This document, titled 'TDS: A 3-DEE System - Amended up to 30th June 2021', is the third edition of a practical guide to Tax Deducted at Source (TDS) and Tax Collected at Source (TCS). Authored by R.S. Kalra, a Chartered Accountant, it provides a comprehensive overview of the "3-DEE" system: Deduct, Deposit, and Declare. The book is updated as of June 30, 2021, making it a valuable resource for understanding the intricacies of TDS and TCS regulations. It is particularly useful for tax professionals, administrators, and anyone needing clarity on direct tax matters.