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Handbook on TDS & TCS Ready Reckoner 2026 - 1 st Edition 2026 by Dr. B. Ramaswamy
Handbook on TDS & TCS Ready Reckoner 2026 - 1 st Edition 2026 by Dr. B. Ramaswamy

Handbook on TDS & TCS Ready Reckoner 2026

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Author: Dr. B. Ramaswamy

ISBN: 978-81-6944-992-2

Binding: Paperback

Publishing Date: 2026

Publisher: Bharat Law House Pvt. Ltd.

Edition: 1st edn., 2026

No of Pages: 805

Vendor: Bharat Law House Pvt. Ltd.

About Handbook on TDS & TCS Ready Reckoner 2026

Part I

Foundations of TDS and TCS

Chapter 1Introduction to Tax Deducted at Source and Tax Collected at Source
Chapter 2Purpose, Policy and Revenue Logic of TDS and TCS
Chapter 3Evolution of TDS and TCS Law in India
Chapter 4TDS and TCS under the Income-tax Act, 2025
Chapter 5Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025
Chapter 6Key Definitions for TDS and TCS
Chapter 7Difference between TDS, TCS, Advance Tax and Self-Assessment Tax
Chapter 8Persons Responsible for Deduction and Collection
Chapter 9Timing of Deduction and Collection
Chapter 10Residential Status and its Relevance for TDS and TCS

Part II

TDS Rate Structure and General Rules

Chapter 11TDS Rate Chart for FY 2026-27
Chapter 12TDS Threshold Limits for FY 2026-27
Chapter 13TDS Codes and Reporting Structure under the New Law
Chapter 14Rates Where PAN is Available
Chapter 15Rates Where PAN Is Not Available
Chapter 16Specified Non-Filers: Legacy Rule and Current Position
Chapter 17Surcharge and Health and Education Cess in TDS
Chapter 18Rounding Off of TDS Amounts
Chapter 19Grossing Up of Tax
Chapter 20TDS on Net Amount Versus Gross Amount
Chapter 21TDS on GST Component
Chapter 22TDS on Reimbursements
Chapter 23TDS on Composite Contracts
Chapter 24TDS on Provisions and Year-End Accruals
Chapter 25TDS on Advance Payments

Part III

TDS on Salary

Chapter 26TDS on Salary: Core Principles
Chapter 27Employer’s Responsibility for Salary TDS
Chapter 28Estimation of Annual Salary Income
Chapter 29New Tax Regime and Old Tax Regime for Salary TDS
Chapter 30Standard Deduction and Salary TDS
Chapter 31Perquisites and Valuation Rules
Chapter 32Allowances, Exemptions and Deductions
Chapter 33TDS on Bonus, Incentives and Arrears
Chapter 34TDS on Leave Encashment
Chapter 35TDS on Gratuity
Chapter 36TDS on Provident Fund Payments
Chapter 37TDS on Pension and Family Pension
Chapter 38TDS on Salary from Multiple Employers
Chapter 39Form 12BB and Employee Declarations
Chapter 40Form 16: Structure, Issue and Reconciliation

Part IV

TDS on Payments to Residents

Chapter 41TDS on Interest Other Than Interest on Securities
Chapter 42TDS on Interest on Securities
Chapter 43TDS on Dividend
Chapter 44TDS on Rent
Chapter 45TDS on Professional Fees
Chapter 46TDS on Technical Services
Chapter 47TDS on Royalty
Chapter 48TDS on Commission and Brokerage
Chapter 49TDS on Contract Payments
Chapter 50TDS on Manpower Supply Services
Chapter 51TDS on Advertising Contracts
Chapter 52TDS on Transport Contractors
Chapter 53TDS on Insurance Commission
Chapter 54TDS on Payments to Directors
Chapter 55TDS on Payments to Partners by Firms
Chapter 56TDS on Non-Compete Fees
Chapter 57TDS on Winning from Lottery and Games
Chapter 58TDS on Online Gaming
Chapter 59TDS on Horse Race Winnings
Chapter 60TDS on Cash Withdrawals
Chapter 61TDS on Purchase of Goods
Chapter 62TDS on E-Commerce Transactions
Chapter 63TDS on Virtual Digital Assets
Chapter 64TDS on Immovable Property Transactions
Chapter 65TDS on Compensation and Acquisition Payments

