Practical Approach to TDS & TCS

Chapter 1 - Introduction
Chapter 2 - TDS on salary (Section 192)
Chapter 3 - TDS on payment of the accumulated balance due to an employee (Section 192A)
Chapter 4 - TDS from interest on securities (Section 193)
Chapter 5 - TDS on payment of dividend (Section 194)
Chapter 6 - TDS on interest other than interest on securities (Section 194A)
Chapter 7 - TDS on winnings from the lottery, game shows, puzzles etc. (Section 194B)
Chapter 8 - Winnings from online games (Section 194BA)
Chapter 9 - TDS on winning from horse races (Section 194BB)
Chapter 10 - TDS on payment to contractor (Section 194C)
Chapter 11 - TDS on insurance commission (Section 194D)
Chapter 12 - TDS on payment in respect of life insurance policy (Section 194DA)
Chapter 13 - TDS on payments to non-resident sportsmen or sports associations (Section 194E)
Chapter 14 - TDS on payments in respect of deposit under the National Savings Scheme (Section 194EE)
Chapter 15 - TDS on payments on account of repurchase of units by Mutual Fund or Unit Trust of India (Section 194F)
Chapter 16 - Commission on sale of lottery tickets (Section 194G)
Chapter 17 - TDS on commission and brokerage (Section 194H)
Chapter 18 - TDS on rent (Section 194-I)
Chapter 19 - TDS on sale of immovable property (Section 194-IA)
Chapter 20 - TDS on rent of the property (Section 194-IB)
Chapter 21 - TDS on payment made under the specified agreement (Section 194-IC)
Chapter 22 - TDS on professional or technical fees (Section 194J)
Chapter 23 - TDS on income in respect of units of a mutual fund (Section 194K)
Chapter 24 - TDS on payments of compensation on acquisition of certain immovable property (Section 194LA)
Chapter 25 - TDS on income by way of interest from Infrastructure Debt Fund (Section 194LB)
Chapter 26 - TDS on Certain Income from Units of a Business Trust (Section 194LBA)
Chapter 27 - TDS on Income in Respect of Units of Investment Fund (Section 194LBB)
Chapter 28 - TDS on income in respect of investment in securitization trust (Section 194LBC)
Chapter 29 - TDS on income by way of interest from Indian company or business trust (Section 194LC)
Chapter 30 - TDS on Income by Way of Interest on Certain Bonds/Government Securities (Section 194LD)
Chapter 31 - TDS on payments of certain sums by individuals and HUF (Section 194M)
Chapter 32 - TDS on cash withdrawal from banks/post offices (Section 194N)
Chapter 33 - TDS on E-commerce Operator (Section 194O)
Chapter 34 - TDS on senior citizens above 75 Years (Section 194P)
Chapter 35 - TDS on payment of a certain sum for the purchase of goods (Section 194Q)
Chapter 36 - TDS on perquisites in respect of business (Section 194R)
Chapter 37 - TDS on Virtual Digital Assets (Section 194S)
Chapter 38 - TDS on non-resident payments (Section 195)
Chapter 39 - Income payable “Net of Tax” (Section 195A)
Chapter 40 - TDS on long-term capital gains (LTCG) from units referred to in section 115AB (Section 196B)
Chapter 54 - Checklist for clause 34 of the tax audit report to be considered by auditors
Chapter 55 - Tax collection at source (Section 206C)