Handbook On Tax Deduction At Source (Including Tax Collection At Source) (8th Edition, 2024)
- Year of Publication: 2024
- Edition: 8th
- ISBN: 978-81-19565-78-8
- No.of Pages: 353
Tax Deduction at Source or TDS, as it is popularly called, is as tedious as its acronym. The intricacies and nuances associated with TDS are difficult to comprehend. Every year there are amendments made either to widen the ambit of TDS or to fine tune the existing provisions. There are many circulars issued by CBDT on various provisions relating to TDS. There are judicial pronouncements on controversial issues that have been tested in the courts of law. The book provides the much-required guidance to the readers for effective and proper compliance of the provisions governing TDS.
This book has a unique methodology of enabling the readers to comprehend the subject. It deals with the entire gamut of the TDS and TCS provisions. Under each chapter, the basic aspects such as applicability; monetary limit, when to deduct, at what rate to deduct, time available for depositing, TDS return filing, time within which TDS certificate to be issued and annual return filing are presented in a tabular form. Subsequently, the analysis of various aspects and issues is ably dealt with by referring to appropriate circular(s) and citing relevant case laws.
This book on TDS serves as a ready reference to professionals, tax payers, business entities and tax department, besides being a useful addition to any library housing taxation books.
P.T. Joy is a Chartered Accountant with 21 years of post-qualification experience and has been in practice since the year 1999. He is a commerce graduate, law graduate and has been active in tax teaching for 15 years and has been a visiting faculty at various professional bodies including the Institute of Chartered Accountants of India, business schools and institutions. He has contributed articles on matters of taxes and finance in News dailies, ICAI publications, publications of industry organisations and other online publications. He has been a speaker at more than 500 seminars, meetings, discussions of professional bodies, Business Schools, Governmental organisations and live discussions of TV channels. He has also authored a book 'Prohibition of Benami Property Transactions Act, 1988', which is also published by M/s Bharat Law House Pvt Ltd.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2024
- Edition: 8th
- ISBN: 978-81-19565-78-8
- No.of Pages: 353
Tax Deduction at Source or TDS, as it is popularly called, is as tedious as its acronym. The intricacies and nuances associated with TDS are difficult to comprehend. Every year there are amendments made either to widen the ambit of TDS or to fine tune the existing provisions. There are many circulars issued by CBDT on various provisions relating to TDS. There are judicial pronouncements on controversial issues that have been tested in the courts of law. The book provides the much-required guidance to the readers for effective and proper compliance of the provisions governing TDS.
This book has a unique methodology of enabling the readers to comprehend the subject. It deals with the entire gamut of the TDS and TCS provisions. Under each chapter, the basic aspects such as applicability; monetary limit, when to deduct, at what rate to deduct, time available for depositing, TDS return filing, time within which TDS certificate to be issued and annual return filing are presented in a tabular form. Subsequently, the analysis of various aspects and issues is ably dealt with by referring to appropriate circular(s) and citing relevant case laws.
This book on TDS serves as a ready reference to professionals, tax payers, business entities and tax department, besides being a useful addition to any library housing taxation books.
P.T. Joy is a Chartered Accountant with 21 years of post-qualification experience and has been in practice since the year 1999. He is a commerce graduate, law graduate and has been active in tax teaching for 15 years and has been a visiting faculty at various professional bodies including the Institute of Chartered Accountants of India, business schools and institutions. He has contributed articles on matters of taxes and finance in News dailies, ICAI publications, publications of industry organisations and other online publications. He has been a speaker at more than 500 seminars, meetings, discussions of professional bodies, Business Schools, Governmental organisations and live discussions of TV channels. He has also authored a book 'Prohibition of Benami Property Transactions Act, 1988', which is also published by M/s Bharat Law House Pvt Ltd.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
