Law, Practice and Procedure on Tax Deduction & Collection at Source is a Practice book on Income Tax on Conferenza, priced at ₹2,396 (20% off MRP ₹2,995). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹2,396 · 20% off
- Course
- Practice
- Subject
- Income Tax
Law, Practice and Procedure on Tax Deduction & Collection at Source
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
Law, Practice and Procedure on Tax Deduction & Collection at Source covers TDS and TCS, along with advance tax and refunds, under the Income Tax Act, 2025 as amended by the Finance Act, 2026. This 23rd Edition by CA. (Dr.) Girish Ahuja and CA. (Adv.) Rahul Agrawal has been extensively revised for the new law.
At a glance
| Edition | 23rd Edition, extensively revised |
| Author | CA. (Dr.) Girish Ahuja and CA. (Adv.) Rahul Agrawal |
| Amended by | Income Tax Act, 2025, as amended by the Finance Act, 2026 |
| Publisher | Commercial Law Publishers (India) Pvt. Ltd. |
What's inside
- The law governing tax deduction and collection at source, explained systematically
- Advance tax and refund mechanisms under the current framework
- Statutory provisions paired with procedural guidance for compliance
- Practical illustrations and frequently asked questions on applying the provisions
- Both foundational and advanced concepts, from basic deduction obligations upwards
- The latest legislative amendments, compliance obligations, procedural changes and judicial developments under the Finance Act, 2026
Who should buy this
- Chartered accountants and tax practitioners managing TDS/TCS compliance
- Advocates, finance professionals and departmental officers
- Academicians specialising in direct taxation
Publisher's description
This edition of Law, Practice and Procedure on Tax Deduction & Collection at Source, including Advance Tax and Refunds, is a comprehensive and authoritative guide designed to provide in-depth understanding of the legal framework, procedural requirements, and practical aspects relating to TDS and TCS under the Income Tax Act, 2025, as amended by the Finance Act, 2026. Authored by CA. (Dr.) Girish Ahuja and CA. (Adv.) Rahul Agrawal, this extensively revised 23rd Edition serves as an indispensable reference for chartered accountants, tax practitioners, advocates, finance professionals, departmental officers, academicians specializing in direct taxation.
The book explains the law governing tax deduction and collection at source in a clear and systematic manner, combining statutory provisions with procedural guidance, practical illustrations, and frequently asked questions to ensure practical applicability and ease of understanding. Covering both foundational and advanced concepts, it reflects the latest legislative amendments, compliance obligations, procedural changes, and judicial developments relevant for the assessment year and financial year governed by the Finance Act, 2026.
Blending statutory accuracy with practical insights, this updated edition offers a reliable and detailed resource on the law, practice, and procedure relating to tax deduction and collection at source, advance tax, and refund mechanisms under the evolving framework of Indian direct taxation law.
Frequently asked questions
What is Law, Practice and Procedure on Tax Deduction & Collection at Source?+
Law, Practice and Procedure on Tax Deduction & Collection at Source covers TDS and TCS, along with advance tax and refunds, under the Income Tax Act, 2025 as amended by the Finance Act, 2026. This 23rd Edition by CA. (Dr.) Girish Ahuja and CA. (Adv.) Rahul Agrawal has been extens
How much does Law, Practice and Procedure on Tax Deduction & Collection at Source cost?+
Law, Practice and Procedure on Tax Deduction & Collection at Source is available for ₹2396 (MRP ₹2995) on Conferenza, with fast delivery.
Which exam is Law, Practice and Procedure on Tax Deduction & Collection at Source for?+
Practice — Income Tax.
Is Law, Practice and Procedure on Tax Deduction & Collection at Source good for self-study of Income Tax?+
Law, Practice and Procedure on Tax Deduction & Collection at Source 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, Practice and Procedure on Tax Deduction & Collection at Source 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, Practice and Procedure on Tax Deduction & Collection at Source available as a free PDF download?+
Law, Practice and Procedure on Tax Deduction & Collection at Source 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.