Description Order “Practical Approach to TDS TCS,” 3rd edition (2025) by CA R. S. Kalra. This 592-page guide, published by Bharat Publishers, offers a comprehensive look at Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) regulations, with practical insights for taxpayers and professionals. Available now with a flat 25% discount for a limited period and free shipping. Secure your copy today using ISBN 978-93-4808-032-5 to stay compliant with TDS and TCS laws. About the Book TDS is T(e)D(iou)S, a term that underscores the complexity of Tax Deducted at Source. The author, CA. R.S. Kalra, recognises that TDS can be overwhelming due to its numerous sections, rates, and deadlines. To alleviate this challenge, he has provided practical examples throughout the book to clarify any ambiguities related to TDS provisions. This comprehensive guide covers all aspects of TDS and TCS in detail and is meticulously indexed section-wise for ease of reference. At the beginning of the book, readers will find tables and charts outlining TDS rates, deadlines for depositing TDS, payment of taxes, and furnishing returns. To enhance understanding, some sections are accompanied by diagrammatic representations, aiding in better comprehension and application of these provisions. About the Author Ravinder embarked on an unconventional path by choosing Chartered Accountancy over the traditional family business, showcasing his determination and vision. His academic journey began with a Bachelor of Commerce from DAV College, Jalandhar, followed by a Master of Commerce from Himachal Pradesh University. Driven by a keen interest in legal complexities, Ravinder also completed a Bachelor of Law from Guru Nanak Dev University, Amritsar. Ravinder’s achievements underscore his dedication and relentless efforts. His professional contributions are extensive and notable. He served as Vice-Chairman (1995-1998) and Chairman (2008-2009) of the Jalandhar Branch of the NIRC of ICAI. His involvement with the profession continued through roles such as a member of the Regional Tax Advisory Committee of CBDT, New Delhi, and various committees within ICAI, including the Direct Tax Committee (2011-2012), Special Invitee to the same committee (2012-2013), and the Indirect Tax Committee (2013-2014). Additionally, he contributed as a member of the Board of Studies of ICAI (2014-2015) and served as a Senate Member of Guru Nanak Dev University, Amritsar (2014-2016). Ravinder’s expertise also extended to the Committee on Economic, Commercial Laws & WTO and Economic Advisory of ICAI (2017-2018). Currently, he is a panel author for “Tax Guru”, a renowned platform for taxation insights, and has been re-appointed as a Senate Member of Guru Nanak Dev University, Amritsar (2024-2026). During the pandemic, Ravinder channeled his passion for writing into authoring three influential books on taxation: “Know When to Say NO to Cash Transactions”, “A 360° Approach to Presumptive Taxation” and “TDS: A 3-Dee System”. These works provide invaluable clarity on various aspects of direct taxes, offering professionals and readers essential insights. Chapter Number Description Page Number Bharat? 5 Foreword by CA. Sanjay Kumar Agarwal 7 Preface to the Third Edition 9 Chapter 1 Introduction 27 Chapter 2 TDS on salary (Section 192) 32 Chapter 3 TDS on payment of accumulated balance due to an employee (Section 192A) 51 Chapter 4 TDS from interest on securities (Section 193) 54 Chapter 5 TDS on payment of dividend (Section 194) 61 Chapter 6 TDS on interest other than interest on securities (Section 194A) 67 Chapter 7 TDS on winnings from lottery, game shows, and puzzle etc. (Section 194B) 85 Chapter 8 Winnings from online games (Section 194BA) 90 Chapter 9 TDS on winning from horse races (Section 194BB) 111 Chapter 