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  • Commercial's Tax Deduction and Collection at Source (TDS, TCS) by S. R. Kharbanda, Prem Nath and Adv. V. Gopalan (18th HB Edn. May 2016)
Contents of the book :
  1. Introduction
  2. Tax Deduction and Collection Account Number & PAN : Sections 203A, 206CA & 206AA
  3. Deposit and Credit of Tax Deducted at Source
  4. Reduction of Prescribed Rates for Deduction of Tax
  5. Certificate for TAx Deducted at Source Till 31-3-2010 : Section 203
  6. Quarterly Statements for Tax Deducted at Source w.e.f. 1-4-2005
  7. Submission of Prescribed Returns : Sections 206 and 206A
  8. Salaries : Sections 192 & 192A
  9. Interest on Securities : Section 193
  10. Dividends : Section 194 and Section 115-o
  11. Interest other than Interest on Securities : Section 194A
  12. Winning From lottery or Crossword Puzzle : Section 194B
  13. Winning from Horse Races : Section 194BB
  14. Payments to Contractors & Sub-Contractors Section 194c
  15. Insurance Commission : Sections 194D and 194DA
  16. Payment to Non-Resident Sportmen or Sports Associations : Section 194E
  17. Payments in Respect of Deposits under National Saving Scheme, ETC Section 194EE
  18. Repurchase of Units by Matual Fund or Unit Trust : Section 194F
  19. Commission on Sale of Lottery Tickets ; Section 194G
  20. Commission, Brokerage ETC. : Section 194H As inserted From 1-6-2001
  21. Rent : Section 194-1
  22. Fees for Professional or Technical Services : Section 194J
  23. Income in Respect of Units : Section 194K amd Tax on Distributed Income under Section 115R
  24. Compensation for Land Acquisition/Transfer of Immovable Properties : Sections 194L, 194LA and 194IA
  25. Sums Payable to Non-Residents : Sections 194lb, 194LBA, 194LC and 195
  26. Income in Respect of units of Non-Residents : No TAx Deductible w.e.f. 1-4-2003- Section 196A
  27. Income From Units of Offshore Funds : Section 196B
  28. Income from Foreign Currency Bonds or Shares : Section 196c
  29. Income of Foreign Institutional Investors from Securitie : Section 196D
  30. Collection of Tax at Source : Section 206C
  31. Penalties, Interst and Fines levible for Non-Compliance with TDS and TCS Provisions
  32. Prosecution for Non-Compilance with provisions of Tax Deduction and Tax Collection at Source
  33. Advance Tax
  34. Appendices

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Commercial's Tax Deduction and Collection at Source (TDS, TCS) by S. R. Kharbanda, Prem Nath and Adv. V. Gopalan (18th HB Edn. May 2016)

  • Rs1,550.00