Law, Practice and Procedure on Tax Deduction & Collection at Source (Soft Copy) is a Practice book on Income Tax on Conferenza, priced at ₹1,915 (20% off MRP ₹2,396). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹1,915 · 20% off
- Course
- Practice
- Subject
- Income Tax
- Edition
- 25th Edition
Law, Practice and Procedure on Tax Deduction & Collection at Source (Soft Copy)
Commercial Law Publishers
Book Specifications
- Edition
- 25th Edition
- Applicable to
- Finance Act 2026
- Authors
- CA. (Dr.) Girish Ahuja, CA. (Adv.) Rahul Agrawal
About this book
In-depth guide to TDS and TCS law, practice, and compliance under the Income Tax Act as amended by Finance Act 2026. Covers deduction, collection, advance tax, refunds, and procedural requirements with illustrations and FAQs. For CAs, tax professionals, advocates, and students in direct taxation.
At a glance
| Edition | 25th Edition |
| Applicable to | Finance Act 2026 |
| Authors | CA. (Dr.) Girish Ahuja, CA. (Adv.) Rahul Agrawal |
What's inside
- TDS provisions for salaries, interest, contracts, professional fees, rent, commission, dividends, goods, virtual digital assets
- TCS provisions for goods, foreign remittances, overseas tour packages, and specified transactions
- Compliance procedures: deduction, collection, deposit, filing returns, correction statements, certificates
- Lower/nil deduction certificates and declarations
- Interest, penalties, prosecution, disallowances, and non-compliance consequences
- Advance tax computation and refund procedures under the Income Tax Act
Who should buy this
- Chartered accountants and tax consultants handling TDS/TCS compliance and advisory
- Advocates and litigation professionals in direct tax matters
- Corporate finance teams and compliance officers responsible for statutory deductions
- Students pursuing professional courses in taxation, accounting, and finance
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 25th Edition serves as an indispensable reference for chartered accountants, tax practitioners, advocates, finance professionals, departmental officers, academicians, and students 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.
The content comprehensively covers:
• Concept, scope, and applicability of Tax Deduction at Source (TDS) and Tax Collection at Source (TCS)
• Detailed analysis of various TDS provisions applicable to salaries, interest, contracts, professional fees, rent, commission, dividends, purchase of goods, virtual digital assets, and other specified payments
• TCS provisions relating to goods, foreign remittances, overseas tour packages, and specified transactions
• Compliance procedures for deduction, collection, deposit, filing of returns, correction statements, and issuance of certificates
• Provisions relating to lower or nil deduction certificates and declarations
• Interest, penalties, prosecution, disallowances, and consequences of non-compliance
• Advance tax provisions and computation mechanisms
• Procedures relating to refunds under the Income Tax Act
• Updated forms, filing requirements, due dates, and procedural compliance
• Illustrations, practical examples, and FAQs for effective interpretation and implementation
• Relevant departmental clarifications, circulars, and practical compliance guidance
This edition is particularly useful for:
• Chartered accountants and tax consultants handling TDS/TCS compliance and advisory work
• Advocates and litigation professionals dealing with direct tax matters
• Corporate finance teams and compliance officers responsible for statutory deductions and reporting
• Tax administrators and departmental officials requiring updated procedural reference
• Students pursuing professional courses in taxation, accounting, and finance
• Businesses and deductors seeking practical guidance on compliance obligations
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 (Soft Copy)?+
In-depth guide to TDS and TCS law, practice, and compliance under the Income Tax Act as amended by Finance Act 2026. Covers deduction, collection, advance tax, refunds, and procedural requirements with illustrations and FAQs. For CAs, tax professionals, advocates, and students in
How much does Law, Practice and Procedure on Tax Deduction & Collection at Source (Soft Copy) cost?+
Law, Practice and Procedure on Tax Deduction & Collection at Source (Soft Copy) is available for ₹1915 (MRP ₹2396) on Conferenza, with fast delivery.
Which exam is Law, Practice and Procedure on Tax Deduction & Collection at Source (Soft Copy) for?+
Practice — Income Tax.
Which edition of Law, Practice and Procedure on Tax Deduction & Collection at Source (Soft Copy) is this, and is it the latest?+
This listing is the 25th Edition. Editions are revised for the latest syllabus and amendments — the current edition and its full details are shown on this page.
Is Law, Practice and Procedure on Tax Deduction & Collection at Source (Soft Copy) good for self-study of Income Tax?+
Law, Practice and Procedure on Tax Deduction & Collection at Source (Soft Copy) 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 (Soft Copy) 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 (Soft Copy) available as a free PDF download?+
Law, Practice and Procedure on Tax Deduction & Collection at Source (Soft Copy) 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.