Bharat T D S Ready Reckoner By B. Ramaswamy Edition October 2023

Bharat T D S Ready Reckoner By B. Ramaswamy Edition 2023

Bharat T D S Ready Reckoner By B. Ramaswamy Edition 2023

Contents

Chapter 1       Introduction to TDS (Tax Deducted at Source)

Chapter 2       Tax Deduction at Source on Income from Salary, Income from Interest, Income from the Sale of Property, and Income from EPF Withdrawals

Chapter 3       Tax Collection at Source

Chapter 4       Highlights of amendments made by Finance Act, 2023

Chapter 5       Related Rule(s) under Income-Tax Rule

Chapter 6       Prescribed Form as per Income-Tax Rules

Chapter 7       Different Rules Used in Various TDS Sections

Chapter 8       Compounding of Offences Punishable under Various Categories

Chapter 9       Standard Operating Procedure Defining the Roles of Different TDS Authorities in Addressing the Issue of Prosecution and Compounding of TDS Cases

Chapter 10     Appeals, Decision of the Commissioner of Income-tax (Appeals) & Disposal of Appeals

Chapter 11     TDS Provisions Applicable to Non-Resident Indians (NRIs)

Chapter 12     Relevant Case Laws: Sections and Latest Judgment

Chapter 13     Conclusion