A Practical Approach to TDS and TCS
- Free Chapter
- lock Contents
- lock Foreword by CA. Sanjay Kumar Agarwal
- lock Preface
- lock About the Book
- lock Acknowledgement
- lock About the Author
- lock Message - Ashok Batra
- lock Three Dee System
- lock Detailed Contents
- lock Two Golden Rules of TDS
- lock Details of Forms of TDS & TCS Returns
- lock Introduction
- lock TDS on salary (Section 192)
- lock TDS on payment of accumulated balance due to an employee (Section 192A)
- lock TDS from interest on securities (Section 193)
- lock TDS on payment of dividend (Section 194)
- lock TDS on interest other than interest on securities (Section 194A)
- lock TDS on winnings from lottery, game shows, and puzzle etc. (Section 194B)
- lock Winnings from online games (Section 194BA)
- lock TDS on winning from horse races (Section 194BB)
- lock TDS on payment to contractor (Section 194C)
- lock TDS on insurance commission (Section 194D)
- lock TDS on payment in respect of life insurance policy (Section 194DA)
- lock TDS on payments to non-resident sportsmen or sports association (Section 194E)
- lock TDS on payments in respect of deposit under National Savings Scheme (Section 194EE)
- lock TDS on payments on account of repurchase of units by Mutual Fund or Unit Trust of India (Section 194F)
- lock Commission on sale of lottery tickets (Section 194G)
- lock TDS on commission and brokerage (Section 194H)
- lock TDS on rent (Section 194-I)
- lock TDS on sale of immovable property (Section 194-IA)
- lock TDS on rent of property (Section 194-IB)
- lock TDS on payment made under specified agreement (Section 194-IC)
- lock TDS on professional or technical fees (Section 194J)
- lock TDS on income in respect of units of mutual fund (Section 194K)
- lock TDS on payments of compensation on acquisition of certain immovable property (Section 194LA)
- lock TDS on income by way of interest from Infrastructure Debt Fund (Section 194LB)
- lock TDS on income by way of interest from Infrastructure Debt Fund (Section 194LB)
- lock TDS on Income in Respect of Units of Investment Fund (Section 194LBB)
- lock TDS on income in respect of investment in securitization trust (Section 194LBC)
- lock TDS on income by way of interest from indian company or business trust (Section 194LC)
- lock TDS on Income by way of Interest on certain Bonds-Government Securities (Section 194LD)
- lock TDS on payments of certain sums by individual and HUF (Section 194M)
- lock TDS on cash withdrawal from banks/post offices (Section 194N)
- lock TDS on E-commerce Operator (Section 194O)
- lock TDS on senior citizen above 75 Years (Section 194P)
- lock TDS on payment of certain sum for purchase of goods (Section 194Q)
- lock TDS on perquisites in respect of business (Section 194R)
- lock TDS on Virtual Digital Assets (Section 194S)
- lock TDS on non-resident payments (Section 195)
- lock Income payable Net of Tax (Section 195A)
- lock TDS on long term capital gains (LTCG) from units referred to in section 115AB (Section 196B)
- lock TDS on income from foreign currency bonds or GDRs (Section 196C)
- lock TDS on income of foreign institutional investors from securities (Section 196D)
- lock Certificate for deduction at lower rate (Section 197)
- lock No deduction to be made in certain cases (Section 197A)
- lock Tax Deducted at Source shall be deemed to be income received (Section 198)
- lock Credit for tax deducted (Section 199)
- lock Time limit for deposit of tax deducted at source (Section 200)
- lock Forms and time limit for submitting quarterly statement of tax deduction (TDS Returns)
- lock TDS certificate (Section 203)
- lock Processing of statements of tax deducted at source (Section 200A)
- lock Consequences of non-compliance to TDS (Section 201)
- lock Tax deduction and collection account number (Section 203A)
- lock Mandatory requirement of furnishing PAN & filling of income tax return
- lock Checklist for clause 34 of tax audit report to be considered by auditors
- lock Tax collection at source (Section 206C)
