Guide to Tax Deduction at Source & Tax Collection at Source By Dr Girish Ahuja Dr Ravi Gupta – 21st Edition 2024

Description

Guide to Tax Deduction at Source & Tax Collection at Source Including Advanced Tax Refunds As amended by The Finance (No. 2) Act, 2024 with Illustrations and FAQs. The overwhelming response to the first editions of the book “Guide to Tax Deduction at Source” has emboldened us to bring out this Twenty-first edition. The scope of the book has been enlarged to make more comprehensive and useful for the persons responsible for deduction and collection of tax at source.

Is TDS tedious? This is the moot question faced by a large number of persons who have been saddled with the responsibility of deducting tax at source to fact, TDS will not be tedious if one is aware of the responsibilities and the procedures prescribed for TDS. This book aim at presenting the entire subject of TDS in an easy to understand manner so that every person dealing with this subject gets a clear grasp of the matter.

In the recent past there have been a lot of changes relating to scope of Deduction Collection of tax at source and in the procedures for filing of TDS / TCS return. An attempt has been made in this book to clarify the issues arising out of the recent amendments. Even the last minute changes in the provisions relating to this subject have been incorporated in the book. The judicial pronouncements have been analyzed and mentioned at the relevant places. We are sure that this book will be of immense me to keep the taxpayer abreast with the latest provisions.