Home > General > Taxmann's TDS Ready Reckoner - Detailed Analysis of all TDS & TCS Provisions along-with Alphabetical TDS Reckoner, TDS Charts, FAQs on Section(s) 194P,194Q & 206C(1H) | As Amended by Finance Act 2021
Taxmann's TDS Ready Reckoner - Detailed Analysis of all TDS & TCS Provisions along-with Alphabetical TDS Reckoner, TDS Charts, FAQs on Section(s) 194P,194Q & 206C(1H) | As Amended by Finance Act 2021

Taxmann's TDS Ready Reckoner - Detailed Analysis of all TDS & TCS Provisions along-with Alphabetical TDS Reckoner, TDS Charts, FAQs on Section(s) 194P,194Q & 206C(1H) | As Amended by Finance Act 2021

          
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About the Book

Taxmanns TDS Ready Reckoner provides a ready referencer on all Sections of TDS and TCS. All provisions of TDS and TCS are covered in independent chapters with prominent headings for pin-pointed discussions on all aspects of law and compliances. The key highlights of this book are as follows:Alphabetical TDS ReckonerYour Queries on TDSTDS ChartsFAQs on the following:oSection(s) 194P/194Q & 206C(1H)oDeferment of TDS on ESOPs by Start-upsThe Present Publication is the Latest Edition and amended as per the following:The Finance Act 2021The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020This book is divided into four divisions, namely:IntroductionTax Deduction at SourceTax Collection at SourceStatement of Financial TransactionsThe key features of the book are as follows:[Tabular Format] Overview of all provisions of TDS and TCS in tabular FormatInformation about all the interconnected provisions are provided at a single place[Detailed Analysis] of TDS and TCS provisions[Complete Analysis of the Rules] prescribed in respect of TDS and TCS[Illustrations] for easy understanding of various complex provisions[Guidance on the Controversial Issues] with supporting Case Laws[Circulars and Notifications] are linked with the relevant provisions[Forms] required for meeting compliance requirementsThe detailed contents of the book are as follows:IntroductionoOverview of TDS/TCS ProvisionsTax Deduction at SourceoTDS from Salaries (Section 192)oDeduction of Tax at Source from Employees Provident Fund SchemeoDeduction of Tax at Source from Interest on SecuritiesoDeduction of Tax at Source from DividendsoDeduction of Tax at Source from Interest Other than Interest on SecuritiesoDeduction of Tax at Source from Winnings from Horse RacesoDeduction of Tax at Source from Payments to Contractors/Sub-ContractorsoPayment in Respect of Life Insurance PolicyoDeduction of Tax at Source from Payments Qua Deposits under NSSoDeduction of Tax at Source from Payments on Account of Repurchase of Units by Mutual Funds or Units by UTIoDeduction of Tax at Source from Commission on Sale of Lottery TicketsoDeduction of Tax at Source from Commission or Brokerage PaymentsoDeduction of Tax at Source from Rent PaymentsoDeduction of Tax at Source from Payment on Transfer of Certain Immovable PropertyoDeduction of Tax at Source from Rent Payments in Certain CasesoDeduction of Tax at Source from Joint Development AgreementoDeduction of Tax at Source from Fees for Professional or Technical ServicesoDeduction of Tax at Source from Income from UnitsoDeduction of Tax at Source on Payment of Compensation on Acquisitions of Certain Immovable PropertyoIncome from Units of a Business TrustoIncome from Units of an Investment FundoIncome from Investment in Securitisation TrustoDeduction of Tax at Source from Payments by Individual/HUFoDeduction of Tax at Source from Payments by E-Commerce Operator to E-Commerce ParticipantoDeduction of Tax at Source on Payment of Certain Sum for Purchase of GoodsoDeduction of Tax at Source from Payments to Non-ResidentsoDeduction of Tax at Source from Income in Respect of Units of Non-ResidentsoDeduction of Tax at Source from Income from Units Payable to Off-Shore FundsoDeduction of Tax at Source on Income from Foreign Currency Bond or Global Depository Receipts of Indian CompanyoDeduction of Tax at Source from Income of Foreign Portfolio Investor from SecuritiesoGeneral Exemptions from Deduction of TDSoCertificate for Deduction of NIL/Lower TDS (Section 197) oNon-Deduction of Tax based on Self Declaration of Deductee in Form 15G/Form 15H (Section 197A) oCredit for TDS [Section 199 Read with Rule 37BA] oDeposit of TDS Deducted with Central Government (Section 200/Rule 30) oFiling of TDS Returns (Section 200(3)/Rule 31A) oTDS Certificates (Section 203) oRequirement on Payee to Furnish PAN/Aadhar Number for TDS (Section 206AA/Rule 37BC) oSpecial Provisions for Deduct


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Product Details
  • ISBN-13: 9789390831685
  • Publisher: Taxmann
  • Binding: Paperback
  • Height: 254 mm
  • No of Pages: 804
  • Width: 25 mm
  • ISBN-10: 9390831687
  • Publisher Date: 11 Apr 2021
  • Edition: 2021 Edition
  • Language: English
  • Weight: 910 gr

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Taxmann's TDS Ready Reckoner - Detailed Analysis of all TDS & TCS Provisions along-with Alphabetical TDS Reckoner, TDS Charts, FAQs on Section(s) 194P,194Q & 206C(1H) | As Amended by Finance Act 2021
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Taxmann's TDS Ready Reckoner - Detailed Analysis of all TDS & TCS Provisions along-with Alphabetical TDS Reckoner, TDS Charts, FAQs on Section(s) 194P,194Q & 206C(1H) | As Amended by Finance Act 2021
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Taxmann's TDS Ready Reckoner - Detailed Analysis of all TDS & TCS Provisions along-with Alphabetical TDS Reckoner, TDS Charts, FAQs on Section(s) 194P,194Q & 206C(1H) | As Amended by Finance Act 2021

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