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