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Bharat Handbook on Tax Deduction at Source By CA P T Joy 10th Edition May 2026
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Handbook on Tax Deduction at Source CA P T Joy 10th Edition May 2026
Handbook on Tax Deduction at Source CA P T Joy 10th Edition May 2026
Description
Tax Deduction at Source” (TDS) is a complex and challenging one. This subject is commonly applicable to almost all commercial transactions, invariably above a certain threshold limit. The intricacies and nuances associated with TDS are difficult to comprehend. There are many circulars issued by CBDT on various provisions relating to TDS. There are judicial pronouncements on controversial issues that have been tested in the courts of Law. Every year there are amendments made either to widen the ambit of TDS or to fine tune the existing provisions.
This book has a unique methodology of enabling the readers to comprehend the subject. Under each chapter, the basic aspects such as applicability; monetary limit, when to deduct, at what rate to deduct, time available for depositing, TDS return filing, time within which TDS certificate to be issued and annual return filing are presented in a tabular form.
Contents
Chapter 1 Collection and Recovery of Tax — Introduction
Chapter 2 Section 392 — TDS on Salary
Chapter 3 Section 392(7) —Payment of accumulated balance to employees
Chapter 4 TDS on Commission or brokerage
Chapter 5 TDS on Rent
Chapter 6 TDS on payment on transfer of certain immovable property (other than agricultural land)
Chapter 7 TDS on Income from capital market
Chapter 8 TDS on Interest income
Chapter 9 TDS on Payments to contractors, fees for professional and technical services, etc.
Chapter 10 TDS on Dividends
Chapter 11 TDS on other cases
Chapter 12 TDS on Payments to Non-resident Sportsmen or Sports Associations
Chapter 13 TDS on income by way of interest from Indian Company or the Business Trusts
Chapter 14 TDS on income by way of interest from Indian Company or the Business Trusts
Chapter 15 TDS on income by way of interest from Indian Company or the Business Trusts
Chapter 16 TDS on income by way of interest from Infrastructure Debt Fund
Chapter 17 TDS on Income from Units of Business Trusts
Chapter 18 TDS on Income from Units of Business Trusts
Chapter 19 TDS on Income in respect of Units of Investment Fund
Chapter 20 TDS on Income in respect of investment in Securitization Trust
Chapter 21 TDS on Income in respect of Units of Non-Residents
Chapter 22 TDS on Income from Units
Chapter 23 TDS on Income from Units
Chapter 24 TDS on Income from foreign currency bonds or shares of Indian Company
Chapter 25 TDS on Income from foreign currency bonds or shares of Indian Company
Chapter 26 TDS on Income of Foreign Institutional Investors from Securities
Chapter 27 TDS on Income of A Specified Fund referred to in Schedule VI [Note 1(g)]
Chapter 28 TDS on Other Sums
Chapter 29 TDS on Winnings from Lottery or Crossword Puzzle, etc.
Chapter 30 TDS on Winnings from Online Games
Chapter 31 TDS on Winnings from Horse Races
Chapter 32 TDS on Commission etc., on sale of lottery tickets
Chapter 33 Payment of Certain Amounts in Cash
Chapter 34 TDS on Payments in respect of deposits under National Savings Scheme, etc.
Chapter 35 TDS on Payment to partners of Firm
Chapter 36 Miscellaneous Provisions of TDS and TCS
Chapter 37 Tax Collection at Source
Chapter 38 Certificate, Statement and Return of Tax Deducted/Collected at Source
Chapter 39 Consequences of Failure to Deduct or Pay
About Author:
P T Joy :P.T. Joy is a Chartered Accountant with 21 years of post-qualification experience and has been in practice since the year 1999. He is a commerce graduate, law graduate and has been active in tax teaching for 15 years and has been a visiting faculty at various professional bodies including the Institute of Chartered Accountants of India, business schools and institutions. He has contributed articles on matters of taxes and finance in News dailies, ICAI publications, publications of industry organisations and other online publications. He has been a speaker at more than 500 seminars, meetings, discussions of professional bodies, Business Schools, Governmental organisations and live discussions of TV channels. He has also authored a book ‘Prohibition of Benami Property Transactions Act, 1988’, which is also published by M/s Bharat Law House Pvt Ltd.
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