Part V

TDS on Non-Resident Payments

Chapter 66TDS on Payments to Non-Residents
Chapter 67Residential Status and Source Rules
Chapter 68TDS on Foreign Companies
Chapter 69TDS on Fees for Technical Services to Non-Residents
Chapter 70TDS on Royalty to Non-Residents
Chapter 71TDS on Interest to Non-Residents
Chapter 72TDS on Dividend to Non-Residents
Chapter 73TDS on Capital Gains of Non-Residents
Chapter 74TDS on Sale of Immovable Property by Non-Residents
Chapter 75PAN-Based TDS on NRI Property Transactions
Chapter 76TDS on Foreign Institutional Investors
Chapter 77TDS on External Commercial Borrowings
Chapter 78TDS on Software Payments
Chapter 79TDS on Cloud, SaaS and Digital Services
Chapter 80TDS on Cross-Border Service Contracts
Chapter 81DTAA Relief and Treaty Rates
Chapter 82Tax Residency Certificate and Form No. 41
Chapter 83Beneficial Ownership and Treaty Eligibility
Chapter 84Equalisation Levy: Legacy Position and TDS Interplay
Chapter 85Form No. 145 and Form No. 146

Part VI

TCS Framework

Chapter 86Introduction to TCS
Chapter 87TCS Rate Chart for FY 2026-27
Chapter 88TCS Threshold Limits for FY 2026-27
Chapter 89Persons Responsible for Collecting TCS
Chapter 90Timing of TCS Collection
Chapter 91TCS on Sale of Goods
Chapter 92TCS on Scrap
Chapter 93TCS on Minerals
Chapter 94TCS on Motor Vehicles
Chapter 95TCS on Parking Lots, Toll Plazas and Mining Rights
Chapter 96TCS on Overseas Tour Packages
Chapter 97TCS on Liberalised Remittance Scheme
Chapter 98TCS on Education and Medical Remittances
Chapter 99TCS on Foreign Travel and Foreign Exchange Transactions
Chapter 100TCS on E-Commerce and Digital Business Models
Chapter 101TCS and GST Interplay
Chapter 102TCS Credit to Buyer or Remitter
Chapter 103TCS Compliance for Sellers
Chapter 104TCS Corrections and Refund Issues

Part VII

Lower Deduction, Nil Deduction and Declarations

Chapter 105Lower Deduction Certificate
Chapter 106Nil Deduction Certificate
Chapter 107Automated System for Nil Deduction Certificates
Chapter 108Application Procedure for Lower or Nil Deduction
Chapter 109Validity and Use of Certificates
Chapter 110Form No. 121: General Declaration Framework
Chapter 111Form No. 121: Senior Citizen Declaration Framework
Chapter 112Depository Acceptance of Form No. 121 (Prospective from 1 April, 2027)
Chapter 113Declarations by Senior Citizens
Chapter 114Declarations by Non-Taxable Persons
Chapter 115Misuse of Forms and Consequences
Chapter 116Deductor’s Responsibility Before Accepting Declarations

Part VIII

TDS and TCS Compliance Lifecycle

Chapter 117TAN Registration
Chapter 118PAN and Aadhaar Validation
Chapter 119Deduction or Collection Process
Chapter 120Deposit of TDS and TCS
Chapter 121Challan Preparation and Payment
Chapter 122Challan Correction
Chapter 123Due Dates for Monthly Deposit
Chapter 124Due Dates for Quarterly Statements
Chapter 125Due Dates for Certificates
Chapter 126Compliance Calendar for FY 2026-27
Chapter 127Interest for Delay in Deduction
Chapter 128Interest for Delay in Deposit
Chapter 129Fee for Late Filing
Chapter 130Penalty for Non-Compliance
Chapter 131Prosecution Risk in Serious Defaults

Part IX

TDS and TCS Returns

Chapter 132Overview of TDS and TCS Statements
Chapter 133Form 24Q
Chapter 134Form 26Q
Chapter 135Form 27Q
Chapter 136Form 27EQ
Chapter 137Form 26QB
Chapter 138Form 26QC
Chapter 139Form 26QD
Chapter 140Form 26QE
Chapter 141Annexures and Deductee Details
Chapter 142Challan Matching
Chapter 143Book Adjustment Entries
Chapter 144Nil Returns
Chapter 145Correction Statements
Chapter 146Defaults in TDS and TCS Returns
Chapter 147Justification Reports
Chapter 148Conso Files
Chapter 149Online Correction Through TRACES
Chapter 150Reconciliation Before Filing

