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Bharat TDS & TCS Law, Obligations & Compliances by Dr. Ravi Gupta & CA Arun Ahuja 23rd Edition 2026
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TDS & TCS Law Obligations & Compliances Ravi Gupta & Arun Ahuja Edition 2026
TDS & TCS Law Obligations & Compliances Ravi Gupta & Arun Ahuja Edition 2026
Content
Referencer-I TDS Rate Chart Tax Year 2026-27
Referencer-II The First Schedule
Referencer-III Tabular Mapping of TDS Rules and Forms
Referencer-IV Tax Rates – DTAA v Income-tax Act
Chapter 1 System of Collection of Tax
Chapter 2 Salary and Accumulated Balance Due to an Employee
Chapter 3 How to Estimate Income under the Head “Salaries” for Purposes of TDS Salary and accumulated balance
Chapter 4 TDS on Insurance Commission [Section 393(1) Table Sl. No. 1(i)]
Chapter 5 TDS on Commission (Non-Insurance) or Brokerage [Section 393(1) – Table Sl. No. 1(ii)]
Chapter 6 TDS from Payment of Rent by Person Other than Specified Person [Section 393(1) – Table Sl. No. 2(i) Income Tax Act, 2025]
Chapter 7 TDS from Payment of Rent by a Specified Person [Section 393(1) – Table Sl. No. 2(ii)]
Chapter 8 TDS on Consideration for Transfer of any Immovable Property (Other than Agricultural Land) [Section 393(1) – Table Sl. No. 3(i)]
Chapter 9 TDS on Consideration (Not in Kind) under a Specified Development Agreement
Read with Section 67(14) Income Tax Act, 2025
[Section 393(1) -Table Sl. No. 3(ii)]
Chapter 10 TDS on Compensation/Consideration on Compulsory Acquisition of Immovable Property (Other than Agricultural Land) [Section 393(1) Table Sl. No. 3(iii) of Income Tax Act, 2025]
Chapter 11 TDS on Income in Respect of Units
[Section 393(1) – Table Sl. No. 4(i)]
Chapter 12 TDS on Certain Distributed Income from Units of a Business Trust [Section 393(1) — Table Sl. No. 4(ii)]
Chapter 13 TDS on Income in Respect of Units of an Investment Fund [Section 393(1) Table Sl. No. 4(iii)]
Chapter 14 TDS on Income in Respect of Investment in a Securitisation Trust [Section 393(1) — Table Sl. No. 4(iv)]
Chapter 15 TDS on Interest on Securities
[Section 393(1) – Table Sl. No. 5(i)]
Chapter 16 TDS on Interest Other than Interest on Securities
[Section 393(1) – Table Sl. No. 5(ii) and 5(iii)]
Chapter 17 Payments to Contractors – TDS on Work Contracts [Section 393(1) – Table Sl. No. 6(i)]
Chapter 18 TDS on Payment of Certain Sums by Certain Individuals or HUF
[Section 393(1) – Table Sl. No. 6(ii)]
Chapter 19 TDS on Fees for Professional or Technical Services
[Section 393(1) — Table Sl. No. 6(iii)]
Chapter 20 TDS on Dividends [Section 393(1), Table Sl. No. 7]
Chapter 21 TDS on Payment in Respect of Life Insurance Policy [Section 393(1) — Table Sl. No. 8(i)]
Chapter 22 TDS on Purchase of Goods [Section 393(1) – Table Sl. No. 8(ii)]
Chapter 23 TDS in Case of Specified Senior Citizen [Section 393(1) — Table Sl. No. 8(iii)]
Chapter 24 TDS on Benefit or Perquisite in Respect of Business or Profession [Section 393(1) — Table Sl. No. 8(iv)]
Chapter 25 TDS from Payment by E-Commerce Operator to
E-Commerce Participant [Section 393(1) — Table Sl. No. 8(v) Income Tax Act, 2025]
Chapter 26 TDS on Payment on Transfer of Virtual Digital Asset [Section 393(1) — Table Sl. No. 8(vi)]
Chapter 27 TDS on Payments to Non-Residents &
TDS on Income of Non-Resident Sportsmen
or Sports Associations [Section 393(2) — Table Sl. No. 1] [Any Income Referred to in Section 211]
Chapter 28 TDS on Interest on Foreign Currency Loans and Rupee-Denominated Borrowings [Section 393(2) — Table Sl. Nos. 2, 3 and 4]
Chapter 29 TDS on Income by way of Interest Paid by Infrastructure Debt Fund to Non-Resident/Foreign Company [Section 393(2) — Table Sl. No. 5]
Chapter 30 TDS on Distributed Income from Business Trusts to Non-Resident Unitholders [Section 393(2) — Table Sl. Nos. 6 and 7]
Chapter 31 TDS on Income in Respect of Units of an Investment Fund [Section 393(2) — Table Sl. No. 8]
Chapter 32 TDS on Income in Respect of an Investment in a Securitisation Trust [Section 393(2) — Table Sl. No. 9]
Chapter 33 TDS on Income in Respect of Units of Mutual Fund or Units of Specified Company [Section 393(2) — Table Sl. No. 10]
Chapter 34 TDS on Income from Units and LTCG Arising on Transfer of Units [Section 393(2)-Table Sl. Nos. 11 and 12]
Chapter 35 TDS on Interest, Dividends and Long-Term Capital Gains [Section 393(2) — Table Sl. Nos. 13 and 14]
Chapter 36 TDS on Income in Respect of Securities under Table: Sl. No. 1 of Section 210(1) [Section 393(2) — Table Sl. Nos. 15 and 16]
Chapter 37 TDS on Any interest or any other sum chargeable under the provisions of this Act, not being income from “Salaries” [Section 393(2) — Table Sl. No. 17]
Chapter 38 Special Provisions Relating to Non-Residents and Foreign Companies [Including DTAA]
Chapter 39 TDS from income by way of winning from lottery, crossword puzzles, card game, etc. [Section 393(3) — Table Sl. No. 1]
Chapter 40 TDS on Winnings from Online Games [Section 393(3) — Table Sl. No. 2]
Chapter 41 TDS on Winnings from any Horse Race [Section 393(3) — Table Sl. No. 3]
Chapter 42 TDS on Commission, Remuneration or Prize on Lottery Tickets [Section 393(3) — Table Sl. No. 4]
Chapter 43 TDS on Cash withdrawals from Banking Accounts
[Section 393(3) — Table Sl. No. 5]
Chapter 44 TDS on Repayment under National Savings Scheme and Deferred Annuity Plans [Section 393(3) — Table Sl. No. 6]
Chapter 45 TDS on Salary, Remuneration, Commission, Bonus or Interest Paid to a Partner of a Firm [Section 393(3) — Table Sl. No. 7]
Chapter 46 No Deduction at Source/Blanket Exemptions [Section 393 — Sub-sections (4), (5)]
Chapter 47 Tax Collection at Source (TCS) [Section 394 of the Income Tax Act, 2025]
Chapter 48 Applications, Declarations and Certificates
Chapter 49 Compliance and Reporting, Processing of Statements
Bharat
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Specific References