{"product_id":"taxmanns-tds-ready-reckoner-covering-detailed-analysis-on-provisions-of-tds-tcs-along-with-alphabetical-tds-reckoner-tds","title":"Taxmanns TDS Ready Reckoner  Covering detailed analysis on provisions of TDS \u0026 TCS along with Alphabetical TDS Reckoner, TDS","description":"\u003cp\u003eThis book provides a ready referencer for all sections of tax deducted at source (TDS) and tax collected at source (TCS) of the Income-tax Act. All provisions of TDS and TCS are covered in independent chapters with prominent headings for pinpointed discussions on all aspects of the law and its compliance. The key highlights of this book are as follows: Alphabetical Reckoner of transactions for TDS\/TCS\/SFT TDS ChartsThe Present Publication is the 29th Edition and has been amended by the Finance Act 2023. This book is authored by Taxmanns Editorial Board and divided into four divisions, namely: Introduction Tax Deduction at Source Tax Collection at Source Statement of Financial TransactionsThe key features of the book are as follows: [Detailed Analysis] of TDS and TCS provisions, including the new section 194BA (providing TDS on winnings from online games introduced by the Finance Act 2023) [Tabular Format] to provide an overview of all provisions of TDS and TCS [Information on all Interconnected Provisions] are provided in a single place [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: Introductiono Overview of TDS\/TCS Provisions Tax Deduction at Sourceo TDS from Salarieso Deduction of Tax at Source from Employees Provident Fund Schemeo Deduction of Tax at Source from Interest on Securitieso Deduction of Tax at Source from Dividendso Deduction of Tax at Source from Interest other than Interest on Securitieso Deduction of Tax at Source from Winnings from Lottery or Crossword Puzzles, etc.o Tax on winning from Online Gameso Deduction of Tax at Source from Winnings from Horse Raceso Deduction of Tax at Source from Payments to Contractors\/Sub-Contractorso Deduction of Tax at Source from Insurance Commissiono Payment in respect of Life Insurance Policyo Deduction of Tax at Source from Payments Qua Deposits under NSSo Deduction of Tax at Source from Payments on Account of Repurchase of Units by Mutual Funds or Units by UTIo Deduction of Tax at Source from Commission on Sale of Lottery Ticketso Deduction of Tax at Source from Commission or Brokerage Paymentso Deduction of Tax at Source from Rent Paymentso Deduction of Tax at Source from Payment on Transfer of Certain Immovable Propertyo Deduction of Tax at Source from Rent Payments in Certain Caseso Deduction of Tax at Source from Joint Development Agreemento Deduction of Tax at Source from Fees for Professional or Technical Serviceso Deduction of Tax at Source from Income from Unitso Deduction of Tax at Source on Payment of Compensation on Acquisitions of Certain Immovable Propertyo Income from Units of a Business Trusto Income from Units of an Investment Fundo Income from Investment in Securitisation Trusto Deduction of Tax at Source from Payments by Individual\/HUFo Deduction of Tax at Source from certain Payments in Casho Deduction of Tax at Source from Payments by E-Commerce Operator to E-Commerce Participanto Deduction of Tax at Source in case of Specified Senior Citizenso Deduction of Tax at Source on Payment of Certain Sum for Purchase of Goodso Deduction of Tax on the benefit of Perquisite in respect of Business or Professiono Deduction of Tax on Payment on Transfer of Virtual Digital Assetso Deduction of Tax at Source from Payments to Non-Residentso Deduction of Tax at Source from Income in Respect of Units of Non-Residentso Deduction of Tax at Source from Income from Units Payable to Off-Shore Fundso Deduction of Tax at Source on Income from Foreign Currency Bonds or Global Depository Receipts of Indian Companieso Deduction of Tax at Source from Income of Foreign Portfolio Investor from Securitieso General Exem\u003c\/p\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":45883344683206,"sku":"DADAX9356227489","price":297.96,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0695\/9389\/1014\/files\/71KFoglmWmL.jpg?v=1779802875","url":"https:\/\/ergodemedia.com\/products\/taxmanns-tds-ready-reckoner-covering-detailed-analysis-on-provisions-of-tds-tcs-along-with-alphabetical-tds-reckoner-tds","provider":"Ergodemedia","version":"1.0","type":"link"}