Guide to Tax Deduction At Source & Tax Collection at Source
by Dr. Girish Ahuja & Dr. Ravi GuptaBook Currently Unavailable
This book is no longer available and has been discontinued
Browse Other BooksCONTENTS
| Preface to the Twentieth Edition | v |
| List of Circulars | ix |
| Table of Cases | xiii |
| Chapter 1 System of Collection of Tax [Sections 190 and 191] | 1 |
| Chapter 2 TDS from Salary [Section 192] | 13 |
| Chapter 3 How to Estimate Income under the Head “Salaries†for Purposes of TDS[Sections 15 to 17] | 60 |
| Chapter 4 TDS from Payment of Accumulated Balance due to an Employee from Recognised Provident Fund [Section 192A] | 144 |
| Chapter 5 TDS from Interest on Securities [Section 193] | 152 |
| Chapter 6 TDS from Dividends [Section 194] | 182 |
| Chapter 7 TDS from Interest other than Interest on Securities [Section 194A] | 188 |
| Chapter 8 TDS from Winnings from Lottery, Crossword Puzzle, Card Game, etc.[Section 194B] | 220 |
| Chapter 9 TDS from Winnings from online games [Sections 194BA] | 230 |
| Chapter 10 TDS from Winnings from Horse Races [Section 194BB] | 235 |
| Chapter 11 TDS from Payments to Contractor (Including Sub-contractor) [Section 194C] | 241 |
| Chapter 12 TDS from Insurance Commission [Section 194D] | 285 |
| Chapter 13 TDS from Payment in Respect of Life Insurance Policy [Section 194DA] | 294 |
| Chapter 14 TDS from Payments to Non-resident Sportsmen or Entertainer or Sports Associations [Section 194E] | 301 |
| Chapter 15 TDS from Payments in Respect of Deposit under National Savings Scheme,etc. [Section 194EE] | 308 |
| Chapter 16 TDS from Commission, etc., on Sale of Lottery Tickets [Section 194G] | 315 |
| Chapter 17 TDS from Commission and Brokerage [Section 194H] | 324 |
| Chapter 18 TDS from Rent [Section 194-I] | 341 |
| Chapter 19 TDS on Payment on Transfer of Certain Immovable Property [Section 194-IA] | 366 |
| Chapter 20 TDS from payment of rent by certain Individuals or HUF [Section 194-IB] | 373 |
| Chapter 21 TDS from Payment under Specified Agreement Referred to in Section 45(5A)[Section 194-IC] | 378 |
| Chapter 22 TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee [Section 194J] | 384 |
| Chapter 23 TDS from Income in respect of units [Section 194K] | 408 |
| Chapter 24 TDS from Payment of Compensation on Acquisition of Certain Immovable Property [Section 194LA] | 416 |
| Chapter 25 TDS from Income by Way of Interest from Infrastructure Debt Fund [Section194LB] | 426 |
| Chapter 26 Distributed Income of the Nature Referred to in Section 10(23FC) and 10(23FCA) Payable by Business Trust to Unit Holder [Section 194LBA] | 431 |
| Chapter 27 TDS from Income in Respect of Units of Investment Fund [Section 194LBB] | 438 |
| Chapter 28 TDS from Income in Respect of Investment in Securitisation Trust [Section 194LBC] | 445 |
| Chapter 29 TDS from Income by Way of Interest from Indian Company or the Business Trust [Section 194LC] | 451 |
| Chapter 30 TDS on Income by Way of Interest on Certain Bonds and Government Securities [Section 194LD] | 458 |
| Chapter 31 TDS from Payment of certain sums by certain individuals or Hindu undivided family [Section 194M] | 466 |
| Chapter 32 TDS on Payment of certain amounts in cash [Section 194N] | 471 |
| Chapter 33 TDS from Payment of Certain Sums by E-commerce Operator to E-commerce Participant [Section 194-O] | 480 |
| Chapter 34 TDS in case of specified senior citizen [Section 194P] | 492 |
| Chapter 35 TDS on Payment of Certain Sum for Purchase of Goods [Section 194-Q] | 496 |
| Chapter 36 TDS on Benefit of Perquisite in Respect of Business or Profession [Section 194-R] | 511 |
| Chapter 37 TDS on Payment on Transfer of Virtual Digital Asset [Section 194-S] | 526 |
| Chapter 38 TDS from Payments (other than Salary) to Non-residents and Foreign Company [Sections 195, 196A, 196B, 196C and 196D] | 538 |
| Chapter 39 Other Provisions Relating to TDS [Sections 195A to 206AB] | 596 |
| Chapter 40 Tax Collection at Source [Sections 206C, 206CC and 20CCCA] | 640 |
| Chapter 41 Statement/Return of Tax Deducted/ Collected at Source [Sections 200(3),206A, 206C(3), (3B), (5) and (5A) to (5D), 206CB] | 668 |
| Chapter 42 Consequences of Defaults [Sections 201, 206C(6) to (8), 234E, 271C, 271CA,271H, 272A(2), 272BB, 276B and 276BB] | 686 |
| Chapter 43 Equalisation Levy | 715 |
| Chapter 44 Frequently Asked Questions | 734 |
| Chapter 45 Advance Payment of Tax [Sections 207-211, 218 and 219] | 770 |
| Chapter 46 Refunds [Sections 237 to 242 and 245] | 786 |
| Appendix 1 Relevant Rules | 797 |
| Appendix 2 Recent Judicial Decisions | 832 |
| Appendix 3 Relevant Circulars and Notifications | 899 |
| Appendix 4 Relevant Forms | 1135 |
| Appendix 5 Notified Foreign Institutional Investors | 1240 |