Part X

TDS and TCS Certificates and Credits

Chapter 151Form 16
Chapter 152Form 16A
Chapter 153Form 16B
Chapter 154Form 16C
Chapter 155Form 16D
Chapter 156Form 16E
Chapter 157TCS Certificates
Chapter 158Form 26AS
Chapter 159Annual Information Statement
Chapter 160Taxpayer Information Summary
Chapter 161Matching TDS and TCS Credits
Chapter 162Credit Mismatch and Resolution
Chapter 163Credit in Joint Transactions
Chapter 164Credit in Property Transactions
Chapter 165Credit for Non-Residents
Chapter 166Carry Forward and Claim of TDS/TCS Credit

Part XI

Sector-Specific TDS and TCS

Chapter 167TDS and TCS for Manufacturing Businesses
Chapter 168TDS and TCS for Trading Businesses
Chapter 169TDS and TCS for Service Providers
Chapter 170TDS and TCS for Startups
Chapter 171TDS and TCS for MSMEs
Chapter 172TDS and TCS for Banks and NBFCs
Chapter 173TDS and TCS for Insurance Companies
Chapter 174TDS and TCS for Real Estate Developers
Chapter 175TDS and TCS for Hospitals and Healthcare Providers
Chapter 176TDS and TCS for Educational Institutions
Chapter 177TDS and TCS for Charitable and Religious Trusts
Chapter 178TDS and TCS for Government Departments
Chapter 179TDS and TCS for Public Sector Undertakings
Chapter 180TDS and TCS for E-Commerce Operators
Chapter 181TDS and TCS for Exporters and Importers
Chapter 182TDS and TCS for IT and Software Companies
Chapter 183TDS and TCS for Media, Advertising and Entertainment
Chapter 184TDS and TCS for Transport and Logistics
Chapter 185TDS and TCS for Hotels, Travel and Tourism

Part XII

Transaction-Specific Practical Guidance

Chapter 186TDS on Vendor Payments
Chapter 187TDS on Consultant Payments
Chapter 188TDS on Freelancer Payments
Chapter 189TDS on Legal and Professional Fees
Chapter 190TDS on Audit Fees
Chapter 191TDS on Director Sitting Fees
Chapter 192TDS on Software Licences
Chapter 193TDS on Cloud and Subscription Payments
Chapter 194TDS on Marketing and Influencer Payments
Chapter 195TDS on Rent for Office Premises
Chapter 196TDS on Equipment Hire
Chapter 197TDS on Security Services
Chapter 198TDS on Facility Management
Chapter 199TDS on Event Management
Chapter 200TDS on Hotel Payments
Chapter 201TDS on Travel Agents
Chapter 202TDS on Construction Contracts
Chapter 203TDS on Works Contracts
Chapter 204TDS on Brokerage in Property Deals
Chapter 205TDS on Sale and Purchase of Immovable Property

Part XIII

Accounting, Audit and Internal Controls

Chapter 206Accounting Entries for TDS
Chapter 207Accounting Entries for TCS
Chapter 208TDS Payable and TCS Payable Ledgers
Chapter 209Vendor Master Controls
Chapter 210Customer Master Controls
Chapter 211TAN, PAN, and GSTIN Mapping
Chapter 212TDS and TCS Reconciliation with Books
Chapter 213Reconciliation with Form 26AS and AIS
Chapter 214Reconciliation with GST Returns
Chapter 215Year-End Provisioning Controls
Chapter 216Statutory Audit Review of TDS and TCS
Chapter 217Tax Audit Reporting of TDS and TCS
Chapter 218Internal Audit Checklist
Chapter 219Management Representation for TDS/TCS
Chapter 220Common Control Failures

Part XIV

Disallowances, Demands and Consequences

Chapter 221Disallowance for Non-Deduction of TDS
Chapter 222Disallowance for Short Deduction
Chapter 223Relief Where Payee Has Paid Tax
Chapter 224Assessee-in-Default Proceedings
Chapter 225Interest Computation
Chapter 226Late Filing Fee
Chapter 227Penalties under TDS and TCS Law
Chapter 228Prosecution for TDS and TCS Defaults
Chapter 229Demand Notices
Chapter 230Rectification of Demands
Chapter 231Adjustment of Refunds against Demands
Chapter 232Recovery Proceedings
Chapter 233Compounding of Offences
Chapter 234Reasonable Cause Defence
Chapter 235Practical Response to TDS/TCS Notices

