Guide to Tax Deduction At Source & Tax Collection at Source

About The Book Guide to Tax Deduction at Source & Tax Collection at Source

Division I

CR-1 Amendment brought in TDS & TCS provisions by
the Finance Act, 2025
CR-2 Rates of TDS & TCS at a glance
CR-3 Time & Mode of Payment of TDS & TCS at a glance
CR-4 Form No. and time-limit of Issue of TDS & TCS Certificates at a glance
CR-5 Statement of TDS & TCS at a glance
CR-6 Withholding Tax rates as per IT Act vis a vis Tax Treaties at a glance
CR-7 Tax rates as per IT Act vis a vis Tax Treaties

Division II

Chapter 1 System of Collection of Tax [Sections 190 and 191]
Chapter 2 TDS from Salary [Section 192]
Chapter 3 How to Estimate Income under the Head “Salaries” for Purposes of TDS [Sections 15 to 17]
Chapter 4 TDS from Payment of Accumulated Balance due to an Employee from Recognised Provident Fund [Section 192A]
Chapter 5 TDS from Interest on Securities [Section 193]
Chapter 6 TDS from Dividends [Section 194]
Chapter 7 TDS from Interest other than Interest on Securities [Section 194A]
Chapter 8 TDS from Winnings from Lottery or Crossword Puzzle, etc. [Section 194B]
Chapter 9 TDS from Winnings from online games [Sections 194BA]
Chapter 10 TDS from Winnings from Horse Races [Section 194BB]
Chapter 11 TDS from Payments to Contractor (Including Sub-contractor) [Section 194C]
Chapter 12 TDS from Insurance Commission [Section 194D]
Chapter 13 TDS from Payment in Respect of Life Insurance Policy [Section 194DA]
Chapter 14 TDS from Payments to Non-resident Sportsmen or Entertainer or Sports Associations [Section 194E]
Chapter 15 TDS from Payments in Respect of Deposit under National Savings Scheme, etc. [Section 194EE]
Chapter 16 TDS from Commission, etc., on Sale of Lottery Tickets [Section 194G]
Chapter 17 TDS from Commission and Brokerage [Section 194H]
Chapter 18 TDS from Rent [Section 194-I]
Chapter 19 TDS on Payment on Transfer of Certain Immovable Property [Section 194-IA]
Chapter 20 TDS from payment of rent by certain Individuals or HUF [Section 194-IB]
Chapter 21 TDS from Payment under Specified Agreement Referred to in Section 45(5A) [Section 194-IC]
Chapter 22 TDS from Fees for Professional or Technical Services or Royalty or Noncompete Fee [Section 194J]
Chapter 23 TDS from Income in respect of units [Section 194K]
Chapter 24 TDS from Payment of Compensation on Acquisition of Certain Immovable Property [Section 194LA]
Chapter 25 TDS from Income by Way of Interest from Infrastructure Debt Fund [Section 194LB]
Chapter 26 Distributed Income of the Nature Referred to in Section 10(23FC) and 10(23FCA) Payable by Business Trust to Unit Holder [Section 194LBA]
Chapter 27 TDS from Income in Respect of Units of Investment Fund [Section 194LBB]
Chapter 28 TDS from Income in Respect of Investment in Securitisation Trust [Section 194LBC]
Chapter 29 TDS from Income by Way of Interest from Indian Company or the Business Trust [Section 194LC]
Chapter 30 TDS on Income by Way of Interest on Certain Bonds and Government Securities [Section 194LD]
Chapter 31 TDS from Payment of certain sums by certain individuals or Hindu undivided family [Section 194M]
Chapter 32 TDS on Payment of certain amounts in cash [Section 194N]
Chapter 33 TDS from Payment of Certain Sums by E-commerce Operator to E-commerce Participant [Section 194-O]
Chapter 34 TDS in case of specified senior citizen [Section 194P]
Chapter 35 TDS on Payment of Certain Sum for Purchase of Goods [Section 194-Q]
Chapter 36 TDS on Benefit of Perquisite in Respect of Business or Profession [Section 194-R]
Chapter 37 TDS on Payment on Transfer of Virtual Digital Asset [Section 194-S]
Chapter 38 Payments to partners of Firms [Section 194T]
Chapter 39 TDS from Payments (other than Salary) to Non-residents and Foreign Company [Sections 195, 196A, 196B, 196C and 196D]
Chapter 40 Other Provisions Relating to TDS [Sections 195A to 206AB]
Chapter 41 Tax Collection at Source [Sections 206C, 206CC and 206CCA]
Chapter 42 Statement/Return of Tax Deducted/Collected at Source [Sections 200(3),206A, 206C(3), 206C(3B), 206C(5) and 206C(5A) to 206C(5D), 206CB]
Chapter 43 Consequences of Defaults [Sections 201, 206C(6) to (8), 234E, 271C, 271CA, 271H, 272A(2), 272BB, 276B and 276BB]
Chapter 44 Equalisation Levy
Chapter 45 Advance Payment of Tax [Sections 207-211, 218 and 219]
Chapter 46 Refunds [Sections 237 to 242 and 245]
Appendix 1 Relevant Rules
Appendix 2 Recent Judicial Decisions
Appendix 3 Relevant Circulars and Notifications
Appendix 4 Relevant Forms