Bharat Practical Approach to TDS TCS By R.S. Kalra
Bharat Practical Approach to TDS TCS By R.S. Kalra
About Practical Approach to TDS TCS
Chapter 1Introduction
Chapter 2TDS on salary (Section 192)
Chapter 3TDS on payment of accumulated balance due to an employee (Section 192A)
Chapter 4TDS from interest on securities (Section 193)
Chapter 5TDS on payment of dividend (Section 194)
Chapter 6TDS on interest other than interest on securities (Section 194A)
Chapter 7TDS on winnings from lottery, game shows, and puzzle etc. (Section 194B)
Chapter 8Winnings from online games (Section 194BA)
Chapter 9TDS on winning from horse races (Section 194BB)
Chapter 10TDS on payment to contractor (Section 194C)
Chapter 11TDS on insurance commission (Section 194D)
Chapter 12TDS on payment in respect of life insurance policy (Section 194DA)
Chapter 13TDS on payments to non-resident sportsmen or sports association (Section 194E)
Chapter 14TDS on payments in respect of deposit under National Savings Scheme (Section 194EE)
Chapter 15TDS on payments on account of repurchase of units by Mutual Fund or Unit Trust of India (Section 194F)
Chapter 16Commission on sale of lottery tickets (Section 194G)
Chapter 17TDS on commission and brokerage (Section 194H)
Chapter 18TDS on rent (Section 194-I)
Chapter 19TDS on sale of immovable property (Section 194-IA)
Chapter 20TDS on rent of property (Section 194-IB)
Chapter 21TDS on payment made under specified agreement (Section 194-IC)
Chapter 22TDS on professional or technical fees (Section 194J)
Chapter 23TDS on income in respect of units of mutual fund (Section 194K)
Chapter 24TDS on payments of compensation on acquisition of certain immovable property (Section 194LA)
Chapter 25TDS on income by way of interest from Infrastructure Debt Fund (Section 194LB)
Chapter 26TDS on Certain Income from Units of a Business Trust (Section 194LBA)
Chapter 27TDS on Income in Respect of Units of Investment Fund (Section 194LBB)
Chapter 28TDS on income in respect of investment in securitization trust (Section 194LBC)
Chapter 29TDS on income by way of interest from Indian company or business trust (Section 194LC)
Chapter 30TDS on Income by way of Interest on certain Bonds/Government Securities (Section 194LD)
Chapter 31TDS on payments of certain sums by individual and HUF (Section 194M)
Chapter 32TDS on Payment of Certain Amounts in Cash (Section 194N)
Chapter 33TDS on E-commerce Operator (Section 194O)
Chapter 34TDS on senior citizen above 75 years (Section 194P)
Chapter 35TDS on payment of certain sum for purchase of goods (Section 194Q)
Chapter 36TDS on perquisites in respect of business (Section 194R)
Chapter 37TDS on Virtual Digital Assets (Section 194S)
Chapter 38Payments to Partners of Firms (Section 194T)
Chapter 39TDS on Non-resident Payments (Section 195)
Chapter 40Income Payable “Net of Tax” (Section 195A)
Chapter 41Interest or Dividend or Other Sums Payable to Government, Reserve Bank or Certain Corporations (Section 196)
Chapter 42Income in Respect of Units of Non-Residents (Section 196A)
Chapter 43TDS on Long Term Capital Gains (LTCG) from Units Referred to in Section 115AB (Section 196B)
Chapter 44TDS on Income from Foreign Currency Bonds or GDRs (Section 196C)
Chapter 45TDS on Income of Foreign Institutional Investors from Securities (Section 196D)
Chapter 46Certificate for Deduction at Lower Rate (Section 197)
Chapter 47No Deduction to be made in Certain Cases (Section 197A)
Chapter 48Tax Deducted at Source shall be Deemed to be Income Received (Section 198)
Chapter 49Credit for Tax Deducted (Section 199)
Chapter 50Time Limit for Deposit of Tax Deducted at Source (Section 200)
Chapter 51Forms and Time Limit for Submitting Quarterly Statement of Tax Deduction (TDS Returns)
Chapter 52TDS Certificate (Section 203)
Chapter 53Processing of Statements of Tax Deducted at Source (Section 200A)
Chapter 54Consequences of Non-Compliance to TDS (Section 201)
Chapter 55Tax Deduction and Collection Account Number (Section 203A)
Chapter 56Mandatory Requirement of Furnishing PAN & Filing of Income Tax Return
Chapter 57Checklist for Clause 34 of Tax Audit Report to be Considered by Auditors
Chapter 58 Tax Collection at Source (Section 206C)