A Practical Approach to TDS & TCS
by CA. R.S. KalraBook Currently Unavailable
This book is no longer available and has been discontinued
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| Chapter 1 Introduction |
| Chapter 2 TDS on salary (Section 192) |
| Chapter 3 TDS on payment of accumulated balance due to an employee (Section 192A) |
| Chapter 4 TDS from interest on securities (Section 193) |
| Chapter 5 TDS on payment of dividend (Section 194) |
| Chapter 6 TDS on interest other than interest on securities (Section 194A) |
| Chapter 7 TDS on winnings from lottery, game shows, and puzzle etc. (Section 194B) |
| Chapter 8 Winnings from online games (Section 194BA) |
| Chapter 9 TDS on winning from horse races (Section 194BB) |
| Chapter 10 TDS on payment to contractor (Section 194C) |
| Chapter 11 TDS on insurance commission (Section 194D) |
| Chapter 12 TDS on payment in respect of life insurance policy (Section 194DA) |
| Chapter 13 TDS on payments to non-resident sportsmen or sports association (Section 194E) |
| Chapter 14 TDS on payments in respect of deposit under National Savings Scheme (Section 194EE) |
| Chapter 15 TDS on payments on account of repurchase of units by Mutual Fund or Unit Trust of India (Section 194F) |
| Chapter 16 Commission on sale of lottery tickets (Section 194G) |
| Chapter 17 TDS on commission and brokerage (Section 194H) |
| Chapter 18 TDS on rent (Section 194-I) |
| Chapter 19 TDS on sale of immovable property (Section 194-IA) |
| Chapter 20 TDS on rent of property (Section 194-IB) |
| Chapter 21 TDS on payment made under specified agreement (Section 194-IC) |
| Chapter 22 TDS on professional or technical fees (Section 194J) |
| Chapter 23 TDS on income in respect of units of mutual fund (Section 194K) |
| Chapter 24 TDS on payments of compensation on acquisition of certain immovable property(Section 194LA) |
| Chapter 25 TDS on income by way of interest from Infrastructure Debt Fund (Section 194LB) |
| Chapter 26 TDS on Certain Income from Units of a Business Trust (Section 194LBA) |
| Chapter 27 TDS on Income in Respect of Units of Investment Fund (Section 194LBB) |
| Chapter 28 TDS on income in respect of investment in securitization trust (Section 194LBC) |
| Chapter 29 TDS on income by way of interest from indian company or business trust (Section 194LC) |
| Chapter 30 TDS on Income by way of Interest on certain Bonds/Government Securities (Section 194LD) |
| Chapter 31 TDS on payments of certain sums by individual and HUF (Section 194M) |
| Chapter 32 TDS on cash withdrawal from banks/post offices (Section 194N) |
| Chapter 33 TDS on E-commerce Operator (Section 194O) |
| Chapter 34 TDS on senior citizen above 75 Years (Section 194P) |
| Chapter 35 TDS on payment of certain sum for purchase of goods (Section 194Q) |
| Chapter 36 TDS on perquisites in respect of business (Section 194R) |
| Chapter 37 TDS on Virtual Digital Assets (Section 194S) |
| Chapter 38 TDS on non-resident payments (Section 195) |
| Chapter 39 Income payable “Net of Tax†(Section 195A) |
| Chapter 40 TDS on long term capital gains (LTCG) from units referred to in section 115AB (Section 196B) |
| Chapter 41 TDS on income from foreign currency bonds or GDRs (Section 196C) |
| Chapter 42 TDS on income of foreign institutional investors from securities (Section 196D) |
| Chapter 43 Certificate for deduction at lower rate (Section 197) |
| Chapter 44 No deduction to be made in certain cases (Section 197A) |
| Chapter 45 Tax Deducted at Source shall be deemed to be income received (Section 198) |
| Chapter 46 Credit for tax deducted (Section 199) |
| Chapter 47 Time limit for deposit of tax deducted at source (Section 200) |
| Chapter 48 Forms and time limit for submitting quarterly statement of tax deduction (TDS Returns) |
| Chapter 49 TDS certificate (Section 203) |
| Chapter 50 Processing of statements of tax deducted at source (Section 200A) |
| Chapter 51 Consequences of non-compliance to TDS (Section 201) |
| Chapter 52 Tax deduction and collection account number (Section 203A) |
| Chapter 53 Mandatory requirement of furnishing PAN & filling of income tax return |
| Chapter 54 Checklist for clause 34 of tax audit report to be considered by auditors |
| Chapter 55 Tax collection at source (Section 206C) |
