Practical Aspects of Tax Deduction and Collection at Source under Income Tax Act

Features :

It is based on problem solving approach whereby each provision is baked by the real life practical situation and its solution.
It provides the guidance on how to handle the various forms like Form No. 15 G, Form No. 13, Form No. 26A, Form No. 27C based on unique practical situation. (Special webcast on filling up of these forms also available).
It also covers latest rules, circulars and notification which are issued by the CBDT from time to time.

Who can be benefited by this Course?

• Beginners in Tax Practice
• Accounts officers
• Article Assistants (Special benefit – 100% coverage for CA/CS/CMA Final Exam also)
• Office Assistants employed with CA Firms / Tax Consultants.

Course Curriculum :

• 192- Deduction of Tax from Salaries
• 192A- Payment of Accumulated Balance Due to an Employee
• 193- Deduction of Tax at Source from Interest On Securities
• 194- Deduction of Tax at Source from Dividends
• 194A- Deduction of Tax at Source from Interest Other than Interest On Securities
• 194B- Deduction of Tax at Source from Winnings from Lotteries Or Crossword Puzzles
• 194BB- Deduction of Tax at Source from Winnings from Horse Races
• 194C- Deduction of Tax at Source from Payments to Contractors
• 194D- Deduction of Tax at Source from Insurance Commission
• 194DA- Tax to be Deducted on Non-Exempt Payments made under Life Insurance Policy
• 194E- Payment to Non–Resident Sportsman or Sports Association or Entertainer
• 194EE- Deduction of Tax from Payments in respect of National Savings Scheme
• 194F- Deduction of Tax on Payments on Account of Repurchase of Units By Mutual Funds or UTI
• 194G- Deduction of Tax from Commission on Sale of Lottery Tickets
• 194H- Deduction of Tax at Source from Commission or Brokerage
• 194I- Deduction of Tax at Source from Income by way of Rent
• 194-IA-Tax Deduction at Source on Purchase of Immovable Property
• 194-IB- Payment of Rent by Certain Individuals / HUFS
• 194-IC- Tax Deduction at Source on Purchase of Immovable Property
• 194J- Tax Deduction at Source on Fees for Professional or Technical Services
• 194-LA- Tax Deduction From Payment Of Compensation In Certain Cases
• 194-LB- Deduction Of Tax At Source From Interest Payable On Intrastructure Debt Fund
• 194-LBA,194-LBB and 194-LBC-Certain Income From Business Trust, Investment Fund And Investment In Securitization Trust
• 194-LC- Deduction of Tax at Source from Interest Payable by an Indian Company
• 194-LD- Deduction of Tax at Source on Interest on Bonds/Government Securities
• 195- Deduction of Tax at Source from Other Sums
• 195A- Income Payable “Net of Tax”
• 196B-Deduction of Tax at Source in respect of Units referred to in Section 115AB
• 196C- Deduction of Tax from Income or Long – Term Capital Gain from Foreign Currency Bonds / Global Depository Receipts
• 196D- Deduction of Tax at Source from Income of Foreign Institutional Investors from Securities
• Various Sections-Brain Storming Practicals
• 197A, 197-Payment Without Tax Deduction or With Deduction at Lower Rate
• 196 & 197A-No Deduction of Tax in Certain Cases
• 198 & 199-Tax Deducted at Source shall be deemed to be income received
• 205- Bar against Direct Demand on Assessee
• 200(1) and (2)-Time Limit for Deposit of Tax Deducted at Source
• 200(3)- Forms and Time Limit for Submitting Quarterly Statement of Tax Deduction (TDS Returns)
• 203- Prescribed form for TDS Certificates and the Time Limit for issue Of such Certificates
• 200A- Processing of Statement of Tax Deducted at Source
• 201- Consequences of Failure To Deduct or Pay
• 203A- Tax Deduction and Collection Account Number
• 206AA- Mandatory Requirement of Furnishing PAN
• 206C- Tax Collection at Source
• 206CC- Mandatory Requirement of Furnishing PAN

About the Training Instructor:

CA Mehul Thakker (Chartered Accountant), is a Fellow Member of the Institute of Chartered Accountants of India. He is a rank holder in the examinations conducted by ICAI.
Expert in the field of Direct Taxes, and conducts advisory and appellate work.
Authored three books on
"Practical aspects of Finance Act, 2003, 2008 and 2009"
Authored e- books on
Practical aspects of Finance Act, 2010 To Finance Act, 2016
Mentoring CA Students in the area of Direct Taxes since 20 years with more than 21,000 number till now.
Regularly conducts amendment lectures for the benefit of students through WICASA forum.
Regularly share knowledge on Direct Taxes for the members through ICAI branches and Study Circles.
Speaker at various professional forums like IT BAR Association, Tax Advocate Association, Chartered Accountants Association.

Terms and Conditions :

• Total Length of Videos: 13.17 Hours
• Expiry: 6 Months or 33 hours of viewing whichever is earlier from the date of registration
• Videos are meant for web viewing only and cannot be downloaded. Videos are available in Full Screen viewing
• Course/Subject purchased once cannot be cancelled