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Bharat Handbook Tax Deduction at Source CA P T Joy
Bharat Handbook Tax Deduction at Source CA P T Joy
Description
Tax Deduction at Source or TDS, as it is popularly called, is as tedious as its acronym. The intricacies and nuances associated with TDS are difficult to comprehend. Every year there are amendments made either to widen the ambit of TDS or to fine tune the existing provisions. There are many circulars issued by CBDT on various provisions relating to TDS. There are judicial pronouncements on controversial issues that have been tested in the courts of law. The book provides the much-required guidance to the readers for effective and proper compliance of the provisions governing TDS.
This book has a unique methodology of enabling the readers to comprehend the subject. It deals with the entire gamut of the TDS and TCS provisions. Under each chapter, the basic aspects such as applicability; monetary limit, when to deduct, at what rate to deduct, time available for depositing, TDS return filing, time within which TDS certificate to be issued and annual return filing are presented in a tabular form. Subsequently, the analysis of various aspects and issues is ably dealt with by referring to appropriate circular(s) and citing relevant case laws.
This book on TDS serves as a ready reference to professionals, tax payers, business entities and tax department, besides being a useful addition to any library housing taxation books.
Contents
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 — TDS from 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
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 195 — Other Sums
Chapter 39 Section 195A — Income payable Net of Tax
Chapter 40 Section 196 — TDS from Interest or Dividend or Other Sums Payable to Government, Reserve Bank or Certain Corporations
Chapter 41 Section 196A — TDS from Income in respect of Units of Non-Residents
Chapter 42 Section 196B —TDS on Income from Units
Chapter 43 Section 196C — TDS from Income from foreign currency bonds or shares of Indian Company
Chapter 44 Section 196D — TDS from Income of Foreign Institutional Investors from Securities
Chapter 45 Miscellaneous Provisions of TDS
Chapter 46 Section 206AB — Special Provisions for deduction of tax at source for non-filers of Income Tax Return (applicable w.e.f. 01.07.2021)
Chapter 47 Section 206C — Tax Collection at Source
Chapter 48 Section 206CCA — Special Provisions for collection of tax at source for non-filers of Income Tax Return (applicable w.e.f 01.07.2021)
Chapter 49 Certificate, Statement and Return of Tax Deducted/Collected at Source
Chapter 50 Consequences of Failure to Deduct or Pay
About Author:
P T Joy :P.T. Joy is a Chartered Accountant with 21 years of post-qualification experience and has been in practice since the year 1999. He is a commerce graduate, law graduate and has been active in tax teaching for 15 years and has been a visiting faculty at various professional bodies including the Institute of Chartered Accountants of India, business schools and institutions. He has contributed articles on matters of taxes and finance in News dailies, ICAI publications, publications of industry organisations and other online publications. He has been a speaker at more than 500 seminars, meetings, discussions of professional bodies, Business Schools, Governmental organisations and live discussions of TV channels. He has also authored a book ‘Prohibition of Benami Property Transactions Act, 1988’, which is also published by M/s Bharat Law House Pvt Ltd.
| Weight | 0.435 kg |
|---|---|
| bookauthor | P T Joy |
| binding | Paperback |
| edition | Edition August 2024 |
| hsn | 49011010 |
| language | English |
| publisher | Bharat Law House |
| isbn | 9788119565788 |
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