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Practical Guide on TDS and TCS, 16E

By Fca Ca G Sekar (Author)

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Practical Guide on TDS and TCS, 16E
INR
9789351297987
In Stock
749.25
Rs.749


Description

About the Book

 

  • Concise and relevant information on the law relating to TDS and TCS, contained in the Income Tax Act, Rules, Circulars and Notifications.

  • Provisions relating to TDS from every type of payment, viz. Salaries, Interest, Rent, Dividends, etc. have been summarised in separate Chapters.

  • A Comprehensive material for easy TDS/TCS compliance

 

 

Unique Key Features

 

  1. Ready Referencer for TDS & TCS Rates, for various Assessees under different situations

  2. Use of Tables and Flowcharts to describe the practical and procedural aspects involved in compliance

  3. All Latest Amendments of Finance Bill 2017, uptodate Circulars & Notifications included.

  4. Comprehensive FAQ list explaining intricate issues involved in TDS and TCS Compliance

  5. Extensive Coverage of Procedures to be followed in TRACES.

  6. Formalities and Procedure for e–TDS Return and e–TCS Return

 

 

 

Table of Contents

 

Chapter

Topic

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.194A]

6

Winnings from Lottery, Crossword Puzzles, Horse Races etc. [Sec.194B 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–I] and Transfer of Certain Immovable Property Other than Agricultural Land [Sec.194–IA]

12

Fees for Professional or Technical Services [Sec.194J]

13

TDS on Compensation on Acquisition of Certain Immovable Properties [Sec.194LA]

14

TDS in respect of Payments to Non–Residents

15

Tax Deduction Account Number (TAN), TDS Certificates and Penal Provisions

16

Tax Collected at Source (TCS) [Sec.206C]

17

E–TDS & TCS Returns and Online Tax Accounting Systems

18

Forms

 

Annexure 1: FAQ’S on Form 24G

 

Annexure 2: Statement of Financial Transactions or Reportable Account

 

Annexure 3 : Various Forms under Income Tax Act

 

 

 

About the Author

 

CA G Sekar, FCA

Member Central Council of ICAI 2013–16 & 2016–19

Chairman – Direct Taxes Committee of ICAI –2014

  1. Founder and Faculty for Direct Taxation in Shree Guru Kripa’s Institute of Management, an Institution providing education for all levels and all subjects of the Chartered Accountancy Course and has trained many finance professionals.

  1. Commerce Graduate, Gold Medallist & Rank Holder from Virudhunagar Hindu Nadar Senthilkumara Nadar (VHNSN) College, Virudhunagar, Madurai Kamaraj University.

  1. Great Motivator for Chartered Accountants in Practice and in Employment and CA Students, through his effective and convincing Communication style.

  1. Member of the Expert Study Group Committee, Central Board of Direct Taxes, New Delhi, to study the Direct Tax Code Bill in 2006.

  1. Member of the Direct Tax Law Committee of The Institute of Chartered Accountants of India in 2011 –12, Vice Chairman in 2013-14 and Chairman in 2014-15.

  1. Recipient of Special Award from the Income Tax Department in 2011, during their “150 Years ofIncome Tax in India” Celebrations, for his contribution and service to the Income Tax Department.

  1. Speaker on Budget Presentation in Doordharshan and Sun Television. Participated in various Live Public Interaction programmes on Sun Television to create awareness to public on various legal issues on taxation and education, more specifically on challenges and opportunities available for Commerce Students.

  1. Writer of Articles of Professional Interest in Journals like Taxmann, Financial Express, Current Tax Reporter, Business Line, etc.

  1. Speaker in Seminars, Workshops and Programmes conducted by ICAI, its Branches, Study Circles, Chambers of Commerce, Income Tax & C&AG Officers Training Institutes, National Academy of Direct Taxes (Ministry of Finance), Tamil Nadu State Judicial Academy, etc.

  1. Faculty Member of The Institute of Chartered Accountants of India and its Branches, and other Professional and Management Institutions, for CA Intermediate / IPCC and CA Final Level, for the subjects Income Tax, Service Tax, VAT, Direct Tax Law, etc.

  1. Author of Professional Books – for Finance and Legal Professionals, Corporate

Taxpayers, Banks, Officials of Income Tax Department, etc.

  1. Handbook on Direct Taxes

  2. Practical Guide on TDS and TCS - (Approved Book for ITOs)

  3. Personal Income Tax – A Simplified Approach

  4. CA’s Handbook on Revised Schedule VI

  5. Service Tax Reckoner

  6. TN VAT and CST Ready Reckoner

  7. Professional Guide to CARO

  8. A Professional Guide to ICDS

  9. Professional Guide to Tax Audit

  10. Handbook for The Insolvency and Bankruptcy Code, 2016

  1. Author of Books for CA Students – Authored 30 books covering the entire curriculum of CA Course. Shree Guru Kripa’s Institute of Management is the First and Only Educational Institution in India to accomplish this feat.

