Law, Practice and Procedure on Tax Deduction and Collection at Source by CA. (Dr.) Girish Ahuja & (Adv.) Rahul Agrawal – 23rd Edition 2026

Description

The book explains the law governing tax deduction and collection at source in a clear and systematic manner, combining statutory provisions with procedural guidance, practical illustrations, and frequently asked questions to ensure practical applicability and ease of understanding. Covering both foundational and advanced concepts, it reflects the latest legislative amendments, compliance obligations, procedural changes, and judicial developments relevant for the assessment year and financial year governed by the Finance Act, 2026.

Blending statutory accuracy with practical insights, this updated edition offers a reliable and detailed resource on the law, practice, and procedure relating to tax deduction and collection at source, advance tax, and refund mechanisms under the evolving framework of Indian direct taxation law.