- Author(s): CA G Sekar
- Publisher: Commercial Law Publishers (India) Pvt Ltd
- Edition: 23 Ed 2024
- ISBN 13 9789356038530
- Approx. Pages 750 + Contents
- Format Paperback
- Approx. Product Size 24 x 18 cms
- Delivery Time Normally 7-9 working days
- Shipping Charge Extra (see Shopping Cart)
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Description
Financial Year 2024-2025
With more Practical FAQ's Including e-filing proceeding
• Concise presentation of the law relating to TDS and TCS.
• Ready Referencer forTIDS and TCS rates clearly demarcating rates for various
Assessees under different situations.
• Simplified, yet detailed and comprehensive procedures on how to compute
Income under the head "Salaries" and "Income from House Property" for
determining TDS on Salaries.
• Coverage of Relief for VRS Compensation, Arrears of Salary, etc.
• All Latest Amendments, Circulars, Notifications included.
• Answers to various queries on TDS.
• Provisions and Procedure for TCS.
• Formalities and Procedure for e-TDS Return and e-TCS Returns.
• Summary of Provisions relating to Annual Information Return.
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Contents
FTR - Finance Act Amendments
1. Tax Deducted at Source (TDS) - Ready Reckoner
2. Salaries [Sec.192], [Sec.192A]
3. Interest on Securities [Sec.193]
4. Dividends [Sec.194]
5. Interest other than Interest on Securities [Sec.l94A]
6. Winnings from Lottery, Crossword Puzzles, Horse Races etc. [Sec.l94B and 194BB]
7. Payments to Contractors [Sec.194C]
8. Insurance Commission [Sec. 194D],[Sec.194DA]
9. NSS Payments, Repurchase of units by Mutual Funds & UTI, Lottery Commission
[Sec.194EE, 194F, 194G]
10. Commission or Brokerage [Sec.194H]
11. Rent [Sec. 194-1] and Transfer of Certain Immovable Property Other than Agricultural
Land [Sec.194-IA]
12. Fees for Professional or Technical Services [Sec.194J]
13. Income from Units, Payment of Certain Sums & Payment by E-Commerce Operator [Sec.194K-194T]
14. TDS on Compensation on Acquisition of Certain Immovable Properties [Sec.194LA]
15. TDS in respect of Payments to Non-Residents
16. Tax Deduction Account Number (TAN), TDS Certificates and Penal Provisions
17. Tax Collected at Source (TCS) [Sec.206C]
18. E-TDS & TCS Returns & Online Tax Accounting Systems
19. Forms
Annexure 1: FAQ'S on Form 24G
Annexure 2: Statement of Financial Transactions or Reportable Account
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Author Details
G. Sekar, B.Com., FCA