Law, Practice and Procedure on Tax Deduction & Collection at Source

This edition of Law, Practice and Procedure on Tax Deduction & Collection at Source, including Advance Tax and Refunds, is a comprehensive and authoritative guide designed to provide in-depth understanding of the legal framework, procedural requirements, and practical aspects relating to TDS and TCS under the Income Tax Act, 2025, as amended by the Finance Act, 2026. Authored by CA. (Dr.) Girish Ahuja and CA. (Adv.) Rahul Agrawal, this extensively revised 23rd Edition serves as an indispensable reference for chartered accountants, tax practitioners, advocates, finance professionals, departmental officers, academicians specializing in direct taxation.

The book explains the law governing tax deduction and collection at source in a clear and systematic manner, combining statutory provisions with procedural guidance, practical illustrations, and frequently asked questions to ensure practical applicability and ease of understanding. Covering both foundational and advanced concepts, it reflects the latest legislative amendments, compliance obligations, procedural changes, and judicial developments relevant for the assessment year and financial year governed by the Finance Act, 2026.

Blending statutory accuracy with practical insights, this updated edition offers a reliable and detailed resource on the law, practice, and procedure relating to tax deduction and collection at source, advance tax, and refund mechanisms under the evolving framework of Indian direct taxation law.