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Practical Guide on TDS and TCS (With More Practical FAQs - Including e-filing Proceeding) (Financial Year 2021-2022)

Practical Guide on TDS and TCS (With More Practical FAQs - Including e-filing Proceeding) (Financial Year 2021-2022)

  • ₹945.00

In Stock
  • Author(s): CA G Sekar
  • Brand: Commercial Law Publishers (India) Pvt Ltd
  • Edition: 20 Ed 2021
  • ISBN 13 9789390926244
  • Approx. Pages 642 + Contents
  • Format Paperback
  • Approx. Product Size 24 x 18 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)

As Amended by
»    Finance Act, 2021 
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Description

•    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

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.  Payment by E—Commerce Operator [Sec. 194K, 194L, 194M, 194N, 194O]
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
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