Tax Deduction at Source Simplified provides guidance covering general and specific aspects with regard to payments accompanied with TDS obligations and other related compliances under the Income-tax Act, 1961. This edition is duly updated with the amendments brought in by the Finance Act, 217. It is designed in the FAQs form so that readers can understand the legal provisions without referring to the statute per se. It addresses all the possible queries one may ask with regard to TDS with supporting notifications, circulars as well as judicial pronouncements.

Key Features:-
Ȣ Updated with the latest TDS calendar and tax rates as applicable on DTAA
Ȣ Statutory provisions are illustrated with practical examples for better understanding
Ȣ Solutions are appropriately supported with relevant statutory provision or case law
Ȣ Equalisation levy as introduced by the Finance Act, 216 discussed at length
Ȣ Conflicting judicial pronouncements are also reconciled and concluded
Ȣ Situation based solutions are provided in easy language
Ȣ Assist business to comply with TDS obligations by adopting a balanced approach
Ȣ Key takeaways at the end of each provision to summarise the entire discussion
Ȣ Accentuate penal provisions to ensure timely compliance

This book will be an indispensable reference for professionals especially chartered accountants and company secretaries and also a valuable resource for a businessman looking for straight forward answers to his TDS related issues.

About the Author

Revising by Anuj Mahajan.
Anuj Mahajan is a founding partner of Anuj Mahajan and Co. having vast professional experience of over 10 years. He is a graduate in commerce and a Chartered Accountant. He has carved out a niche for himself in handling direct and international tax matters of domestic/international companies. He has also worked with organisations such as PricewaterhouseCoopers and KPMG, as a part of their tax and regulatory practice.

He has extensive experience in providing corporate tax advisory services to various domestic and multinational companies, including leading brands in diverse sectors like Telecommunication, Aerospace, Information Technology, Engineering, Procurement and Construction, etc. His specialization includes entry strategy formulation for doing business in India, compliance and litigation matters, use of treaty networks for optimized repatriation and also exit planning.