10 TDS on payment to contractor (Section 194C) 113 Chapter 11 TDS on insurance commission (Section 194D) 136 Chapter 12 TDS on payment in respect of life insurance policy (Section 194DA) 140 Chapter 13 TDS on payments to non-resident sportsmen or sports association (Section 194E) 173 Chapter 14 TDS on payments in respect of deposit under National Savings Scheme (Section 194EE) 176 Chapter 15 TDS on payments on account of repurchase of units by Mutual Fund or Unit Trust of India (Section 194F) 178 Chapter 16 Commission on sale of lottery tickets (Section 194G) 180 Chapter 17 TDS on commission and brokerage (Section 194H) 183 Chapter 18 TDS on rent (Section 194-I) 190 Chapter 19 TDS on sale of immovable property (Section 194-IA) 201 Chapter 20 TDS on rent of property (Section 194-IB) 220 Chapter 21 TDS on payment made under specified agreement (Section 194-IC) 224 Chapter 22 TDS on professional or technical fees (Section 194J) 226 Chapter 23 TDS on income in respect of units of mutual fund (Section 194K) 247 Chapter 24 TDS on payments of compensation on acquisition of certain immovable property (Section 194LA) 250 Chapter 25 TDS on income by way of interest from Infrastructure Debt Fund (Section 194LB) 253 Chapter 26 TDS on Certain Income from Units of a Business Trust (Section 194LBA) 255 Chapter 27 TDS on Income in Respect of Units of Investment Fund (Section 194LBB) 258 Chapter 28 TDS on income in respect of investment in securitization trust (Section 194LBC) 260 Chapte 29 TDS on income by way of interest from Indian company or business trust (Section 194LC) 262 Chapter 30 TDS on Income by way of Interest on certain Bonds/Government Securities (Section 194LD) 265 Chapter 31 TDS on payments of certain sums by individual and HUF (Section 194M) 258 Chapter 32 TDS on Payment of Certain Amounts in Cash (Section 194N) 271 Chapter 33 TDS on E-commerce Operator (Section 194O) 283 Chapter 34 TDS on senior citizen above 75 years (Section 194P) 300 Chapter 35 TDS on payment of certain sum for purchase of goods (Section 194Q) 305 Chapter 36 TDS on perquisites in respect of business (Section 194R) 327 Chapter 37 TDS on Virtual Digital Assets (Section 194S) 354 Chapter 38 Payments to Partners of Firms (Section 194T) 361 Chapter 39 TDS on Non-resident Payments (Section 195) 379 Chapter 40 Income Payable “Net of Tax” (Section 195A) 386 Chapter 41 Interest or Dividend or Other Sums Payable to Government, Reserve Bank or Certain Corporations (Section 196) 387 Chapter 42 Income in Respect of Units of Non-Residents (Section 196A) 390 Chapter 43 TDS on Long Term Capital Gains (LTCG) from Units Referred to in Section 115AB (Section 196B) 392 Chapter 44 TDS on Income from Foreign Currency Bonds or GDRs (Section 196C) 394 Chapter 45 TDS on Income of Foreign Institutional Investors from Securities (Section 196D) 397 Chapter 46 Certificate for Deduction at Lower Rate (Section 197) 400 Chapter 47 No Deduction to be made in Certain Cases (Section 197A) 403 Chapter 48 Tax Deducted at Source shall be Deemed to be Income Received (Section 198) 411 Chapter 49 Credit for Tax Deducted (Section 199) 411 Chapter 50 Time Limit for Deposit of Tax Deducted at Source (Section 200) 418 Chapter 51 Forms and Time Limit for Submitting Quarterly Statement of Tax Deduction (TDS Returns) 420 Chapter 52 TDS Certificate (Section 203) 423 Chapter 53 Processing of Statements of Tax Deducted at Source (Section 200A) 425 Chapter 54 Consequences of Non-Compliance to TDS (Section 201)/td> 428 Chapter 55 Tax Deduction and Collection Account Number (Section 203A) 456 Chapter 56 Mandatory Requirement of Furnishing PAN & Filing of Income Tax Return 458 Chapter 57 Checklist for Clause 34 of Tax Audit Report to be Considered by Auditors 469 Chapter 58 Tax Collection at Source (Section 206C) 476
