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 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 Reckoner

Your Queries on TDS

• TDS Charts
• FAQs on the following:
  oSection(s) 194P/194Q & 206C(1H)
  oDeferment of TDS on ESOPs by Start-ups

The Present Publication is the Latest Edition and amended as per the following:

• The Finance Act 2021

The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

This book is divided into four divisions, namely:

• Introduction
• Tax Deduction at Source
• Tax Collection at Source
• Statement of Financial Transactions

The key features of the book are as follows:

• [Tabular Format] Overview of all provisions of TDS and TCS in tabular Format
• Information 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 requirements

The detailed contents of the book are as follows:

• Introduction
  oOverview of TDS/TCS Provisions
• Tax Deduction at Source
  oTDS from Salaries (Section 192)
  oDeduction of Tax at Source from Employees’ Provident Fund Scheme
  oDeduction of Tax at Source from Interest on Securities
  oDeduction of Tax at Source from Dividends
  oDeduction of Tax at Source from Interest Other than Interest on Securities
  oDeduction of Tax at Source from Winnings from Horse Races
  oDeduction of Tax at Source from Payments to Contractors/Sub-Contractors
  oPayment in Respect of Life Insurance Policy
  oDeduction of Tax at Source from Payments Qua Deposits under NSS
  oDeduction of Tax at Source from Payments on Account of Repurchase of Units by Mutual Funds or Units by UTI
  oDeduction of Tax at Source from Commission on Sale of Lottery Tickets
  oDeduction of Tax at Source from Commission or Brokerage Payments
  oDeduction of Tax at Source from Rent Payments
  oDeduction of Tax at Source from Payment on Transfer of Certain Immovable Property
  oDeduction of Tax at Source from Rent Payments in Certain Cases
  oDeduction of Tax at Source from Joint Development Agreement
  oDeduction of Tax at Source from Fees for Professional or Technical Services
  oDeduction of Tax at Source from Income from Units
  oDeduction of Tax at Source on Payment of Compensation on Acquisitions of Certain Immovable Property
  oIncome from Units of a Business Trust
  oIncome from Units of an Investment Fund
  oIncome from Investment in Securitisation Trust
  oDeduction of Tax at Source from Payments by Individual/HUF
  oDeduction of Tax at Source from Payments by E-Commerce Operator to E-Commerce Participant
  oDeduction of Tax at Source on Payment of Certain Sum for Purchase of Goods
  oDeduction of Tax at Source from Payments to Non-Residents
  oDeduction of Tax at Source from Income in Respect of Units of Non-Residents
  oDeduction of Tax at Source from Income from Units Payable to Off-Shore Funds
  oDeduction of Tax at Source on Income from Foreign Currency Bond or Global Depository Receipts of Indian Company
  oDeduction of Tax at Source from Income of Foreign Portfolio Investor from Securities
  oGeneral Exemptions from Deduction of TDS
  oCertificate 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 Deduction of Tax at Source for Non-Filers of Income-Tax Return
  oQuarterly Returns by Banks to Report Interest Payments (Section 206A)
  oConsequences of Default in Obligations Relating to TDS
• Tax Collection at Source
• Statement of Financial Transactions
  oReduction in Rate of Tax Deduction at Source (TDS) & Tax Collection at Source