TDS Ready Reckoner By Taxmann’s – 30th Edition 2024

Description

This comprehensive guide is designed to simplify the complexities of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) under the Income-tax Act. It provides detailed, chapter-wise insights into every aspect of TDS and TCS, covering provisions, rules, compliance requirements, judicial precedents and recent changes by the Finance (No. 2) Act, 2024. Organised into four divisions—Introduction, Tax Deduction at Source, Tax Collection at Source, and Statement of Financial Transactions—it provides practical guidance through detailed analysis, tabular overviews, illustrations, case laws, and all necessary compliance forms.

This book is tailored for tax professionals, accountants, legal practitioners, and business owners.

The Present Publication is the 30^th Edition and has been amended by the Finance (No. 2) Act, 2024. This book is authored by Taxmann’s Editorial Board with the following noteworthy features:

• [Detailed Analysis] Each chapter provides an exhaustive analysis of TDS and TCS provisions, including the latest updates, like section 194T, which addresses TDS on remuneration, commission, or interest payable to the partners
• [Tabular Format] The book uses a tabular format to present complex information, making it easier to understand and navigate through the various provisions of TDS and TCS
• [Alphabetical Reckoner] An alphabetical reckoner for TDS, TCS, and SFT is included, serving as a quick reference tool to locate specific sections, rules, and requirements efficiently
• [Comprehensive Coverage of Interconnected Provisions] It consolidates all related provisions of TDS and TCS in a single place, providing a holistic view that simplifies understanding and application
• [In-depth Analysis of Rules] A thorough analysis of the rules governing TDS and TCS is provided, highlighting statutory requirements and compliance points in an accessible manner.