About the Book   Concise and relevant information on the law relating to TDS and TCS, contained in the Income Tax Act, Rules, Circulars and Notifications. Provisions relating to TDS from every type of payment, viz. Salaries, Interest, Rent, Dividends, etc. have been summarised in separate Chapters. A Comprehensive material for easy TDS/TCS compliance     Unique Key Features   Ready Referencer for TDS & TCS Rates, for various Assessees under different situations Use of Tables and Flowcharts to describe the practical and procedural aspects involved in compliance All Latest Amendments of Finance Bill 2017, uptodate Circulars & Notifications included. Comprehensive FAQ list explaining intricate issues involved in TDS and TCS Compliance Extensive Coverage of Procedures to be followed in TRACES. Formalities and Procedure for e–TDS Return and e–TCS Return       Table of Contents   Chapter Topic 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.194A] 6 Winnings from Lottery, Crossword Puzzles, Horse Races etc. [Sec.194B 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–I] and Transfer of Certain Immovable Property Other than Agricultural Land [Sec.194–IA] 12 Fees for Professional or Technical Services [Sec.194J] 13 TDS on Compensation on Acquisition of Certain Immovable Properties [Sec.194LA] 14 TDS in respect of Payments to Non–Residents 15 Tax Deduction Account Number (TAN), TDS Certificates and Penal Provisions 16 Tax Collected at Source (TCS) [Sec.206C] 17 E–TDS & TCS Returns and Online Tax Accounting Systems 18 Forms   Annexure 1: FAQ’S on Form 24G   Annexure 2: Statement of Financial Transactions or Reportable Account   Annexure 3 : Various Forms under Income Tax Act       About the Author   CA G Sekar, FCA Member Central Council of ICAI 2013–16 & 2016–19 Chairman – Direct Taxes Committee of ICAI –2014 Founder and Faculty for Direct Taxation in Shree Guru Kripa’s Institute of Management, an Institution providing education for all levels and all subjects of the Chartered Accountancy Course and has trained many finance professionals. Commerce Graduate, Gold Medallist & Rank Holder from Virudhunagar Hindu Nadar Senthilkumara Nadar (VHNSN) College, Virudhunagar, Madurai Kamaraj University. Great Motivator for Chartered Accountants in Practice and in Employment and CA Students, through his effective and convincing Communication style. Member of the Expert Study Group Committee, Central Board of Direct Taxes, New Delhi, to study the Direct Tax Code Bill in 2006. Member of the Direct Tax Law Committee of The Institute of Chartered Accountants of India in 2011 –12, Vice Chairman in 2013-14 and Chairman in 2014-15. Recipient of Special Award from the Income Tax Department in 2011, during their “150 Years ofIncome Tax in India” Celebrations, for his contribution and service to the Income Tax Department. Speaker on Budget Presentation in Doordharshan and Sun Television. Participated in various Live Public Interaction programmes on Sun Television to create awareness to public on various legal issues on taxation and education, more specifically on challenges and opportunities available for Commerce Students. Writer of Articles of Professional Interest in Journals like Taxmann, Financial Express, Current Tax Reporter, Business Line, etc. Speaker in Seminars, Workshops and Programmes conducted by ICAI, its Branches, Study Circles, Chambers of Commerce, Income Tax & C&AG Officers Training Institutes, National Academy of Direct Taxes (Ministry of Finance), Tamil Nadu State Judicial Academy, etc. Faculty Member of The Institute of Chartered Accountants of India and its Branches, and other Professional and Management Institutions, for CA Intermediate / IPCC and CA Final Level, for the subjects Income Tax, Service Tax, VAT, Direct Tax Law, etc. Author of Professional Books – for Finance and Legal Professionals, Corporate Taxpayers, Banks, Officials of Income Tax Department, etc. Handbook on Direct Taxes Practical Guide on TDS and TCS - (Approved Book for ITOs) Personal Income Tax – A Simplified Approach CA’s Handbook on Revised Schedule VI Service Tax Reckoner TN VAT and CST Ready Reckoner Professional Guide to CARO A Professional Guide to ICDS Professional Guide to Tax Audit Handbook for The Insolvency and Bankruptcy Code, 2016 Author of Books for CA Students – Authored 30 books covering the entire curriculum of CA Course. Shree Guru Kripa’s Institute of Management is the First and Only Educational Institution in India to accomplish this feat.

Features

  • : Practical Guide on TDS and TCS, 16E
  • : Fca Ca G Sekar
  • : 9789351297987
  • : 510 Pages

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