Tax Deduction at Source or TDS, as it is popularly called, is as tedious as its acronym. The intricacies and nuances associated with TDS are difficult to comprehend. Every year there are amendments made either to widen the ambit of TDS or to fine tune the existing provisions. There are many circulars issued by CBDT on various provisions relating to TDS. There are judicial pronouncements on controversial issues that have been tested in the courts of law. The book provides the much-required guidance to the readers for effective and proper compliance of the provisions governing TDS.
This book has a unique methodology of enabling the readers to comprehend the subject. It deals with the entire gamut of the TDS and TCS provisions. Under each chapter, the basic aspects such as applicability; monetary limit, when to deduct, at what rate to deduct, time available for depositing, TDS return filing, time within which TDS certificate to be issued and annual return filing are presented in a tabular form. Subsequently, the analysis of various aspects and issues is ably dealt with by referring to appropriate circular(s) and citing relevant case laws.
This book on TDS serves as a ready reference to professionals, tax payers, business entities and tax department, besides being a useful addition to any library housing taxation books.
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
• 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 45    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 49    Certificate, Statement and Return of Tax Deducted/Collected at Source
• Chapter 50    Consequences of Failure to Deduct or Pay