Deduction of Tax at Source with Advance Tax and Refunds (As amended by Finance Act 2022)

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Contents
BOOK ONE : DEDUCTION OF TAX AT SOURCE
Chapter 1 :    Deduction of Tax at Source from Salary
Chapter 2 :    How to Work out Estimated Salary and Quantum of Tax to be Deducted therefrom
Chapter 3 :    Tax Deduction from Accumulated Balance of  Provident Fund due to an Employee
Chapter 4 :    How to Compute Taxable Premature Withdrawal of Provident Fund and Tax to be
                        Deducted therefrom
Chapter 5 :    Deduction of Tax at Source from Interest on Securities
Chapter 6 :    How to Compute Interest on Securities and Tax Deductible therefrom at Source
Chapter 7 :    Deduction of Tax at Source from Dividend
Chapter 8 :    How to Compute Dividends and Tax Deductible therefrom
Chapter 9 :    Deduction of Tax at Source from Interest other than Interest on Securities
Chapter 10:   How to Compute Interest (Other than Interest on Securities) and Tax Deductible therefrom
Chapter 11:   Tax Deduction from Winnings from Lottery, Crossword Puzzle, Card Games or Other Games
Chapter 12:   Winnings from Lottery, Crossword Puzzle, Card Game or any Other Game and Tax to be
                        Deducted therefrom
Chapter 13:   Tax Deduction from Winnings from Horse Race
Chapter 14:   Winnings from Horse Race and Tax to be Deducted thereon
Chapter 15:   Tax Deduction from Payment to Contractors
Chapter 16:   What Constitutes a Payment to Contractor Sub-Contractor and how much Tax is to be
                        Deducted therefrom
Chapter 17:   Tax Deduction From Insurance Commission
Chapter 18:   How to Compute Insurance Commission and Tax to be Deducted therefrom
Chapter 19:   Tax Deduction from Payment in Respect of Life Insurance Policy
Chapter 20:   How to Compute Tax to be Deducted from Payment in Respect of
                        Life Insurance Policy
Chapter 21:   Deduction of Tax at Source from National Savings Scheme
Chapter 22:   How to Compute Amount Referred to in Section 80CCA(2)(A) and Tax to be
                        Deducted therefrom
Chapter 23:   Deduction of Tax at Source on Account of Repurchase of Units by Mutual
                        Funds or Unit Trust  of India
Chapter 24:   How to Compute Amount Referred to in Section 80ccb(2) and tax to be
                        Deducted therefrom
Chapter 25:   Deduction of tax at Source from Commission on Sale of Lottery Tickets
Chapter 26:   How to Compute Commission on Sale of Lottery Tickets and Tax Deductible
                        Therefrom
Chapter 27:   Tax Deduction from Commission or Brokerage
Chapter 28:   How to Compute Commission or Brokerage and Tax to be Deducted therefrom
Chapter 29:   Tax Deduction from Rent
Chapter 30:   How to Compute Rent and Tax to be Deducted Therefrom
Chapter 31:   Deduction of Tax at Source from Consideration Payable for Acquisition of
                        Immovable Property Other than Agricultural Land in Rural Area
Chapter 32:   How to Compute Tax Deductible from Payment of Consideration for
                        Acquisition of any Immovable Property
Chapter 33:   Tax Deduction from Payment of Rent by Certain Individuals and HUFs
Chapter 34:   How to Compute Tax Deductible from Rent Under Section 194-IB
Chapter 35:   Tax Deduction from Payment Under Specified Agreement
Chapter 36:   How to Compute Consideration which is Subject to Tax Deduction Under Section 194-IC
Chapter 37:   Deduction of Tax at Source from Fees for Technical or Professional Services or Royalty
Chapter 38:   How to Compute Fees for Professional and Technical Services and Royalty and Tax
                        Deductible therefrom
Chapter 39:   Deduction of Tax at Source from Income in Respect of Units
Chapter 40:   How to Compute Income in Respect of Units and Tax Deductible therefrom
Chapter 41:   Deduction of Tax at Source from Payment of Compensation on Acquisition of
                        Immovable Property
Chapter 42:   How to Compute Tax Deductible from Payment of Compensation on Acquisition of
                        Immovable Property
Chapter 43:   Deduction of Tax at Source from Income by Way of Interest from Infrastructure Debt Fund.
Chapter 44:   How to Compute Tax Deductible from Payment of Interest on Infrastructure  Debt Fund.
