DA — TDS from Payment in Respect of Life Insurance Policy	148
Chapter 13 Section 194E — TDS from Payments to Non-resident Sportsmen or Sports Associations	152
Chapter 14 Section 194EE — TDS from Payments in respect of deposits under National Savings Scheme, etc.	156
Chapter 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
Chapter 16 Section 194G — TDS on Commission etc., on sale of lottery tickets	160
Chapter 17 Section 194H — TDS on Commission and Brokerage	164
Chapter 18 Section 194-I — TDS from Rent	171
Chapter 19 Section 194-IA — TDS on Payment on Transfer of certain Immovable Property (other than agricultural land)	180
Chapter 20 Section 194-IB — TDS on Payment of rent by Certain Individuals or Hindu Undivided Family	184
Chapter 21 Section 194-IC — TDS on Payment under Specified Agreement	187
Chapter 22 Section 194J — TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee	189
Chapter 23 Section 194K — TDS on Income in respect of Units	199
Chapter 24 Section 194LA — TDS on Payment of Compensation on Acquisition of certain Immovable Property (Other Than Agricultural Land)	202
Chapter 25 Section 194LB — TDS from income by way of interest from Infrastructure Debt Fund	208
Chapter 26 Section 194LBA — TDS on Income from Units of Business Trusts	211
Chapter 27 Section 194LBB — TDS from Income in respect of Units of Investment Fund	215
Chapter 28 Section 194LBC — TDS from Income in Respect of Investment in Securitization Trust	218
Chapter 29 Section 194LC — TDS on Income by way of Interest from Indian Company or the Business Trusts	222
Chapter 30 Section 194LD — TDS from Income by Way of Interest on Certain Bonds and Government Securities	227
Chapter 31 Section 194M — Payment of certain sums by certain Individuals or Hindu Undivided Family	231
Chapter 32 Section 194N — Payment of Certain Amounts in Cash (Substituted w.e.f. 01-07-2020)	235
Chapter 33 Section 194-O — Payment of Certain Sums by E-Commerce Operator to E-Commerce Participant (applicable w.e.f. 01-10-2020)	240
Chapter 34 Section 194P - TDS in the case of Specified Senior Citizen (applicable w.e.f. 01.07.2021)	244
Chapter 35 Section 194Q — TDS on payment of certain sum for purchase of goods (applicable w.e.f. 01.07.2021)	247
Chapter 36 Section 194R – TDS on Benefit of Perquisite in respect of Business or Profession (w.e.f. 01.07.2022)	250
Chapter 37 Section 194S – TDS on Transfer of Virtual Digital Asset	253
Chapter 38 Section 194T — Payment to partners of Firm (w.e.f. 01.04.2025)	257
Chapter 39 Section 195 — Other Sums	259
Chapter 40 Section 195A —Income payable Net of Tax	266
Chapter 41 Section 196 — TDS from Interest or Dividend or Other Sums Payable to Government, Reserve Bank or Certain Corporations	267
Chapter 42 Section 196A — TDS from Income in respect of Units of Non-Residents	268
Chapter 43 Section 196B —TDS on Income from Units	269
Chapter 44 Section 196C — TDS from Income from foreign currency bonds or shares of Indian Company	272
Chapter 45 Section 196D — TDS from Income of Foreign Institutional Investors from Securities	276
Chapter 46 Miscellaneous Provisions of TDS	279
Chapter 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
Chapter 48 Section 206C — Tax Collection at Source	296
Chapter 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
Chapter 50 Certificate, Statement and Return of Tax Deducted/Collected at Source	308
Chapter 51 Consequences of Failure to Deduct or Pay	314