Handbook on TAX DEDUCTION AT SOURCE

Year: 2025

Author:  CA. P.T. JOY

This handbook offers a comprehensive analysis of Tax Deduction at Source (TDS) provisions under the Indian Income Tax Act. Authored by CA P.T. Joy, the book is updated to reflect the latest amendments and provides practical guidance for professionals handling TDS compliance.

Key Features:

• Detailed coverage of TDS provisions across various sections, including:

  • Section 192 – TDS on Salary

  • Section 194 – TDS on Dividends

  • Section 194A – TDS on Interest other than Securities

  • Section 194C – TDS on Payments to Contractors

  • Section 194DA – TDS on Life Insurance Policy Payments

  • Section 206C – Tax Collection at Source

• Includes recent additions like Section 194BA – Winnings from Online Games

• Practical insights into compliance procedures, certificate issuance, and consequences of non-compliance

• Updated as per the latest Finance Act amendments

Ideal For:

• Chartered Accountants and Tax Consultants

• Corporate Tax Departments

• Legal Practitioners specializing in Taxation

• Students pursuing professional courses in Taxation

Hashtags:
#TDS #IncomeTaxIndia #TaxCompliance #FinanceAct2025 #CAPTJoy #BharatLawHouse #9788119565252