Chapter 45:   Deduction of Tax at Source from Interest on Units of Business Trust
Chapter 46:   How to Compute Tax Deductible from Payment of Interest on Units of Business Trust
Chapter 47:   Deduction of Tax at Source from Income in Respect of Units of Investment Fund/
                        Securitisation Trust
Chapter 48:   How To Compute Tax Deductible from Income in Respect of Units of Investment Trust/
                        Securitisation Trust               
Chapter 49:   Deduction of Tax at Source from Income by Way of Interest from Indian Company
                        under Section 194LC
Chapter 50:   How to Compute Tax Deductible from Interest Payable to Non-Resident/Foreign Company
Chapter 51:   Deduction of Tax at Source from Interest on Certain Bonds and Government Securities
                        under Section 194LD
Chapter 52:   How To Compute Tax Deductible from Interest Payable under Section 194LD
Chapter 53:   Tax Deduction from Payment to Resident Contractor, Broker or Professional by
                        Certain Individuals and HUFs
Chapter 54:   How To Compute Tax Deductible from Payment/Credit to Contractor, Professional
                        or Broker under Section 194M
Chapter 55:   Deduction of Tax at Source from Cash Payment to Account Holders under Section 194N
Chapter 56:   How To Compute Tax Deductible From Cash Payment To Accountholders Under Section 194N
Chapter 57:   Deduction Of Tax At Source From Payments To E-Commerce Participants
Chapter 58:   How To Compute Income And Tax Deductible Therefrom
Chapter 59:   Deduction Of Tax At Source From Income Of Specified Senior Citizen
Chapter 60:   How To Compute Income Of Specified Senior Citizen And Tax Deductible Therefrom
Chapter 61:   Deduction Of Tax At Source On Payment For Purchase Of Goods
Chapter 62:   How To Compute Tax To Be Deducted Under Section 194q
Chapter 63:   Deduction Of Tax At Source On Benefit Or Perquisite In Respect Of Business Or Profession
Chapter 64:   How To Compute Value Of Benefit Or Perquisite And Tax Deductible Therefrom
Chapter 65:   Deduction Of Tax At Source From Payment On Transfer Of Virtual Digital Asset
Chapter 66:   How To Compute Tax To Be Deducted Under Section 194s
Chapter 67:   Tax Deduction From Payments To Non-Residents
Chapter 68:   How To Compute Amount Payable To Non-Resident And Tax To Be Deducted Therefrom
Chapter 69:   Deduction Of Tax At Source From Income Of Units Of Offshore Fund
Chapter 70:   How To Compute Amount Of Tax Deduction Under Section 196B
Chapter 71:   Deduction Of Tax At Source From Income From Foreign Currency Bond Or Shares Of Indian
                        Company
Chapter 72:   How To Compute Amount Of Tax Deduction Under Section 196C
Chapter 73:   Deduction Of Tax At Source From Income Of Foreign Institutional Investors From Securities
Chapter 74:   How To Compute Amount Of Tax Deduction Under Section 196D
Book Two : Advance Tax
Chapter 75:   Income Liable to Advance Tax
Chapter 76:   Liability to Advance Tax - When Arises
Chapter 77:   Due Dates of Payment
Chapter 78:   Computation of Advance Tax Liability
Chapter 79:   Interest Payable by the Assessee/Government
BOOK THREE: TAX COLLECTION AT SOURCE
Chapter 80:   Tax Collection at Source
BOOK FOUR : REFUND
Chapter 81:  Refund for Excess Payment
Chapter 82:  Interest on Refund
Referencer
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Author Details
Dr. Vinod K. Singhania got his PhD. from the Delhi School of Economics in 1976. His fields of special interest include all facets of corporate legislation and corporate economics especially the tax laws. Associated in different capacities with several professional institutes and business houses in India and abroad, Dr. Singhania is author of many popular books (some of which are also available
on CDs) published by Taxmann. He has to his credit more than 300 research articles which have appeared in leading journals. He has been a resource person in over 300 seminars in India and abroad.
Dr. Kapil Singhania, a Fellow of the Institute of Chartered Accountants of India and belonging to the alumni of Shri Ram College of Commerce, has got the Ph.D. for extensive research work done in the area of corporate taxation. His fields of involvement in research work in form of articles in various reputed journals and analytical studies span across from corporate laws to direct taxation. He has authored a variety of acclaimed books on direct taxes published by Taxmann. Dr. Singhania is providing tax consultancy to a number of business organizations, which include multinational and public sector companies.
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