TDS Ready Reckoner

1,650.00

  • Author : Taxmann
  • Edition : April 2021
  • Date of Publication : April 2021

Description

Taxmann’s TDS Ready Reckoner provides a ready referencer on all Sections of TDS and TCS. All provisions of TDS and TCS are covered in independent chapters with prominent headings for pin-pointed discussions on all aspects of law and compliances. The key highlights of this book are as follows:

  • Alphabetical TDS Reckoner
  • Your Queries on TDS
  • TDS Charts
  • FAQs on the following:
    • Section(s) 194P/194Q & 206C(1H)
    • Deferment of TDS on ESOPs by Start-ups

The Present Publication is the Latest Edition and amended as per the following:

  • The Finance Act 2021
  • The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

This book is divided into four divisions, namely:

  • Introduction
  • Tax Deduction at Source
  • Tax Collection at Source
  • Statement of Financial Transactions

The key features of the book are as follows:

  • [Tabular Format] Overview of all provisions of TDS and TCS in tabular Format
  • Information about all the interconnected provisions are provided at a single place
  • [Detailed Analysis] of TDS and TCS provisions
  • [Complete Analysis of the Rules] prescribed in respect of TDS and TCS
  • [Illustrations] for easy understanding of various complex provisions
  • [Guidance on the Controversial Issues] with supporting Case Laws
  • [Circulars and Notifications] are linked with the relevant provisions
  • [Forms] required for meeting compliance requirements

The detailed contents of the book are as follows:

  • Introduction
    • Overview of TDS/TCS Provisions
  • Tax Deduction at Source
    • TDS from Salaries (Section 192)
    • Deduction of Tax at Source from Employees’ Provident Fund Scheme
    • Deduction of Tax at Source from Interest on Securities
    • Deduction of Tax at Source from Dividends
    • Deduction of Tax at Source from Interest Other than Interest on Securities
    • Deduction of Tax at Source from Winnings from Horse Races
    • Deduction of Tax at Source from Payments to Contractors/Sub-Contractors
    • Payment in Respect of Life Insurance Policy
    • Deduction of Tax at Source from Payments Qua Deposits under NSS
    • Deduction of Tax at Source from Payments on Account of Repurchase of Units by Mutual Funds or Units by UTI
    • Deduction of Tax at Source from Commission on Sale of Lottery Tickets
    • Deduction of Tax at Source from Commission or Brokerage Payments
    • Deduction of Tax at Source from Rent Payments
    • Deduction of Tax at Source from Payment on Transfer of Certain Immovable Property
    • Deduction of Tax at Source from Rent Payments in Certain Cases
    • Deduction of Tax at Source from Joint Development Agreement
    • Deduction of Tax at Source from Fees for Professional or Technical Services
    • Deduction of Tax at Source from Income from Units
    • Deduction of Tax at Source on Payment of Compensation on Acquisitions of Certain Immovable Property
    • Income from Units of a Business Trust
    • Income from Units of an Investment Fund
    • Income from Investment in Securitisation Trust
    • Deduction of Tax at Source from Payments by Individual/HUF
    • Deduction of Tax at Source from Payments by E-Commerce Operator to E-Commerce Participant
    • Deduction of Tax at Source on Payment of Certain Sum for Purchase of Goods
    • Deduction of Tax at Source from Payments to Non-Residents
    • Deduction of Tax at Source from Income in Respect of Units of Non-Residents
    • Deduction of Tax at Source from Income from Units Payable to Off-Shore Funds
    • Deduction of Tax at Source on Income from Foreign Currency Bond or Global Depository Receipts of Indian Company
    • Deduction of Tax at Source from Income of Foreign Portfolio Investor from Securities
    • General Exemptions from Deduction of TDS
    • Certificate for Deduction of NIL/Lower TDS (Section 197)
    • Non-Deduction of Tax based on Self Declaration of Deductee in Form 15G/Form 15H (Section 197A)
    • Credit for TDS [Section 199 Read with Rule 37BA]
    • Deposit of TDS Deducted with Central Government (Section 200/Rule 30)
    • Filing of TDS Returns (Section 200(3)/Rule 31A)
    • TDS Certificates (Section 203)
    • Requirement on Payee to Furnish PAN/Aadhar Number for TDS (Section 206AA/Rule 37BC)
    • Special Provisions for Deduction of Tax at Source for Non-Filers of Income-Tax Return
    • Quarterly Returns by Banks to Report Interest Payments (Section 206A)
    • Consequences of Default in Obligations Relating to TDS
  • Tax Collection at Source
  • Statement of Financial Transactions
    • Reduction in Rate of Tax Deduction at Source (TDS) & Tax Collection at Source

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