Description
Handbook on Tax Deduction at Source, a comprehensive and up-to-date guide tailored for professionals dealing with Indian taxation. Whether you’re a chartered accountant, financial advisor, tax consultant, or business owner, this book serves as a reliable companion for understanding, applying, and managing TDS effectively.
Highlights of the Handbook:
Covers all key TDS provisions under the Income Tax Act
In-depth explanations of sections like 192, 194A, 194C, 194H, 194J, and more
Latest TDS rates, thresholds, and exemptions for FY 2024–25
Step-by-step process for TDS deduction, payment, and filing of returns
Common errors, penalties, and how to avoid them
Real-world case studies and FAQs for better clarity
Formats, annexures, and compliance calendars included
TABLE OF 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
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