Practical Guide on TDS and TCS By G. Sekar – 23rd Edition 2024

Description

• Concise presentation of the law relation to TDS and TCS
• All Latest Amendments of Finance (No.2) Act, 2024, updated
• Ready Referencer for TDS and TCS rates clearly demarcating rates for various Assesses under different situations.
• Simplified, yet detailed and comprehensive procedures on how to compute income under the head  Salaries and Income form House Property for determining TDS on Salaries. Coverage of Relief for VRS Compensation. Arrears of Salary, etc.
• All Latest Amendments, Circulars. Notifications included.
• Answers to various questions on TDS.
• Provisions and Procedure for TCS.
• Formalities and Procedure for e-TDS Return and e-TCS Returns.
• Summary of Provisions relating to Annual Information Return.
• Beneficiaries & Users of this Book include
• Office of the Comptroller and Auditor General of India.
• Office of the Central Board of Direct Taxes, Chief Commissioners of Income-Tax for use by the Officers of TDS Wing, as well as DDOs.
• National Academy of Direct Taxes, Ministry of Finance. Nagpur
• Various Nationalized Banks like Indian Bank. State Bank of India. Canara Bank, Corporation Bank etc. for use at their Branches.
• Various Companies and Firms in the Manufacturing and Service Sector.
• Accounting, finance. Investment & Legal Professionals- in practices & service.