Handbook on Tax Deduction At Source

Handbook on Tax Deduction At Source by P.T. Joy is a clear and practical guide to understanding and applying TDS provisions under Indian tax laws. Whether you're a tax professional, business owner, or student, this book helps you navigate TDS rules, compliance requirements, and filing procedures with ease.

Key Features:

• Covers all key TDS sections including 194C, 194J, 194I, and more
• Updated with the latest TDS rates, rules, and amendments
• Step-by-step guidance on TDS return filing and compliance
• Includes practical examples, FAQs, and penalty details
• Ideal for chartered accountants, tax consultants, businesses, and finance students

Chapter 1 Collection and Recovery of Tax - Introduction
Chapter 2 Section 192 - TDS on Salary
Chapter 3 Section 192A - Payment of accumulated balance to employees
Chapter 4 Section 193 - TDS from Interest on Securities
Chapter 5 Section 194 - TDS from Dividends
Chapter 6 Section 194A - TDS from Interest other than Interest on Securities
Chapter 7 Section 194B - TDS from Winnings from Lottery or Crossword Puzzle, etc.
Chapter 8 Section 194BA- Winnings from Online Games
Chapter 9 Section 194BB - TDS from Winnings from Horse Races
Chapter 10 Section 194C - TDS from Payments to Contractors
Chapter 11 Section 194D -TDS on Insurance Commission
Chapter 12 Section 194DA - TDS from Payment in Respect of Life Insurance Policy
Chapter 13 Section 194E - TDS from Payments to Non-resident Sportsmen or Sports Associations
Chapter 14 Section 194EE - TDS from Payments in respect of deposits under National Savings Scheme, etc.
Chapter 15 Section 194F - TDS from Payment on account of repurchase of units by Mutual Fund or Unit Trust of India - (omitted w.e.f. 01.10.2024)
Chapter 16 Section 194G - TDS on Commission etc., on sale of lottery tickets
Chapter 17 Section 194H - TDS on Commission and Brokerage
Chapter 18 Section 194-I - TDS from Rent
Chapter 19 Section 194-IA - TDS on Payment on Transfer of certain Immovable Property (other than agricultural land)
Chapter 20 Section 194-IB - TDS on Payment of rent by Certain Individuals or Hindu Undivided Family
Chapter 21 Section 194-IC - TDS on Payment under Specified Agreement
Chapter 22 Section 194J - TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee
Chapter 23 Section 194K - TDS on Income in respect of Units
Chapter 24 Section 194LA - TDS on Payment of Compensation on Acquisition of certain Immovable Property (Other Than Agricultural Land)
Chapter 25 Section 194LB - TDS from income by way of interest from Infrastructure Debt Fund
Chapter 26 Section 194LBA - TDS on Income from Units of Business Trusts
Chapter 27 Section 194LBB - TDS from Income in respect of Units of Investment Fund
Chapter 28 Section 194LBC - TDS from Income in Respect of Investment in Securitization Trust
Chapter 29 Section 194LC - TDS on Income by way of Interest from Indian Company or the Business Trusts
Chapter 30 Section 194LD - TDS from Income by Way of Interest on Certain Bonds and Government Securities
Chapter 31 Section 194M - Payment of certain sums by certain Individuals or Hindu Undivided Family
Chapter 32 Section 194N - Payment of Certain Amounts in Cash (Substituted w.e.f. 01-07-2020)
Chapter 33 Section 194-O - Payment of Certain Sums by E-Commerce Operator to E-Commerce Participant (applicable w.e.f. 01-10-2020)
Chapter 34 Section 194P - TDS in the case of Specified Senior Citizen (applicable w.e.f. 01.07.2021)
Chapter 35 Section 194Q - TDS on payment of certain sum for purchase of goods (applicable w.e.f. 01.07.2021)
Chapter 36 Section 194R – TDS on Benefit of Perquisite in respect of Business or Profession (w.e.f. 01.07.2022)
Chapter 37 Section 194S – TDS on Transfer of Virtual Digital Asset
Chapter 38 Section 194T - Payment to partners of Firm (w.e.f. 01.04.2025)
Chapter 39 Section 195 - Other Sums
Chapter 40 Section 195A -Income payable Net of Tax
Chapter 41 Section 196 - TDS from Interest or Dividend or Other Sums Payable to Government, Reserve Bank or Certain Corporations
Chapter 42 Section 196A - TDS from Income in respect of Units of Non-Residents
Chapter 43 Section 196B -TDS on Income from Units
Chapter 44 Section 196C - TDS from Income from foreign currency bonds or shares of Indian Company
Chapter 45 Section 196D - TDS from Income of Foreign Institutional Investors from Securities
Chapter 46 Miscellaneous Provisions of TDS
Chapter 47 Section 206AB - Special Provisions for Deduction of Tax at Source for Non-filers of Income Tax Return
Chapter 48 Section 206C - Tax Collection at Source
Chapter 49 Section 206CCA - Special Provisions for Collection of Tax at Source for Non-filers of Income Tax Return
Chapter 50 Certificate, Statement and Return of Tax Deducted/Collected at Source
Chapter 51 Consequences of Failure to Deduct or Pay