Law and Procedure of Compliance of Deduction of Tax at Sources (TDS) and Collection of Tax at Source (TCS) is a Practice book on Income Tax on Conferenza, priced at ₹1,036 (20% off MRP ₹1,295). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹1,036 · 20% off
- Course
- Practice
- Subject
- Income Tax
Law and Procedure of Compliance of Deduction of Tax at Sources (TDS) and Collection of Tax at Source (TCS)
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
Law and Procedure of Compliance of Deduction of Tax at Source and Collection of Tax at Source by Ram Dutt Sharma sets out the TDS and TCS provisions of the Income Tax Act, 1961 with the obligations of deductors and collectors. This 4th edition is updated as amended by the Finance Act, 2022 and pairs the bare provisions with explanatory notes and CBDT circulars.
At a glance
| Edition | 4th edition |
| Author | Ram Dutt Sharma |
| Amended by | Finance Act, 2022 |
| Publisher | Commercial Law Publishers |
What's inside
- Concept and objectives of TDS and TCS, and who is liable to deduct or collect tax at source
- Rates, thresholds and the nature of payments subject to TDS and TCS
- Time limits for deduction, collection and deposit of tax, with return filing and issue of certificates
- Consequences of failure to deduct, collect or remit tax
- Lower or nil deduction certificates and the interaction of TDS and TCS with other provisions of the Act
- Judicial rulings, CBDT circulars and notifications, with compliance checklists and practical examples
Who should buy this
- Chartered accountants, tax consultants and legal advisors managing withholding compliance
- Corporate accounts teams and government entities that deduct or collect tax
- Students studying the TDS and TCS chapters of direct tax law
Publisher's description
This 4th edition of Law & Procedure of Compliance of Deduction of Tax at Sources (TDS) & Collection of Tax at Source (TCS), authored by Ram Dutt Sharma, provides a detailed and practical guide to the legal provisions, procedures, and compliance requirements for TDS and TCS under the Income Tax Act, 1961. Updated as amended by the Finance Act, 2022, the book explains the statutory framework, obligations of deductors and collectors, and the consequences of non-compliance.
The book combines the bare provisions with explanatory notes, CBDT circulars, and practical illustrations, making it an indispensable reference for professionals, corporates, and government entities dealing with tax deduction and collection at source.
The content covers:
• Concept and objectives of TDS and TCS provisions
• Persons liable to deduct or collect tax at source
• Rates, thresholds, and nature of payments subject to TDS/TCS
• Time limits for deduction, collection, and deposit of tax
• Filing of TDS/TCS returns and issuance of certificates
• Consequences of failure to deduct/collect or remit tax
• Provisions relating to lower or nil deduction certificates
• Interaction of TDS/TCS with other provisions of the Income Tax Act
• Judicial rulings interpreting key provisions
• Relevant CBDT circulars, notifications, and instructions
• Practical compliance checklists and examples
This edition is particularly suitable for:
• Chartered accountants, tax consultants, and legal advisors managing compliance
• Corporate finance and payroll departments responsible for TDS/TCS obligations
• Government offices and public sector undertakings deducting or collecting tax at source
• Law and commerce students studying direct taxation in India
Whether used for compliance management, advisory, or academic purposes, this updated edition provides an authoritative, practical, and easy-to-use guide to TDS and TCS provisions under the Income Tax Act, 1961.
Frequently asked questions
What is Law and Procedure of Compliance of Deduction of Tax at Sources (TDS) and Collection of Tax at Source (TCS)?+
Law and Procedure of Compliance of Deduction of Tax at Source and Collection of Tax at Source by Ram Dutt Sharma sets out the TDS and TCS provisions of the Income Tax Act, 1961 with the obligations of deductors and collectors. This 4th edition is updated as amended by the Finance
How much does Law and Procedure of Compliance of Deduction of Tax at Sources (TDS) and Collection of Tax at Source (TCS) cost?+
Law and Procedure of Compliance of Deduction of Tax at Sources (TDS) and Collection of Tax at Source (TCS) is available for ₹1036 (MRP ₹1295) on Conferenza, with fast delivery.
Which exam is Law and Procedure of Compliance of Deduction of Tax at Sources (TDS) and Collection of Tax at Source (TCS) for?+
Practice — Income Tax.
Is Law and Procedure of Compliance of Deduction of Tax at Sources (TDS) and Collection of Tax at Source (TCS) good for self-study of Income Tax?+
Law and Procedure of Compliance of Deduction of Tax at Sources (TDS) and Collection of Tax at Source (TCS) is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Law and Procedure of Compliance of Deduction of Tax at Sources (TDS) and Collection of Tax at Source (TCS) is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Law and Procedure of Compliance of Deduction of Tax at Sources (TDS) and Collection of Tax at Source (TCS) available as a free PDF download?+
Law and Procedure of Compliance of Deduction of Tax at Sources (TDS) and Collection of Tax at Source (TCS) is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.