Law, Practice & Procedure on Tax Deduction & Collection at Source including Advance Tax & Refunds

by Dr. Girish Ahuja & CA (Adv.) Rahul Agarwal

Preface to the Twenty-third Edition	v
About the Authors	vii
Detailed Contents	xi
List of Circulars	xli
Table of Cases	xliii

CR-1 Comparative Sections, Rules and Forms of TDS/TCS Provisions	4
CR-2 Comparative Legislative Changes in TDS/TCS Provisions	20

CR-3 Amendment brought in TDS & TCS provisions by the Finance Act, 2026	48
CR-4 TDS & TCS at a glance	51
CR-5 Time & Mode of Payment of TDS & TCS at a glance	59
CR-6 Declaration & Certificates	62
CR-7 Statement of TDS & TCS at a glance	64
CR-8 Withholding Tax Rates Applicable in the Treaties that India has entered into with Various Countries.	66
CR-9 Section Codes and list of Nature of Remittances	73

Chapter 1: System of Collection of Tax [Sections 390 and 391]	100
Chapter 2: Overview of Provisions relating to TDS/TCS	106

Chapter 3: TDS on Salary and accumulated balance due to an employee	116
Chapter 4: How to estimate income under the head "Salaries" for purpose of TDS[Sections 15 to 19]	165

Chapter 1 Chapter 5: TDS on Commission or Brokerage[Section 393(1) (Table Sl. No. 1(i) and (ii) (erstwhile Sections 194D and 194H)]	226
Chapter 6: TDS on Payment of Rent[Section 393(1) (Table: Sl. No. 2) (erstwhile Section 194-IB & 194-I)]	253
Chapter 7: TDS on payment on Transfer of certain immovable property other than Agricultural land[Section 393(1) (Table: Sl. No. 3) (erstwhile sections 194-IA, 194-IC and 194LA)]	282
Chapter 8: TDS on Income from Capital Market[Section 393(1) (Table Sl. No. 4) (erstwhile Sections 194K, 194LBA(1), 194LBB,194LBC(1))]	303
Chapter 9: TDS on Interest Income[Section 393(1) (Table Sl. No. 5) (erstwhile Section 193 and 194A)]	327
Chapter 10: TDS on Payments to Contractors, Fees for professional and technical services [Section 393(1) (Table Sl. No. 6) (erstwhile Section 194C, 194M and 194J)]	378
Chapter 11: TDS on Dividends[Section 393(1) (Table: Sl. No. 7) (erstwhile section 194)]	444
Chapter 12: TDS in Other Cases[Section 393(1) Table Sl. No. 8 (erstwhile Sections 194DA, 194Q, 194P, 194R, 194O and 194S)]	451