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Guide to Tax Deduction at Source, 14E


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Guide to Tax Deduction at Source, 14E
INR
9789351298038
In Stock
1525.5
Rs.1,525


Description

 

About the Book

 

Is TDS tedious? This is the moot question faced by a large number of persons who have been saddled with the responsibility of deducting tax at source. In fact, TDS will not be tedious if one is aware of the responsibilities and the procedures prescribed for TDS. This book aims at presenting the entire subject of TDS in an easy to understand manner so that every person dealing with this subject gets a clear grasp of the matter.

 

 

In the recent past there have been a lot of changes relating to scope of Deduction/Collection of tax at source and in the procedures for filing of TDS/TCS returns. An attempt has been made in this book to clarify the issues arising out of the recent amendments. Even the last minute changes in the provisions relating to this subject have been incorporated in the book. The judicial pronouncements have been analysed and mentioned at the relevant places.

 This is the latest and most upto date book for the assessment year 2018-19. The amendments made by the Finance Act, 2017 have been incorporated at the relevant places and the new sections which have been introduced have been elaborately discussed. The provisions have been explained with the help of suitable illustrations.

The book is useful for Chartered Accountants, Company Secretaries, Cost and Management Accountants, Tax Lawyers, Departmental Officers and all persons dealing with the subject of TDS/TCS.

 

Key Features

 

  • Updated by all the amendments made by the Finance Act, 2017

  • Reference to judicial pronouncements

  • Lucid commentary simplifying the TDS/TCS provisions with Illustrations

  • Incorporating relevant Circulars, Notifications and Form

 

 

Table of Contents

  

Contents at a glance

Preface to the Fourteenth Edition

Detailed Contents

List of Circulars

Table of Cases

Chapter 1

System of Collection of Tax [Sections 190 and 191]

Chapter 2

TDS from Salary [Section 192]

Chapter 3

How to Compute 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 recognized 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 194 A]

Chapter 8

TDS from winnings from lottery, crossword puzzle, card game, etc. [Section 194B]

Chapter 9

TDS from Winnings from Horse Races [Section 194BB]

Chapter 10

TDS from Payments to Contractor (including Subcontractor) [Section 194C]

Chapter 11

TDS from Insurance Commission [Section 194D]

Chapter 12

TDS from payment in respect of Life Insurance Policy [Section 194DA]

Chapter 13

TDS from Payments to Non-resident Sportsmen or Entertainer or Sports Associations [Section 194E]

Chapter 14

TDS from Payments in Respect of Deposit under National Savings Scheme, etc. [Section 194EE]

Chapter 15

TDS from Commission, etc. on Sale of Lottery Tickets [Section 194G]

Chapter 16

TDS from Commission and Brokerage [Section 194H]

Chapter 17

TDS from Rent [Section 194-1]

Chapter 18

TDS on Payment on Transfer of Certain Immovable Property [Section 194-IA]

Chapter 19

TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee [Section 194 J]

Chapter 20

TDS from Payment of Compensation on Acquisition of Certain Immovable Property [Section 194LA]

Chapter 21

TDS from income by way of interest from Infrastructure Debt Fund [Section 194LB]

Chapter 22

Distributed income of the nature referred to in sections 10(23FC) and 10(23FCA) payable by business trust to unit holder [Section 194LBA]

Chapter 23

TDS from income in respect of units of investment fund [Section 194LBB]

Chapter 24

TDS from income in respect of investment in securitisation trust [Section 194LBC]

Chapter 25

TDS from income by way of interest from Indian Company or the Business Trust [Section 194LC]

Chapter 26

TDS on income by way of interest on certain bonds and Government Securities [Section 194LD]

Chapter 27

TDS from Payments (other than salary) to Nonresidents and Foreign Company [Sections 195, 196A, 196B, 196C and 196D]

Chapter 28

Other Provisions Relating to TDS [Sections 195A to 205]

Chapter 29

Tax Collection at Source [Section 206C]

Chapter 30

Statement/Return of Tax Deducted/Collected at Source [Sections 200(3), 203AA, 206A, 206C(3), (3B), (5) and (5A) to (5D), 206CB]

Chapter 31

Consequences of Defaults [Sections 201, 206C(6) to (8), 234E, 271C, 271CA, 271H, 272A(2), 272BB, 276B and 276BB]

Chapter 32

Frequently Asked Questions

Chapter 33

Advance Payment of Tax [Sections 207-211, 218 & 219]

Chapter 34

Refunds [Sections 237 to 242 & 245]

Appendix 1

Relevant Rules

Appendix 2

Recent Judicial Decisions

Appendix 3

Relevant Circulars and Notifications

 

1. Circulars

 

2. Notifications

Appendix 4

Relevant Forms

Appendix 5

Notified Foreign Institutional Investors

Appendix 6

Correction in OLTAS Challan

Appendix 7

Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013

 

 

About the Authors

 

Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. He got his Ph.D. from Faculty of Management Studies, University of Delhi. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountants of India (ICAI) and was placed in the merit list of both Intermediate and Final Examinations of the Institute. He is a senior faculty member of Shri Ram College of Commerce (Delhi University) arid also visiting faculty member of the Institute of Chartered Accountants of India, Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a member of Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many companies and has a vast and rich experience in the field of finance and taxation.

