TP TDS, TCS & Advance Tax Treatise, 2025 By CA. Nisha Bhandari Edition 2025

TDS TCS & Advance Tax Treatise By Nisha Bhandari Edition 2025

TDS TCS & Advance Tax Treatise By Nisha Bhandari Edition 2025

The present book provides a complete theory as well as practice guide aimed at meeting out the TDS, TCS and Advance tax obligations alongwith apt analytical study of statutory provisions. It forms a class by itself for it is concise yet comprehensive, practical without ignoring basics of theoretical aspects including related case law, and also to the point for a quick and easy consultation, enabling the readers to inter alia derive precise, accurate and correct informations without loss of their valuable time.

This book also provides special emphasis on TDS obligation under section 194R and under section 194T. Section 194R deals with deduction of tax at source on benefit or perquisite arising while carrying out business or exercising profession. Section 194T as applicable w.e.f. 1-4-2025 deals with TDS on specified payments by firms to its partners.

The present Book incorporates a detailed commentary on TDS under sections 194R and 194T with a view to providing quick solution regarding various issues arising while complying with these provisions.

The entire subject matter is divided into four Books –

• Book 1 – Tax Deduction at Source (TDS)
• Book 2 – Tax Collection at Source (TCS)
• Book 3 – Advance Tax
• Book 4- TDS, TCS and Advance Tax Provisions Vis-a-Vis Income Tax Bill, 2025

Book 1 is divided in Five Parts each respectively, dealing with –

• TDS Ready Referencer
• TDS in Regard to Certain Payments
• Non-Residents Specific TDS Obligations
• Miscellaneous TDS Specific Provisions
• Consequences of Violation of TDS Provisions

This book, stands updated in the light of all the amendments brought about by the Finance Act, 2025. Further, practically speaking all judicial decisions, Circulars, Notifications, etc., as available upto 15th May 2025 have also been scanned through and, if needed, incorporated at the relevant places so as to make it up-to-date in all its dimensions and aspects.

Presentation of Charts, Tables, etc. wherever needed, will work as a ready referencer. Real life Queries and Case Studies providing solutions of various practical problems associated with TDS and TCS are spread over the entire text at their related places which further enhance the practical utility of this Book.

Book 4 deals with comparative study of TDS TCS and Advance Tax provisions under current Income Tax Act vis-a-vis under new Income Tax Bill, 2025.