Contents of the book :
- Introduction
- Tax Deduction and Collection Account Number & PAN : Sections 203A, 206CA & 206AA
- Deposit and Credit of Tax Deducted at Source
- Reduction of Prescribed Rates for Deduction of Tax
- Certificate for TAx Deducted at Source Till 31-3-2010 : Section 203
- Quarterly Statements for Tax Deducted at Source w.e.f. 1-4-2005
- Submission of Prescribed Returns : Sections 206 and 206A
- Salaries : Sections 192 & 192A
- Interest on Securities : Section 193
- Dividends : Section 194 and Section 115-o
- Interest other than Interest on Securities : Section 194A
- Winning From lottery or Crossword Puzzle : Section 194B
-
Winning from Horse Races : Section 194BB
- Payments to Contractors & Sub-Contractors Section 194c
- Insurance Commission : Sections 194D and 194DA
- Payment to Non-Resident Sportmen or Sports Associations : Section 194E
- Payments in Respect of Deposits under National Saving Scheme, ETC Section 194EE
- Repurchase of Units by Matual Fund or Unit Trust : Section 194F
- Commission on Sale of Lottery Tickets ; Section 194G
- Commission, Brokerage ETC. : Section 194H As inserted From 1-6-2001
- Rent : Section 194-1
- Fees for Professional or Technical Services : Section 194J
- Income in Respect of Units : Section 194K amd Tax on Distributed Income under Section 115R
- Compensation for Land Acquisition/Transfer of Immovable Properties : Sections 194L, 194LA and 194IA
- Sums Payable to Non-Residents : Sections 194lb, 194LBA, 194LC and 195
- Income in Respect of units of Non-Residents : No TAx Deductible w.e.f. 1-4-2003- Section 196A
- Income From Units of Offshore Funds : Section 196B
- Income from Foreign Currency Bonds or Shares : Section 196c
- Income of Foreign Institutional Investors from Securitie : Section 196D
- Collection of Tax at Source : Section 206C
- Penalties, Interst and Fines levible for Non-Compliance with TDS and TCS Provisions
- Prosecution for Non-Compilance with provisions of Tax Deduction and Tax Collection at Source
- Advance Tax
- Appendices
Commercial's Tax Deduction & Collection at Source (TDS, TCS) by S. R. Kharbanda, V. Gopalan
- Publisher: Commercial Law Publisher
- Book Code: 9788193663172
- Availability: Out Of Stock
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Rs1,750.00