Which are imp TDS sections to be learned?

Prerna, I opine that you need not study all section at IPCC level. Please glance through the following important sections in TDS Chapter. These sections will help in studies and career aswell. 1. S 192 - Salary 2. 194 C - TDS on Contract 3. 194 H - TDS on Commission 4. 194 I - TDS on Rent 5. 194 J - TDS on Profession 6. 194 A - Interest, other than interest on securities. Know atleast the following for each of the above a. Threshold/Exemption limit b. TDS Rate c. Special cases Do not try to go in detail for TDS (other than above sections). even if you quit the whole chapter, you will not be at great loss. leverage the time on other chapters. However, considering its importance everywhere, I suggest that you give reading atleast to the sections mentioned above. All the best. CA Vishwas Aradhya | +91 95913 18000 itsvishwas @ gmail.com Bangalore

you have to must prepare following sections.

192

194A

194C

194I

194H

194J

THESE ARE MUST

whether 194A is an important one..

 

Otherwise, Animesh's views are good.