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  • Taxmann's Deduction of Tax at Source (TDS) with Advance Tax and Refunds by Dr. Vinod K. Singhania [Edn. 2022]

This book provides legal analysis of the provisions relating to TDS, TCS, Advance Tax and Refunds under the Income-tax Act. It also includes guidance on all practical problems supported by illustrations and legal jurisprudence.

The Present Publication is the 35th Edition, authored by Dr Vinod K. Singhania. This book is amended by the Finance Act, 2022 and divided into four divisions, namely:

  • Deduction of Tax at Source
  • Advance Tax
  • Tax Collection at Source
  • Refund

The key features of the book are as follows:

  • [Detailed Analysis] of TDS and TCS provisions
  • [40+ Original Illustrations] for easy understanding of various complex provisions
  • [Case Laws] covering the ratio of all important Case Laws relating to TDS & TCS
  • [Complete Analysis of the Rules] prescribed for TDS and TCS provisions
  • [Guidance on the Controversial Issues] with supporting Case Laws
  • [Circulars and Notifications] are linked with the relevant provisions
  • [Referencer] for the following:
    • Tax Rates w.r.t. to TDS
    • Withholding Tax Rates
    • Rates for TCS
    • Advance Tax Rates
    • Calendar for TDS, TCS & Advance Payment of Tax

The detailed contents of the book are as follows:

  • Deduction of Tax at Source
    • Deduction of Tax at Source from Salary
    • How to work out estimated salary and quantum of tax to be deducted therefrom
    • Tax deduction from the accumulated balance of provident fund due to an employee
    • How to compute taxable premature withdrawal of provident fund and tax to be deducted therefrom
    • Deduction of tax at source from interest on securities
    • How to compute interest on securities and tax-deductible therefrom at source
    • Deduction of tax at source from dividend
    • How to compute dividends and tax-deductible therefrom
    • Deduction of tax at source from interest other than interest on securities
    • How to compute interest (other than interest on securities) and tax-deductible therefrom
    • Tax deduction from winnings from the lottery, crossword puzzles, card games or other games
    • Winnings from a lottery, crossword puzzle, card games, or other games and tax to be deducted therefrom
    • Tax deduction from winnings from horse race
    • Winnings from horse races and tax to be deducted thereon
    • Tax deduction from payments to contractors
    • What constitutes a payment to contractor/sub-contractor and how much tax is to be deducted therefrom
    • Tax deduction from insurance commission
    • How to compute insurance commission and tax to be deducted therefrom
    • Tax deduction from payment in respect of life insurance policy
    • How to compute tax to be deducted from payment in respect of life insurance policy
    • Deduction of tax at source from national savings scheme
    • How to compute the amount referred to in Section 80CCA(2)(a) and tax to be deducted therefrom
    • Deduction of tax at source on account of repurchase of units by mutual funds or Unit Trust of India
    • How to compute the amount referred to in Section 80CCB(2) and tax to be deducted therefrom
    • Deduction of tax at source from the commission on the sale of lottery tickets
    • How to compute commission on the sale of lottery tickets and tax-deductible therefrom
    • Tax deduction from commission or brokerage
    • How to compute commission or brokerage and tax to be deducted therefrom
    • Tax deduction from rent
    • How to compute rent and tax to be deducted therefrom
    • Deduction of tax at source from the consideration payable for acquisition of immovable property other than agricultural land in a rural area
    • How to compute tax-deductible from payment of consideration for the acquisition of any immovable property
    • Tax deduction from payment of rent by certain individuals and HUFs
    • How to compute tax-deductible from Rent under Section 194-IB
    • Tax deduction from payment under a specified agreement
    • How to compute consideration which is subject to tax deduction under Section 194-IC
    • Deduction of tax at source from fees for technical or professional services or royalty
    • How to compute fees for professional and technical services and royalty and tax-deductible therefrom
    • Deduction of tax at source from income in respect of units
    • How to compute income in respect of units and tax-deductible therefrom
    • Deduction of tax at source from payment of compensation on acquisition of immovable property
    • How to compute tax-deductible from payment of compensation on acquisition of immovable property
    • Deduction of tax at source from income by way of interest from infrastructure debt fund
    • How to compute tax-deductible from payment of interest on infrastructure debt fund
    • Deduction of tax at source from interest on units of business trust
    • How to compute tax-deductible from payment of interest on units of business trust
    • Deduction of tax at source from income in respect of units of investment fund/securitisation trust
    • How to compute tax-deductible from income in respect of units of investment trust/securitisation trust
    • Deduction of tax at source from income by way of interest from Indian company under Section 194LC
    • How to compute tax-deductible from interest payable to non-resident/foreign company
    • Deduction of tax at source from interest on certain bonds and government securities under Section 194LD
    • How to compute tax deduction from interest payable under Section 194LD
    • Tax deduction from payment to a resident contractor, broker or professional by certain individuals and HUFs
    • How to compute tax-deductible from payment/credit to contractor, professional or broker under Section 194M
    • Deduction of tax at source from cash payment to account holders under Section 194N
    • How to compute tax-deductible from cash payment to account holders under Section 194N
    • Deduction of tax at source from payments to e-commerce participants
    • How to compute income and tax-deductible therefrom
    • Deduction of tax at source from the income of a specified senior citizen
    • How to compute income or specified senior citizen and tax-deductible therefrom
    • Deduction of tax at source on payment for the purchase of goods
    • How to compute tax to be deducted under Section 194Q
    • Deduction of tax at source on benefit or perquisite in respect of business or profession
    • How to compute the value of benefit or prerequisite and tax-deductible therefrom
    • Deduction of tax at source from payment on transfer of virtual digital asset
    • How to compute tax to be deducted under Section 194S
    • Tax deduction from payments to non-residents
    • How to compute the amount payable to non-residents and tax to be deducted therefrom
    • Deduction of tax at source from the income of units of offshore fund
    • How to compute the amount of tax deduction under Section 196B
    • Deduction of tax at source from income from foreign currency bond or shares of an Indian company
    • How to compute the amount of tax deduction under Section 196C
    • Deduction of tax at source from the income of foreign institutional investors from securities
    • How to compute the amount of tax deduction under Section 196D
  • Advance Tax
    • Income liable to advance tax
    • Liability to advance tax – when arises
    • Due dates of payments
    • Computation of advance tax liability
    • Interest payable by the assessee/government
  • Tax Collection at Source
  • Refund
    • Refund for the excess payment
    • Interest on refund

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Taxmann's Deduction of Tax at Source (TDS) with Advance Tax and Refunds by Dr. Vinod K. Singhania [Edn. 2022]

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