TDS Simplified is a practical and useful book, in the form of questions and answers, providing guidance to the day-to-day businesses about the TDS compliances. This book, while answering the questions, takes care ofthe application of TDS provisions, difficulties faced by businesses in complying with the TDS provisions, jurisprudence, challenges, and probable solutions. This practical guide, if it were to be called, seeks to assist businesses to comply with TDS obligations by adopting a balanced approach. The unique aspect of this book is that it seeks to provide solutions or answers to all possible questions without requiring the reader to go through the legal provisions and judicial precedents (including reconciling the conflicting judicial views). A business person who is looking for straight forward answers to his TDS related questions shall find it a valuable resource.
The Author, Nitin Vaid, has also made efforts to make this book equally useful for tax professionals. The most of the answers have been validated in the light of the available jurisprudence. A reference of applicable judicial precedent or Board Circular/Notification/Instruction is also given with answers. Also, the Appendix of this book captures relevant abstracts of the key case laws to help the tax professionals forming a view while delivering to their clients.