Handbook on Tax Deduction at Source by CA R.S. Kalra – 10th Edition 2026

Description

Chapter 1      Collection and Recovery of Tax — Introduction

Chapter 2      Section 392 — TDS on Salary

Chapter 3      Section 392(7) —Payment of accumulated balance to employees

Chapter 4      TDS on Commission or brokerage

Chapter 5      TDS on Rent

Chapter 6      TDS on payment on transfer of certain immovable property (other than agricultural land)

Chapter 7      TDS on Income from capital market

Chapter 8      TDS on Interest income

Chapter 9      TDS on Payments to contractors, fees for professional and technical services, etc.

Chapter 10    TDS on Dividends

Chapter 11    TDS on other cases

Chapter 12    TDS on Payments to Non-resident Sportsmen or Sports Associations

Chapter 13    TDS on income by way of interest from Indian Company or the Business Trusts

Chapter 14    TDS on income by way of interest from Indian Company or the Business Trusts

Chapter 15    TDS on income by way of interest from Indian Company or the Business Trusts

Chapter 16    TDS on income by way of interest from Infrastructure Debt Fund

Chapter 17    TDS on Income from Units of Business Trusts

Chapter 18    TDS on Income from Units of Business Trusts

Chapter 19    TDS on Income in respect of Units of Investment Fund

Chapter 20    TDS on Income in respect of investment in Securitization Trust

Chapter 21    TDS on Income in respect of Units of Non-Residents

Chapter 22    TDS on Income from Units

Chapter 23    TDS on Income from Units

Chapter 24    TDS on Income from foreign currency bonds or shares of Indian Company

Chapter 25    TDS on Income from foreign currency bonds or shares of Indian Company

Chapter 26    TDS on Income of Foreign Institutional Investors from Securities

Chapter 27    TDS on Income of A Specified Fund referred to in Schedule VI [Note 1(g)]

Chapter 28    TDS on Other Sums

Chapter 29    TDS on Winnings from Lottery or Crossword Puzzle, etc.

Chapter 30    TDS on Winnings from Online Games

Chapter 31    TDS on Winnings from Horse Races

Chapter 32    TDS on Commission etc., on sale of lottery tickets

Chapter 33    Payment of Certain Amounts in Cash

Chapter 34    TDS on Payments in respect of deposits under National Savings Scheme, etc.

Chapter 35    TDS on Payment to partners of Firm

Chapter 36    Miscellaneous Provisions of TDS and TCS

Chapter 37    Tax Collection at Source

Chapter 38    Certificate, Statement and Return of Tax Deducted/Collected at Source

Chapter 39    Consequences of Failure to Deduct or Pay