CHAPTER 1 : OVERVIEW OF TDS/TCS PROVISIONS 3
DIVISION TWO
TAX DEDUCTION AT SOURCE
CHAPTER 2 : TDS FROM SALARIES
15
CHAPTER 3 : DEDUCTION OF TAX AT SOURCE FROM EMPLOY-EES’ PROVIDENT FUND SCHEME
88
CHAPTER 4 : DEDUCTION OF TAX AT SOURCE FROM INTEREST ON SECURITIES
93
CHAPTER 5 : DEDUCTION OF TAX AT SOURCE FROM DIVIDENDS
114
CHAPTER 6 : DEDUCTION OF TAX AT SOURCE FROM INTEREST OTHER THAN INTEREST ON SECURITIES
134
CHAPTER 7 : DEDUCTION OF TAX AT SOURCE FROM WINNINGS FROM LOTTERY OR CROSSWORD PUZZLE, ETC.
180
CHAPTER 7A TAX ON WINNING FROM ONLINE GAME
190
CHAPTER 8 : DEDUCTION OF TAX AT SOURCE FROM WINNINGS FROM HORSE RACES
229
CHAPTER 9 : DEDUCTION OF TAX AT SOURCE FROM PAYMENTS TO CONTRACTORS/SUB-CONTRACTORS
236
CHAPTER 10 : DEDUCTION OF TAX AT SOURCE FROM INSURANCE COMMISSION
339
CHAPTER 11 : PAYMENT IN RESPECT OF LIFE INSURANCE POLICY
344
CHAPTER 12 : DEDUCTION OF TAX AT SOURCE FROM PAYMENTS QUA DEPOSITS UNDER NSS
365
CHAPTER 13 : DEDUCTION OF TAX AT SOURCE FROM PAYMENTS ON ACCOUNT OF REPURCHASE OF UNITS BY MUTUAL FUNDS OR UNITS BY UTI
367
CHAPTER 14 : DEDUCTION OF TAX AT SOURCE FROM COMMISSION ON SALE OF LOTTERY TICKETS
372
CHAPTER 15 : DEDUCTION OF TAX AT SOURCE FROM COMMISSION OR BROKERAGE PAYMENTS
378
CHAPTER 16 : DEDUCTION OF TAX AT SOURCE FROM RENT PAYMENTS
411
CHAPTER 17 : DEDUCTION OF TAX AT SOURCE FROM PAYMENT ON TRANSFER OF CERTAIN IMMOVABLE PROPERTY
439
CHAPTER 18 : DEDUCTION OF TAX AT SOURCE FROM RENT PAYMENTS IN CERTAIN CASES
457
CHAPTER 19 : DEDUCTION OF TAX AT SOURCE FROM JOINT DEVELOPMENT AGREEMENT
464
CHAPTER 20 : DEDUCTION OF TAX AT SOURCE FROM FEES FOR PROFESSIONAL OR TECHNICAL SERVICES
470
CHAPTER 21 : DEDUCTION OF TAX AT SOURCE FROM INCOME FROM UNITS
518
CHAPTER 22 : DEDUCTION OF TAX AT SOURCE ON PAYMENT OF COMPENSATION ON ACQUISITION OF CERTAIN IMMOVABLE PROPERTY
524
CHAPTER 23 : INCOME FROM UNITS OF A BUSINESS TRUST
544
CHAPTER 24 : INCOME FROM UNITS OF AN INVESTMENT FUND
550
CHAPTER 25 : INCOME FROM INVESTMENT IN SECURITISATION TRUST
555
CHAPTER 26 : DEDUCTION OF TAX AT SOURCE FROM PAYMENTS BY INDIVIDUAL/HUF
560
CHAPTER 27 : DEDUCTION OF TAX AT SOURCE FROM CERTAIN PAYMENTS IN CASH
568
CHAPTER 28 : DEDUCTION OF TAX AT SOURCE FROM PAYMENTS BY E-COMMERCE OPERATOR TO E-COMMERCE PARTICIPANT
585
CHAPTER 29 : DEDUCTION OF TAX IN CASE OF SPECIFIED SENIOR CITIZEN
602
CHAPTER 30A : DEDUCTION OF TAX ON BENEFIT OF PERQUISITE IN RESPECT OF BUSINESS OR PROFESSION
638
CHAPTER 30B : DEDUCTION OF TAX ON PAYMENT ON TRANSFER OF VIRTUAL DIGITAL ASSET
711
CHAPTER 31 : DEDUCTION OF TAX AT SOURCE FROM PAYMENTS TO NON-RESIDENTS
741
CHAPTER 32 : DEDUCTION OF TAX AT SOURCE FROM INCOME IN RESPECT OF UNITS OF NON-RESIDENTS
813
CHAPTER 33 : DEDUCTION OF TAX AT SOURCE FROM INCOME FROM UNITS PAYABLE TO OFF-SHORE FUNDS
818
CHAPTER 34 : DEDUCTION OF TAX AT SOURCE ON INCOME FROM FOREIGN CURRENCY BOND OR GLOBAL DEPOSITORY RECEIPTS OF INDIAN COMPANY
823
CHAPTER 3 5 : DEDUCTION OF TAX AT SOURCE FROM INCOME OF FOREIGN PORTFOLIO INVESTORS FROM SECURITIES
828
CHAPTER 36 : GENERAL EXEMPTIONS FROM DEDUCTION OF TDS
834
CHAPTER 37 : CERTIFICATE FOR DEDUCTION OF NIL/LOWER TDS
838
CHAPTER 38 : NON-DEDUCTION OF TAX BASED ON SELF DECLA RATION OF DEDUCTEE IN FORM 15G/FORM 15H
857
CHAPTER 39 : CREDIT FOR TDS [SECTION 199 READ WITH RULE 37BA]
868
CHAPTER 40 : DEPOSIT OF TDS DEDUCTED WITH CENTRAL GOVERNMENT (SECTION 200/RULE 30)
875
CHAPTER 41 : FILING OF TDS RETURNS (SECTION 200(3)/RULE 31A)
881
CHAPTER 42 : TDS CERTIFICATES
898
CHAPTER 43 : REQUIREMENT ON PAYEE TO FURNISH PAN/AADHAAR NUMBER FOR TDS (SECTION 206AA/RULE 37BC)
914
CHAPTER 44 : SPECIAL PROVISION FOR DEDUCTION OF TAX AT SOURCE FOR NON-FILERS OF INCOME-TAX RETURN
924
CHAPTER 45 : QUARTERLY RETURNS BY BANKS TO REPORT INTEREST PAYMENTS
913
CHAPTER 46 : CONSEQUENCES OF DEFAULT IN OBLIGATIONS RELATING TO TDS
934
DIVISION THREE
TAX COLLECTION AT SOURCE
CHAPTER 4 7 : TAX COLLECTION AT SOURCE
965
DIVISION FOUR
STATEMENT ON FINANCIAL TRANSACTIONS
CHAPTER 48 : STATEMENT OF FINANCIAL TRANSACTION
1035
About the Author
Taxmann
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