Bharat’s Handbook on Tax Deduction At Source Including Tax Collection At Source As amended by the Finance Act, 2024 by CA. P.T. Joy – 8th Edition 2024.
Bharat’s Handbook on Tax Deduction At Source Including Tax Collection At Source As amended by the Finance Act, 2024 by CA. P.T. Joy – 8th Edition 2024.
About Handbook on Tax Deduction At Source
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— 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 — (omitted w.e.f. 01.10.2024)
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 34Â Â Â 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 194T — Payment to partners of Firm (w.e.f. 01.04.2025)
Chapter 39   Section 195 — Other Sums
Chapter 40   Section 195A —Income payable Net of Tax
Chapter 41   Section 196 — TDS from Interest or Dividend or Other Sums Payable to Government, Reserve Bank or Certain Corporations
Chapter 42   Section 196A — TDS from Income in respect of Units of Non-Residents
Chapter 43   Section 196B —TDS on Income from Units
Chapter 44   Section 196C — TDS from Income from foreign currency bonds or shares of Indian Company
Chapter 45   Section 196D — TDS from Income of Foreign Institutional Investors from Securities
Chapter 46Â Â Â Miscellaneous Provisions of TDS
Chapter 47   Section 206AB — Special Provisions for Deduction of Tax at Source for Non-filers of Income Tax Return
Chapter 48   Section 206C — Tax Collection at Source
Chapter 49   Section 206CCA — Special Provisions for Collection of Tax at Source for Non-filers of Income Tax Return
Chapter 50Â Â Â Certificate, Statement and Return of Tax Deducted/Collected at Source
Chapter 51Â Â Â Consequences of Failure to Deduct or Pay
Details :
- Publisher : Bharat Law House Pvt. Ltd.
- Author : CA. P.T. Joy
- Edition : 8th Edition 2024
- ISBN-13 : 9788119565788
- ISBN-10 : 9788119565788
- Pages : 352 pages
- Language : English
- Binding : Paperback
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