Bharat’s Handbook on Tax Deduction At Source Including Tax Collection At Source As amended by the Finance Act, 2023 by CA. P.T. Joy – 7th Edition April 2023.
Bharat’s Handbook on Tax Deduction At Source Including Tax Collection At Source As amended by the Finance Act, 2023 by CA. P.T. Joy – 7th Edition April 2023.
About Handbook on Tax Deduction At Source
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
Chapter 6      Section 194A — TDS from Interest other than Interest on Securities
Chapter 7      Section 194B — TDS from Winnings from  Lottery or Crossword Puzzle, etc.
Chapter 8      Section 194BA — TDS from Winnings from  Online games
Chapter 9      Section 194BB — TDS from Winnings from Horse Races
Chapter 10    Section 194C — TDS from Payments to Contractors
Chapter 11    Section 194D — TDS on Insurance Commission
Chapter 12    Section 194DA — TDS from Payment in Respect of Life Insurance Policy
Chapter 13    Section 194E — TDS from payments to Non-resident Sportsmen or Sports Associations
Chapter 14    Section 194EE — TDS from Payments in Respect of Deposits under National Savings Scheme, etc.
Chapter 15    Section 194F — TDS from Payment on account of repurchase of units by Mutual Fund or Unit Trust of India
Chapter 16    Section 194G — TDS on Commission etc., on sale of lottery tickets
Chapter 17    Section 194H — TDS on Commission and Brokerage
Chapter 18    Section 194-I — TDS from Rent
Chapter 19    Section 194-IA — TDS on Payment on Transfer of certain Immovable Property (other than agricultural land)
Chapter 20    Section 194-IB — TDS on Payment of rent by Certain Individuals or Hindu Undivided Family
Chapter 21    Section 194-IC — TDS on Payment under Specified Agreement
Chapter 22    Section 194J — TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee
Chapter 23    Section 194K — TDS on Income in respect of Units
Chapter 24    Section 194LA — TDS on Payment of Compensation on Acquisition of certain Immovable Property (other than agricultural land)
Chapter 25    Section 194LB — TDS from income by way of interest from Infrastructure Debt Fund
Chapter 26    Section 194LBA — TDS on Income from Units of Business Trusts
Chapter 27    Section 194LBB — TDS from Income in respect of Units of Investment Fund
Chapter 28    Section 194LBC — TDS from Income in respect of investment in Securitization Trust
Chapter 29    Section 194LC — TDS on Income by way of Interest from Indian Company or the Business Trusts
Chapter 30    Section 194LD — TDS from income by way of interest on certain bonds and Government Securities
Chapter 31    Section 194M — Payment of certain sums by certain Individuals or Hindu Undivided Family
Chapter 32    Section 194N — Payment of Certain Amounts in Cash (Substituted w.e.f. 01-07-2020)
Chapter 33    Section 194-O — Payment of Certain Sums by E-Commerce Operator to E-Commerce Participant (applicable w.e.f. 01-10-2020)
Chapter 34    Section 194P — TDS in the case of Specified Senior Citizen (applicable w.e.f. 01.07.2021)
Chapter 35    Section 194Q — TDS on payment of certain sum for purchase of goods (applicable w.e.f. 01.07.2021)
Chapter 36    Section 194R — TDS on Benefit of Perquisite in respect of Business or Profession (w.e.f. 01.07.2022)
Chapter 37    Section 194S — TDS on Transfer of Virtual Digital Asset
Chapter 38    Section 195 — Other Sums
Chapter 39    Section 195A — Income payable Net of Tax
Chapter 40    Section 196 — TDS from Interest or Dividend or Other Sums Payable to Government, Reserve Bank or Certain Corporations
Chapter 41    Section 196A — TDS from Income in respect of Units of Non-Residents
Chapter 42    Section 196B —TDS on Income from Units
Chapter 43    Section 196C — TDS from Income from foreign currency bonds or shares of Indian Company
Chapter 44    Section 196D — TDS from Income of Foreign Institutional Investors from Securities
Chapter 45Â Â Â Â Miscellaneous Provisions of TDS
Chapter 46    Section 206AB — Special Provisions for deduction of tax at source for non-filers of Income Tax Return (applicable w.e.f. 01.07.2021)
Chapter 47    Section 206C — Tax Collection at Source
Chapter 48    Section 206CCA — Special Provisions for collection of tax at source for non-filers of Income Tax Return (applicable w.e.f 01.07.2021)
Chapter 49Â Â Â Â Certificate, Statement and Return of Tax Deducted/Collected at Source
Chapter 50Â Â Â Â Consequences of Failure to Deduct or Pay.
Details :
- Publisher : Bharat Law House Pvt. Ltd.
- Author : CA. P.T. Joy
- Edition : 7th Edition April 2023
- ISBN-13 : 9788196260583
- ISBN-10 : 9788196260583
- Pages : 344 pages
- Language : English
- Binding : Paperback
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