Law, Practice and Procedure on Tax Deduction & Collection at Source Including Advance Tax and Refunds (23rd Edition, 2026)
Author: CA. (Dr.) Girish Ahuja & CA. (Adv.) Rahul Agrawal
Publisher: Commercial Law Publishers (India) Pvt. Ltd.
Edition: 23rd Edition, 2026 (Hard Bound)
Year: 2026
Why Choose This Book?
TDS and TCS compliance impacts almost every business, professional, employer, and taxpayer in India. This practical guide is specifically designed to help readers understand the law, compliance procedures, documentation requirements, filing obligations, advance tax provisions, and refund mechanisms under the Income Tax Act, 2025 as amended by the Finance Act, 2026. Written by renowned tax experts Dr. Girish Ahuja and Rahul Agrawal, the book combines statutory analysis with illustrations and FAQs, making it an indispensable reference for chartered accountants, tax practitioners, finance professionals, corporate tax teams, and advanced tax students.
About the Book:
Tax Deduction at Source (TDS) and Tax Collection at Source (TCS) form the backbone of India's direct tax compliance framework. This comprehensive professional reference examines the law, practice, and procedural aspects of TDS and TCS under the Income Tax Act, 2025, incorporating amendments introduced by the Finance Act, 2026.
The book goes beyond statutory provisions by explaining practical compliance requirements, deduction obligations, collection mechanisms, advance tax liabilities, refund procedures, and procedural issues frequently encountered by taxpayers and professionals. The inclusion of illustrations and FAQs enhances practical understanding and helps readers address real-world compliance challenges. Authored by leading tax experts CA. (Dr.) Girish Ahuja and CA. (Adv.) Rahul Agrawal, this work is particularly valuable for chartered accountants, tax consultants, corporate finance teams, advocates, compliance officers, and students specializing in direct taxation.
Related Subjects:
- Tax Deduction at Source (TDS)
- Tax Collection at Source (TCS)
- Direct Taxation
- Income Tax Law
- Tax Compliance & Procedures
WEBSITE HASHTAGS
#TDS #TCS #TaxDeductionAtSource #TaxCollectionAtSource
#IncomeTax2025 #FinanceAct2026 #DirectTaxation #TaxCompliance #CharteredAccountants #TaxProfessionals #CorporateTaxation #IncomeTaxLaw #LegalResearch #TaxPractice #LawBooks #9789378330087
Shipping Note:
In order to receive free shipping, use the shipping code 'FREESHIP' during checkout.
Free Shipping in India – shipping via registered parcel.
Caveat Legalis:
Description based on available details—interpret with due diligence!
100% Swadeshi:
By choosing to buy here, you are supporting local and independent booksellers — keeping India's legal knowledge ecosystem alive.