Part XV

Disputes, Appeals and Litigation

Chapter 236Common TDS and TCS Disputes
Chapter 237Classification Disputes
Chapter 238Contract versus Professional Fee Disputes
Chapter 239Royalty versus Business Income Disputes
Chapter 240Software Payment Disputes
Chapter 241Reimbursement Disputes
Chapter 242TDS on Gross-Up Disputes
Chapter 243Non-Resident Withholding Disputes
Chapter 244Treaty-Based TDS Disputes
Chapter 245TDS on Composite Contracts
Chapter 246TCS Applicability Disputes
Chapter 247Appeals Before CIT(A)
Chapter 248Appeals Before ITAT
Chapter 249Writ Remedies in TDS/TCS Matters
Chapter 250Important Judicial Principles

Part XVI

Technology Platforms and e-Governance

Chapter 251Income Tax Portal for TDS and TCS
Chapter 252TRACES Portal
Chapter 253TIN-NSDL and Protean Systems
Chapter 254Online Challan Payment
Chapter 255Digital Signature and E-Verification
Chapter 256Downloading Form 16 and Form 16A
Chapter 257Downloading Justification Reports
Chapter 258Online Correction Facility
Chapter 259ERP Integration for TDS and TCS
Chapter 260Payroll Software Controls
Chapter 261Vendor Payment Automation
Chapter 262TDS/TCS Compliance Software
Chapter 263Data Validation Tools
Chapter 264Audit Trail and Documentation
Chapter 265Cybersecurity and Access Controls

Part XVII

Special Areas and Emerging Issues

Chapter 266TDS on Virtual Digital Assets
Chapter 267TDS on Crypto Transactions
Chapter 268TDS on Online Gaming and Digital Platforms
Chapter 269TDS on Creator Economy Payments
Chapter 270TDS on Influencer Marketing
Chapter 271TDS on App Store and Platform Payments
Chapter 272TDS on Gig Economy Payments
Chapter 273TDS on Cloud Computing Services
Chapter 274TDS on Artificial Intelligence and Software Services
Chapter 275TDS on Data Centre and Hosting Services
Chapter 276TDS on Cross-Border SaaS
Chapter 277TCS on Foreign Remittance Products
Chapter 278TCS on Overseas Education Payments
Chapter 279TCS on Medical Remittances
Chapter 280TCS on Luxury and High-Value Transactions

Part XVIII

Practical Ready Reckoner Tables

Chapter 281Master TDS Rate Table for FY 2026-27
Chapter 282Master TCS Rate Table for FY 2026-27
Chapter 283TDS Threshold Table
Chapter 284TCS Threshold Table
Chapter 285TDS Due Date Table
Chapter 286TCS Due Date Table
Chapter 287Return Filing Due Date Table
Chapter 288Certificate Issue Due Date Table
Chapter 289Interest and Penalty Table
Chapter 290Form-Wise Compliance Table
Chapter 291Payment-Wise TDS Classification Table
Chapter 292Vendor-Wise TDS Mapping Table
Chapter 293Non-Resident Payment Table
Chapter 294DTAA Documentation Table
Chapter 295Lower Deduction Certificate Table

Part XIX

Checklists, Formats and Templates

Chapter 296Monthly TDS Compliance Checklist
Chapter 297Monthly TCS Compliance Checklist
Chapter 298Quarterly Return Filing Checklist
Chapter 299Year-End TDS Checklist
Chapter 300Salary TDS Checklist
Chapter 301Vendor Onboarding Checklist
Chapter 302Non-Resident Payment Checklist
Chapter 303Form 15G and Form 15H Checklist
Chapter 304Lower Deduction Certificate Checklist
Chapter 305TDS Notice Response Checklist
Chapter 306TCS Notice Response Checklist
Chapter 307TDS Reconciliation Format
Chapter 308TCS Reconciliation Format
Chapter 309Challan Tracking Format
Chapter 310Deductee Master Format

Part XX

Reference Materials, FAQs and Compliance Guidance

Chapter 316Glossary of TDS and TCS Terms
Chapter 317Abbreviations and Short Forms
Chapter 318Important Forms
Chapter 319Important Portals
Chapter 320Important Notifications and Circulars
Chapter 321CBDT Guidelines Relevant to TDS and TCS
Chapter 322Comparative Table: Old Law and New Law
Chapter 323Section and Code Mapping Under the New Law
Chapter 324FAQs on TDS
Chapter 325FAQs on TCS
Chapter 326Common Mistakes and Practical Solutions
Chapter 327Frequently Litigated Issues
Chapter 328Practical Examples and Illustrations
Chapter 329Compliance Calendar for FY 2026-27
Chapter 330 Final Ready Reckoner for Tax Deductors and Collectors

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