Practical Guide On TDS and TCS by G. Sekar is a Practice book on Income Tax on Conferenza, priced at ₹1,199 (20% off MRP ₹1,499). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹1,199 · 20% off
- Course
- Practice
- Subject
- Income Tax
Practical Guide On TDS and TCS
by G. Sekar
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Author
- G. Sekar
- Publisher
- Commercial Law Publishers
About this book
Practical Guide on TDS and TCS by G. Sekar sets out the law on tax deduction and collection at source with illustrations, FAQs and step-by-step e-filing procedures. This 24th Edition is amended by the Finance Act, 2025 and updated for Financial Year 2025-2026.
At a glance
| Edition | 24th Edition, 2025 |
| Author | G. Sekar |
| Amended by | Finance Act, 2025 |
| Financial year | 2025-2026 |
| Publisher | Commercial Law Publishers |
What's inside
- Statutory framework and applicability of TDS and TCS under the Income Tax Act, 1961, with persons liable and threshold limits
- Rates of deduction and collection for various transactions, timing of deduction and due dates for payment
- Step-by-step e-filing of TDS and TCS returns, issue of certificates and filing of correction statements
- Lower or nil deduction certificates under section 197, and refunds of excess TDS or TCS
- Interest, penalty and prosecution provisions for defaults, and special provisions for non-residents and foreign remittances
- Practical computation examples and extensive FAQs, with recent circulars, notifications and judicial decisions
Who should buy this
- Chartered accountants and tax professionals handling TDS and TCS compliance
- Corporate executives and accounts teams responsible for deduction and return filing
- Academicians and students studying withholding tax provisions
Publisher's description
This 24th Edition (2025) of Practical Guide on TDS and TCS by G. Sekar, updated as amended by the Finance Act, 2025, serves as a comprehensive and practical reference for professionals, corporate executives, academicians, and students dealing with Tax Deduction at Source (TDS) and Tax Collection at Source (TCS). It is fully updated for the Financial Year 2025–2026 and incorporates recent amendments, circulars, notifications, and judicial decisions.
The book presents the law relating to TDS and TCS in a clear, logical, and practice-oriented manner, supported by numerous illustrations, practical FAQs, and step-by-step e-filing procedures. Its structured approach makes it equally useful for academic learning and day-to-day compliance work.
The content spans the full scope of TDS and TCS provisions, including:
• Statutory framework and applicability of TDS and TCS under the Income Tax Act, 1961
• Persons liable to deduct or collect tax and relevant threshold limits
• Rates of deduction and collection for various transactions
• Timing of deduction/collection and due dates for payment to the government
• E-filing of TDS/TCS returns – step-by-step procedures
• Issue of TDS/TCS certificates and filing of correction statements
• Procedures for lower or nil deduction certificates under section 197
• Interest, penalties, and prosecution provisions for defaults
• Special provisions for non-residents and foreign remittances
• Refunds of excess TDS/TCS and procedures for claim
• Practical examples for computation under various payment scenarios
• Extensive FAQs addressing compliance and interpretation queries
• Ready-reference tables for rates, due dates, and penalty provisions
This edition is particularly suitable for:
• Chartered accountants, tax consultants, and compliance officers
• Payroll managers, accounts executives, and finance professionals
• Law and commerce students preparing for taxation-related professional exams
• Academicians and trainers specialising in tax compliance and procedures
Whether used for professional practice, corporate compliance, or academic preparation, this updated edition delivers a complete, authoritative, and practical understanding of TDS and TCS provisions under Indian tax law.
Frequently asked questions
What is Practical Guide On TDS and TCS?+
Practical Guide on TDS and TCS by G. Sekar sets out the law on tax deduction and collection at source with illustrations, FAQs and step-by-step e-filing procedures. This 24th Edition is amended by the Finance Act, 2025 and updated for Financial Year 2025-2026. At a glance Edition
Who is the author of Practical Guide On TDS and TCS?+
G. Sekar (Commercial Law Publishers).
How much does Practical Guide On TDS and TCS cost?+
Practical Guide On TDS and TCS is available for ₹1199 (MRP ₹1499) on Conferenza, with fast delivery.
Which exam is Practical Guide On TDS and TCS for?+
Practice — Income Tax.
Is Practical Guide On TDS and TCS good for self-study of Income Tax?+
Practical Guide On TDS and 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. Practical Guide On TDS and TCS by G. Sekar 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 Practical Guide On TDS and TCS available as a free PDF download?+
Practical Guide On TDS and 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.