Practical Approach to TDS & TCS

Name: Practical Approach to TDS & TCS
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by CA. R.S. Kalra

CONTENTS AT A GLANCE

Bharat?	5
Foreword by CA. Sanjay Kumar Agarwal	7
Preface to the Third Edition	9
About the Book	11
Acknowledgement	12
About the Author	13
Message - Ashok Batra	15
Three Dee System	17
Detailed Contents	23

Chapter 1 Introduction	27
Chapter 2 TDS on salary (Section 192)	32
Chapter 3 TDS on payment of accumulated balance due to an employee (Section 192A)	51
Chapter 4 TDS from interest on securities (Section 193)	54
Chapter 5 TDS on payment of dividend (Section 194)	61
Chapter 6 TDS on interest other than interest on securities (Section 194A)	67
Chapter 7 TDS on winnings from lottery, game shows,and puzzle etc. (Section 194B)	85
Chapter 8 Winnings from online games (Section 194BA)	90
Chapter 9 TDS on winning from horse races (Section 194BB)	111
Chapter 10 TDS on payment to contractor (Section 194C)	113
Chapter 11 TDS on insurance commission (Section 194D)	136
Chapter 12 TDS on payment in respect of life insurance policy (Section 194DA)	140
Chapter 13 TDS on payments to non-resident sportsmen or sports association (Section 194E)	173
Chapter 14 TDS on payments in respect of deposit under National Savings Scheme (Section 194EE)	176
Chapter 15 TDS on payments on account of repurchase of units by Mutual Fund or Unit Trust of India (Section 194F)	178
Chapter 16 Commission on sale of lottery tickets (Section 194G)	180
Chapter 17 TDS on commission and brokerage (Section 194H)	183
Chapter 18 TDS on rent (Section 194-I)	190
Chapter 19 TDS on sale of immovable property (Section 194-IA)	201
Chapter 20 TDS on rent of property (Section 194-IB)	220
Chapter 21 TDS on payment made under specified agreement (Section 194-IC)	224
Chapter 22 TDS on professional or technical fees (Section 194J)	226
Chapter 23 TDS on income in respect of units of mutual fund (Section 194K)	247
Chapter 24 TDS on payments of compensation on acquisition of certain immovable property(Section 194LA)	250
Chapter 25 TDS on income by way of interest from Infrastructure Debt Fund (Section 194LB)	253
Chapter 26 TDS on Certain Income from Units of a Business Trust (Section 194LBA)	255
Chapter 27 TDS on Income in Respect of Units of Investment Fund (Section 194LBB)	258
Chapter 28 TDS on income in respect of investment in securitization trust (Section 194LBC) 260
Chapter 29 TDS on income by way of interest from Indian company or business trust (Section 194LC)	262
Chapter 30 TDS on Income by way of Interest on certain Bonds/Government Securities (Section 194LD)	265
Chapter 31 TDS on payments of certain sums by individual and HUF (Section 194M)	268
Chapter 32 TDS on Payment of Certain Amounts in Cash(Section 194N)	272
Chapter 33 TDS on E-commerce Operator (Section 194O)	283
Chapter 34 TDS on senior citizen above 75 years (Section 194P)	300
Chapter 35 TDS on payment of certain sum for purchase of goods (Section 194Q)	305
Chapter 36 TDS on perquisites in respect of business(Section 194R)	327
Chapter 37 TDS on Virtual Digital Assets (Section 194S)	354
Chapter 38 Payments to Partners of Firms (Section 194T)	361
Chapter 39 TDS on Non-resident Payments (Section 195)	369
Chapter 40 Income Payable “Net of Tax� (Section 195A)	386
Chapter 41 Interest or Dividend or Other Sums Payable to Government, Reserve Bank or Certain Corporations (Section 196)	387
Chapter 42 Income in Respect of Units of Non-Residents(Section 196A)	390
Chapter 43 TDS on Long Term Capital Gains (LTCG)from Units Referred to in Section 115AB(Section 196B)	392
Chapter 44 TDS on Income from Foreign Currency Bonds or GDRs (Section 196C)	394
Chapter 45 TDS on Income of Foreign Institutional Investors from Securities (Section 196D)	397
Chapter 46 Certificate for Deduction at Lower Rate (Section 197)	400
Chapter 47 No Deduction to be made in Certain Cases(Section 197A)	403
Chapter 48Tax Deducted at Source shall be Deemed to be Income Received (Section 198)	411
Chapter 49 Credit for Tax Deducted (Section 199)	413
Chapter 51 Forms and Time Limit for Submitting Quarterly Statement of Tax Deduction (TDS Returns)	420
Chapter 52 TDS Certificate (Section 203)	423
Chapter 53 Processing of Statements of Tax Deducted at Source (Section 200A)	425
Chapter 54 Consequences of Non-Compliance to TDS(Section 201)	428
Chapter 55 Tax Deduction and Collection Account Number (Section 203A)	456
Chapter 56 Mandatory Requirement of Furnishing PAN &Filing of Income Tax Return	458
Chapter 57 Checklist for Clause 34 of Tax Audit Report to be Considered by Auditors	469
Chapter 58 Tax Collection at Source (Section 206C)	476