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Handbook on Tax Deduction at Source, 13E


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Handbook on Tax Deduction at Source, 13E
INR
9789351298083
In Stock
535.5
Rs.535


Description

About the Book

 

During the recent past there have been lot of changes relating to scope of Deduction/Collection of tax at source and in the procedures for filing of TDS/ TCS returns. There is more emphasis on electronic filing of TDS/TCS returns. Therefore, the professionals and the persons responsible for complying with the provisions of deduction and collection of tax at source need for a hand book on the subject which could provide the latest information in a concise and simple manner so that the intricate subject could be easily and properly complied with.

An attempt has been made in this book to clarify the issues arising out of the current amendments in a concise and an easy to understand manner. Even the last minute changes in the provisions relating to this subject have been incorporated in the book. A separate Chapter is devoted to the procedures regarding Electronic Filing of TDS/TCS Returns.

 

 
 Key Features

 

  • Lucid commentary on TDS/TCS with Illustrations
  • Incorporating all the latest amendments
  • Highlighted the amendments brought in by the Finance Act, 2017
  • Reference to important recent judicial decisions
  • Covering FAQs on TDS/TCS in a separate chapter
  • Tables having rates of TDS from Salary and Advance Tax Calculation Formula for the FY 2017-18

 

 Table of Contents

 

 

Preface to the Thirteenth Edition

Detailed Contents

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 Recognised 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 194A]

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 Sub-contractor) [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-I]

Chapter 18

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

Chapter 19

TDS from payment of rent by certain Individuals or HUF [Section 194-IB]

Chapter 20

TDS from payment under specified agreement referred to in section 45(5A) [Section 194-IC]

Chapter 21

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

Chapter 22

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

Chapter 23

TDS from Income by Way of Interest from Infrastructure Debt Fund [Section 194LB]

Chapter 24

Distributed Income of the Nature Referred to in Section 10(23FC) and 10(23FCA) Payable by Business Trust to Unit Holder [Section 194LBA]

Chapter 25

TDS from Income in Respect of Units of Investment Fund [Section 194LBB]

Chapter 26

TDS from Income in Respect of Investment in Securitisation Trust [Section 194LBC]

Chapter 27

TDS from Income by Way of Interest from Indian Company or the Business Trust [Section 194LC]

Chapter 28

TDS on Income by Way of Interest on Certain Bonds and Government Securities [Section 194LD]

Chapter 29

TDS from Payments (other than Salary) to Non-residents and Foreign Company [Sections 195, 196A, 196B, 196C and 196D]

Chapter 30

Other Provisions Relating to TDS [Sections 195A to 206AA]

Chapter 31

Tax Collection at Source [Section 206C and 206CC]

Chapter 32

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

Chapter 33

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

Chapter 34

Frequently Asked Questions

Appendix 1

Rates of Deduction of Tax at Source From Salary for the Financial Year 2017-2018

Appendix 2

Tax Deduction at Source From Monthly Taxable Salary During the Financial Year 2017-18

Appendix 3

Advance Tax/Income Tax Calculation by Formula

 

 

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   During the recent past there have been lot of changes relating to scope of Deduction/Collection of tax at source and in the procedures for filing of TDS/ TCS returns. There is more emphasis on electronic filing of TDS/TCS returns. Therefore, the professionals and the persons responsible for complying with the provisions of deduction and collection of tax at source need for a hand book on the subject which could provide the latest information in a concise and simple manner so that the intricate subject could be easily and properly complied with. An attempt has been made in this book to clarify the issues arising out of the current amendments in a concise and an easy to understand manner. Even the last minute changes in the provisions relating to this subject have been incorporated in the book. A separate Chapter is devoted to the procedures regarding Electronic Filing of TDS/TCS Returns.     Key Features   Lucid commentary on TDS/TCS with Illustrations Incorporating all the latest amendments Highlighted the amendments brought in by the Finance Act, 2017 Reference to important recent judicial decisions Covering FAQs on TDS/TCS in a separate chapter Tables having rates of TDS from Salary and Advance Tax Calculation Formula for the FY 2017-18    Table of Contents     Preface to the Thirteenth Edition Detailed Contents 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 Recognised 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 194A] 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 Sub-contractor) [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-I] Chapter 18 TDS on Payment on Transfer of Certain Immovable Property [Section 194-IA] Chapter 19 TDS from payment of rent by certain Individuals or HUF [Section 194-IB] Chapter 20 TDS from payment under specified agreement referred to in section 45(5A) [Section 194-IC] Chapter 21 TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee [Section 194J] Chapter 22 TDS from Payment of Compensation on Acquisition of Certain Immovable Property [Section 194LA] Chapter 23 TDS from Income by Way of Interest from Infrastructure Debt Fund [Section 194LB] Chapter 24 Distributed Income of the Nature Referred to in Section 10(23FC) and 10(23FCA) Payable by Business Trust to Unit Holder [Section 194LBA] Chapter 25 TDS from Income in Respect of Units of Investment Fund [Section 194LBB] Chapter 26 TDS from Income in Respect of Investment in Securitisation Trust [Section 194LBC] Chapter 27 TDS from Income by Way of Interest from Indian Company or the Business Trust [Section 194LC] Chapter 28 TDS on Income by Way of Interest on Certain Bonds and Government Securities [Section 194LD] Chapter 29 TDS from Payments (other than Salary) to Non-residents and Foreign Company [Sections 195, 196A, 196B, 196C and 196D] Chapter 30 Other Provisions Relating to TDS [Sections 195A to 206AA] Chapter 31 Tax Collection at Source [Section 206C and 206CC] Chapter 32 Statement/Return of Tax Deducted/ Collected at Source [Sections 200(3), 203AA, 206A, 206C(3), (3B), (5) and (5A) to (5D), 206CB] Chapter 33 Consequences of Defaults [Sections 201, 206C(6) to (8), 234E, 271C, 271CA, 271H, 272A(2), 272BB, 276B and 276BB] Chapter 34 Frequently Asked Questions Appendix 1 Rates of Deduction of Tax at Source From Salary for the Financial Year 2017-2018 Appendix 2 Tax Deduction at Source From Monthly Taxable Salary During the Financial Year 2017-18 Appendix 3 Advance Tax/Income Tax Calculation by Formula     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

  • : Handbook on Tax Deduction at Source, 13E
  • : Dr Girish Ahuja Dr Ravi Gupta
  • : 9789351298083
  • : 500 approx

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