 

Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes.

 

 

 

  About the Book   Is TDS tedious? This is the moot question faced by a large number of persons who have been saddled with the responsibility of deducting tax at source. In fact, TDS will not be tedious if one is aware of the responsibilities and the procedures prescribed for TDS. This book aims at presenting the entire subject of TDS in an easy to understand manner so that every person dealing with this subject gets a clear grasp of the matter.     In the recent past there have been a lot of changes relating to scope of Deduction/Collection of tax at source and in the procedures for filing of TDS/TCS returns. An attempt has been made in this book to clarify the issues arising out of the recent amendments. Even the last minute changes in the provisions relating to this subject have been incorporated in the book. The judicial pronouncements have been analysed and mentioned at the relevant places.  This is the latest and most upto date book for the assessment year 2018-19. The amendments made by the Finance Act, 2017 have been incorporated at the relevant places and the new sections which have been introduced have been elaborately discussed. The provisions have been explained with the help of suitable illustrations. The book is useful for Chartered Accountants, Company Secretaries, Cost and Management Accountants, Tax Lawyers, Departmental Officers and all persons dealing with the subject of TDS/TCS.   Key Features   Updated by all the amendments made by the Finance Act, 2017 Reference to judicial pronouncements Lucid commentary simplifying the TDS/TCS provisions with Illustrations Incorporating relevant Circulars, Notifications and Form     Table of Contents    Contents at a glance Preface to the Fourteenth Edition Detailed Contents List of Circulars Table of Cases Chapter 1 System of Collection of Tax [Sections 190 and 191] Chapter 2 TDS from Salary [Section 192] Chapter 3 How to Compute 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 recognized 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 194 A] Chapter 8 TDS from winnings from lottery, crossword puzzle, card game, etc. [Section 194B] Chapter 9 TDS from Winnings from Horse Races [Section 194BB] Chapter 10 TDS from Payments to Contractor (including Subcontractor) [Section 194C] Chapter 11 TDS from Insurance Commission [Section 194D] Chapter 12 TDS from payment in respect of Life Insurance Policy [Section 194DA] Chapter 13 TDS from Payments to Non-resident Sportsmen or Entertainer or Sports Associations [Section 194E] Chapter 14 TDS from Payments in Respect of Deposit under National Savings Scheme, etc. [Section 194EE] Chapter 15 TDS from Commission, etc. on Sale of Lottery Tickets [Section 194G] Chapter 16 TDS from Commission and Brokerage [Section 194H] Chapter 17 TDS from Rent [Section 194-1] Chapter 18 TDS on Payment on Transfer of Certain Immovable Property [Section 194-IA] Chapter 19 TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee [Section 194 J] Chapter 20 TDS from Payment of Compensation on Acquisition of Certain Immovable Property [Section 194LA] Chapter 21 TDS from income by way of interest from Infrastructure Debt Fund [Section 194LB] Chapter 22 Distributed income of the nature referred to in sections 10(23FC) and 10(23FCA) payable by business trust to unit holder [Section 194LBA] Chapter 23 TDS from income in respect of units of investment fund [Section 194LBB] Chapter 24 TDS from income in respect of investment in securitisation trust [Section 194LBC] Chapter 25 TDS from income by way of interest from Indian Company or the Business Trust [Section 194LC] Chapter 26 TDS on income by way of interest on certain bonds and Government Securities [Section 194LD] Chapter 27 TDS from Payments (other than salary) to Nonresidents and Foreign Company [Sections 195, 196A, 196B, 196C and 196D] Chapter 28 Other Provisions Relating to TDS [Sections 195A to 205] Chapter 29 Tax Collection at Source [Section 206C] Chapter 30 Statement/Return of Tax Deducted/Collected at Source [Sections 200(3), 203AA, 206A, 206C(3), (3B), (5) and (5A) to (5D), 206CB] Chapter 31 Consequences of Defaults [Sections 201, 206C(6) to (8), 234E, 271C, 271CA, 271H, 272A(2), 272BB, 276B and 276BB] Chapter 32 Frequently Asked Questions Chapter 33 Advance Payment of Tax [Sections 207-211, 218 & 219] Chapter 34 Refunds [Sections 237 to 242 & 245] Appendix 1 Relevant Rules Appendix 2 Recent Judicial Decisions Appendix 3 Relevant Circulars and Notifications   1. Circulars   2. Notifications Appendix 4 Relevant Forms Appendix 5 Notified Foreign Institutional Investors Appendix 6 Correction in OLTAS Challan Appendix 7 Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013     About the Authors   Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. He got his Ph.D. from Faculty of Management Studies, University of Delhi. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountants of India (ICAI) and was placed in the merit list of both Intermediate and Final Examinations of the Institute. He is a senior faculty member of Shri Ram College of Commerce (Delhi University) arid also visiting faculty member of the Institute of Chartered Accountants of India, Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a member of Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many companies and has a vast and rich experience in the field of finance and taxation.   Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes.      

Features

  • : Guide to Tax Deduction at Source, 14E
  • : Dr Girish Ahuja Dr Ravi Gupta
  • : 9789351298038
  • : 1200 approx

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