Practical Guide On TDS And TCS
by CA. G. SekarBook Currently Unavailable
This book is no longer available and has been discontinued
Browse Other BooksFeatures/Highlights:
- Concise Presentation of the law relating to TDS and TCS.
- Ready Referencer for TDS and TCS rates clearly demarcating rates for various Assesses under different situations.
- Simplified, yet detailed and comprehensive procedures on how to compute income under the head "Salaries" and "Income from House Property" for determining TDS on Salaries.
- Coverage of Relief for VRS Compensation, Arrears of Salary, etc.
- All Latest Amendments, Circulars, Notifications included.
- Answers to various questions on TDS.
- Provisions and Procedure for TCS.
- Formalities and procedure for e-TDS Return and e-TCS Returns.
- Summary of Provisions relating to Annual Information Return.
SUBJECT INDEX
| Chapter FTR Finance Act 2023 Amendments | F.1 F.24 |
| Chapter 1 Tax Deducted at Source (TDS) - Ready Reckoner | 1.1 - 1.38 |
| Chapter 2 Salaries [Sec.192], [Sec.192A] | 2.1-2.82 |
| Chapter 3 Interest on Securities [Sec.193] | 3.1-3.4 |
| Chapter 4 Dividends [Sec.194] | 4.1-4.4 |
| Chapter 5 Interest other than Interest on Securities [Sec.194A] | 5.1-5.10 |
| Chapter 6 Winnings from Lottery, Crossword Puzzles, Horse Races etc. [Sec.194B and 194BB] | 6.1-6.4 |
| Chapter 7 Payments to contractors [Sec.194C] | 7.1 7.12 |
| Chapter 8 Insurance Commission [Sec. 194D], [Sec.194DA] | 8.1-8.4 |
| Chapter 9 NSS Payments, Repurchase of units by Mutual Funds & UTI, Lottery Commission [Sec. 194EE, 194F, 194G] | 9.1-9.2 |
| Chapter 10 Commission or Brokerage [Sec.194H] | 10.1-10.4 |
| Chapter 11 Rent [Sec.194-I] and Transfer of Certain Immovable Property Other than Agricultural Land [Sec.194-IA] | 11.1-11.12 |
| Chapter 12 Fees for Professional or Technical Services [Sec.194J] | 12.1-12.6 |
| Chapter 13 Income from Units, Payment of Certain Sums & Payment by E-Commerce Operator [Sec.194K-194S] | 13.1-13.22 |
| Chapter 14 TDS on Compensation on Acquisition of Certain Immovable Properties [Sec.194LA] | 14.1-14.2 |
| Chapter 15 TDS in respect of Payments to Non-Residents | 15.1-15.20 |
| Chapter 16 Tax Deduction Account Number (TAN), TDS Certificates and Penal Provisions | 16.1-16.16 |
| Chapter 17 Tax Collected at Source (TCS) [Sec.206C] | 17.1-17.18 |
| Chapter 18 E-TDS & TCS Returns & Online Tax A/c Systems | 18.1-18.206 |
| Chapter 19 Forms | 19.1-19.126 |
| Annex.1 FAQ'S on Form 24G | A.1.1-A.1.12 |
| Annex.2 Statement of Financial Transactions or Reportable A/c | A.2.1-A.2.22 |
