Commercial Guide to Tax Deduction at Source & Tax Collection at Source By Dr Girish Ahuja Dr Ravi Gupta Edition September 2024

Commercial Guide to Tax Deduction at Source Girish Ahuja

Commercial Guide to Tax Deduction at Source Girish Ahuja

Description

Is TDS tedious This is the moot question faced by a large number of persons who have been saddled with the responsibility of deducting tax at source. In fact, TDS will not be tedious if one is aware of the responsibilities and the procedures prescribed for TDS. This book aims at presenting the entire subject of TDS in an easy to understand manner so that every person dealing with this subject gets a clear grasp of the matter.

In the recent past there have been a lot of changes relating to scope of Deduction/Collection of tax at source and in the procedures for filing of TDS/TCS returns. An attempt has been made in this book to clarify the issues arising out of the recent amendments. Even the last minute changes in the provisions relating to this subject have been incorporated in the book. The judicial pronouncements have been analysed and mentioned at the relevant places. This is the latest and most upto date book for the assessment year 2025-26. The amendments made by the Finance Act, 2024 have been incorporated at the relevant places and the new sections which have been introduced have been elaborately discussed. The provisions have been explained with the help of suitable illustrations.

The book is useful for Chartered Accountants, Company Secretaries, Cost and Management Accountants, Tax Lawyers, Departmental Officers and all persons dealing with the subject of TDS/TCS.

Target Audience  Tax Professionals like Chartered Accountants, Lawyers, Cost Accountants etc.  Practicing Firms  Libraries of Colleges and Universities  CFOs and Corporate Tax Managers  Students of Professional Courses

About the Authors

Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. He got his Ph.D. from Faculty of Management Studies, University of Delhi. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountants of India (ICAI) and was placed in the merit list of both Intermediate and Final Examinations of the Institute. He is a senior faculty member of Shri Ram College of Commerce (Delhi University) arid also visiting faculty member of the Institute of Chartered Accountants of India, Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a member of Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many companies and has a vast and rich experience in the field of finance and taxation.

Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes.