TDS (Tax Deduction at Source) & TCS (Tax Collection at Source) by Adv. (Dr.) Ravi Gupta & CA (Dr.) Arun Ahuja is a Practice book on Income Tax on Conferenza, priced at ₹2,335 (10% off MRP ₹2,595). Published by Bharat Law House. Order online with fast delivery across India.
- Price
- ₹2,335 · 10% off
- Course
- Practice
- Subject
- Income Tax
- Edition
- 23rd, 2026
- Pages
- 1296
TDS (Tax Deduction at Source) & TCS (Tax Collection at Source)
by Adv. (Dr.) Ravi Gupta & CA (Dr.) Arun Ahuja
Bharat Law House
Book Specifications
- Edition23rd, 2026
- Edition
- 23rd, 2026
- Pages
- 1296
- Chapters
- 11+
About this book
A detailed guide to Tax Deduction at Source (TDS) and Tax Collection at Source (TCS) under the Income Tax Act. Covers all key scenarios—salary, rent, commissions, property transfers, and more—with updated rates and rules for tax year 2026-27.
At a glance
| Edition | 23rd, 2026 |
| Pages | 1296 |
| Chapters | 11+ |
What's inside
- TDS Rate Chart and Tax Rates (including DTAA comparisons) for 2026-27
- Tabular mapping of TDS Rules and Forms for quick reference
- Chapter-wise coverage: salaries, insurance and non-insurance commissions, rent, property transfers, compulsory acquisitions, investment income
- The First Schedule and statutory references throughout
Who should buy this
- CA and tax professionals handling TDS compliance and computation
- Finance officers and HR teams managing payroll TDS obligations
- Anyone preparing for Income Tax law exams on deduction and collection mechanics
Publisher's description
Edition: 23rd edn., 2026
ISBN: 978-81-6944-976-2
Pages: 1296
Author: Adv. (Dr.) Ravi Gupta & CA (Dr.) Arun Ahuja
Referencer-I TDS Rate Chart Tax Year 2026-27
Referencer-II The First Schedule
Referencer-III Tabular Mapping of TDS Rules and Forms
Referencer-IV Tax Rates - DTAA v Income-tax Act
Chapter 1 System of Collection of Tax
Chapter 2 Salary and Accumulated Balance Due to an Employee
Chapter 3 How to Estimate Income under the Head “Salaries” for Purposes of TDS Salary and accumulated balance
Chapter 4 TDS on Insurance Commission [Section 393(1) Table Sl. No. 1(i)]
Chapter 5 TDS on Commission (Non-Insurance) or Brokerage [Section 393(1) - Table Sl. No. 1(ii)]
Chapter 6 TDS from Payment of Rent by Person Other than Specified Person [Section 393(1) - Table Sl. No. 2(i) Income Tax Act, 2025]
Chapter 7 TDS from Payment of Rent by a Specified Person [Section 393(1) - Table Sl. No. 2(ii)]
Chapter 8 TDS on Consideration for Transfer of any Immovable Property (Other than Agricultural Land) [Section 393(1) - Table Sl. No. 3(i)]
Chapter 9 TDS on Consideration (Not in Kind) under a Specified Development Agreement
Read with Section 67(14) Income Tax Act, 2025
[Section 393(1) -Table Sl. No. 3(ii)]
Chapter 10 TDS on Compensation/Consideration on Compulsory Acquisition of Immovable Property (Other than Agricultural Land) [Section 393(1) Table Sl. No. 3(iii) of Income Tax Act, 2025]
Chapter 11 TDS on Income in Respect of Units
[Section 393(1) - Table Sl. No. 4(i)]
Frequently asked questions
What is TDS (Tax Deduction at Source) & TCS (Tax Collection at Source)?+
A detailed guide to Tax Deduction at Source (TDS) and Tax Collection at Source (TCS) under the Income Tax Act. Covers all key scenarios—salary, rent, commissions, property transfers, and more—with updated rates and rules for tax year 2026-27. At a glance Edition 23rd, 2026 Pages
Who is the author of TDS (Tax Deduction at Source) & TCS (Tax Collection at Source)?+
Adv. (Dr.) Ravi Gupta & CA (Dr.) Arun Ahuja (Bharat Law House).
How much does TDS (Tax Deduction at Source) & TCS (Tax Collection at Source) cost?+
TDS (Tax Deduction at Source) & TCS (Tax Collection at Source) is available for ₹2335 (MRP ₹2595) on Conferenza, with fast delivery.
Which exam is TDS (Tax Deduction at Source) & TCS (Tax Collection at Source) for?+
Practice — Income Tax.
Which edition of TDS (Tax Deduction at Source) & TCS (Tax Collection at Source) is this, and is it the latest?+
This listing is the 23rd, 2026. Editions are revised for the latest syllabus and amendments — the current edition and its full details are shown on this page.
Is TDS (Tax Deduction at Source) & TCS (Tax Collection at Source) good for self-study of Income Tax?+
TDS (Tax Deduction at Source) & TCS (Tax 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. TDS (Tax Deduction at Source) & TCS (Tax Collection at Source) by Adv. (Dr.) Ravi Gupta & CA (Dr.) Arun Ahuja 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 TDS (Tax Deduction at Source) & TCS (Tax Collection at Source) available as a free PDF download?+
TDS (Tax Deduction at Source) & TCS (Tax 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.