Handbook on TAX DEDUCTION AT SOURCE

Edition: 10th edn., 2026

ISBN: 978-93-47779-29-9

Pages: 352

Author: CA. P.T. JOY

Chapter 1 - Collection and Recovery of Tax — Introduction -
Chapter 2 - Section 392 — TDS on Salary -
Chapter 3 - Section 392(7) —Payment of accumulated balance to employees -
Chapter 4 - TDS on Commission or brokerage -
Chapter 5 - TDS on Rent -
Chapter 6 - TDS on payment on transfer of certain immovable property (other than agricultural land) -
Chapter 7 - TDS on Income from capital market -
Chapter 8 - TDS on Interest income -
Chapter 9 - TDS on Payments to contractors, fees for professional and technical services, etc.
Chapter 10 - TDS on Dividends -
Chapter 11 - TDS on other cases -
Chapter 12 - TDS on Payments to Non-resident Sportsmen or Sports Associations -
Chapter 13 - TDS on income by way of interest from Indian Company or the Business Trusts -
Chapter 14 - TDS on income by way of interest from Indian Company or the Business Trusts -
Chapter 15 - TDS on income by way of interest from Indian Company or the Business Trusts -
Chapter 16 - TDS on income by way of interest from Infrastructure Debt Fund -
Chapter 17 - TDS on Income from Units of Business Trusts -
Chapter 18 - TDS on Income from Units of Business Trusts -
Chapter 19 - TDS on Income in respect of Units of Investment Fund -
Chapter 20 - TDS on Income in respect of investment in Securitization Trust -
Chapter 21 - TDS on Income in respect of Units of Non-Residents -
Chapter 22 - TDS on Income from Units -
Chapter 23 - TDS on Income from Units -
Chapter 24 - TDS on Income from foreign currency bonds or shares of Indian Company
Chapter 25 - TDS on Income from foreign currency bonds or shares of Indian Company
Chapter 26 - TDS on Income of Foreign Institutional Investors from Securities -
Chapter 27 - TDS on Income of A Specified Fund referred to in Schedule VI [Note 1(g)]
Chapter 28 - TDS on Other Sums -
Chapter 29 - TDS on Winnings from Lottery or Crossword Puzzle, etc. -
Chapter 30 - TDS on Winnings from Online Games -
Chapter 31 - TDS on Winnings from Horse Races -
Chapter 32 - TDS on Commission etc., on sale of lottery tickets -
Chapter 33 - Payment of Certain Amounts in Cash -
Chapter 34 - TDS on Payments in respect of deposits under National Savings Scheme, etc. -
Chapter 35 - TDS on Payment to partners of Firm -
Chapter 36 - Miscellaneous Provisions of TDS and TCS -
Chapter 37 - Tax Collection at Source -
Chapter 38 - Certificate, Statement and Return of Tax Deducted/Collected at Source -
Chapter 39 - Consequences of Failure to Deduct or Pay