{"product_id":"tds-tcs-ahuja-0087","title":"Law, Practice and Procedure on Tax Deduction \u0026 Collection at Source Including Advance Tax and Refunds (23rd Edition, 2026)","description":"\u003cp data-start=\"158\" data-end=\"219\"\u003e\u003cstrong data-start=\"158\" data-end=\"169\"\u003eAuthor:\u003c\/strong\u003e CA. (Dr.) Girish Ahuja \u0026amp; CA. (Adv.) Rahul Agrawal\u003c\/p\u003e\n\u003cp data-start=\"221\" data-end=\"279\"\u003e\u003cstrong data-start=\"221\" data-end=\"235\"\u003ePublisher:\u003c\/strong\u003e Commercial Law Publishers (India) Pvt. Ltd.\u003c\/p\u003e\n\u003cp data-start=\"281\" data-end=\"325\"\u003e\u003cstrong data-start=\"281\" data-end=\"293\"\u003eEdition:\u003c\/strong\u003e 23rd Edition, 2026 (Hard Bound)\u003c\/p\u003e\n\u003cp data-start=\"327\" data-end=\"341\"\u003e\u003cstrong data-start=\"327\" data-end=\"336\"\u003eYear:\u003c\/strong\u003e 2026\u003c\/p\u003e\n\u003chr data-start=\"343\" data-end=\"346\"\u003e\n\u003ch2 data-section-id=\"16ry1am\" data-start=\"348\" data-end=\"372\"\u003eWhy Choose This Book?\u003c\/h2\u003e\n\u003cp data-start=\"374\" data-end=\"1029\"\u003eTDS 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.\u003c\/p\u003e\n\u003chr data-start=\"1031\" data-end=\"1034\"\u003e\n\u003ch2 data-section-id=\"1i3hjuq\" data-start=\"1036\" data-end=\"1054\"\u003eAbout the Book:\u003c\/h2\u003e\n\u003cp data-start=\"1056\" data-end=\"1384\"\u003eTax 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.\u003c\/p\u003e\n\u003cp data-start=\"1386\" data-end=\"2043\"\u003eThe 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.\u003c\/p\u003e\n\u003chr data-start=\"2045\" data-end=\"2048\"\u003e\n\u003ch2 data-section-id=\"bbzu67\" data-start=\"2050\" data-end=\"2070\"\u003eRelated Subjects:\u003c\/h2\u003e\n\u003cul data-start=\"2072\" data-end=\"2201\"\u003e\n\u003cli data-section-id=\"dxkcjk\" data-start=\"2072\" data-end=\"2103\"\u003eTax Deduction at Source (TDS)\u003c\/li\u003e\n\u003cli data-section-id=\"13m4ie6\" data-start=\"2104\" data-end=\"2136\"\u003eTax Collection at Source (TCS)\u003c\/li\u003e\n\u003cli data-section-id=\"1sb5gqd\" data-start=\"2137\" data-end=\"2154\"\u003eDirect Taxation\u003c\/li\u003e\n\u003cli data-section-id=\"1hhwkho\" data-start=\"2155\" data-end=\"2171\"\u003eIncome Tax Law\u003c\/li\u003e\n\u003cli data-section-id=\"ox0uqo\" data-start=\"2172\" data-end=\"2201\"\u003eTax Compliance \u0026amp; Procedures\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"2203\" data-end=\"2206\"\u003e\n\u003ch2 data-section-id=\"b7c4ml\" data-start=\"2208\" data-end=\"2227\"\u003eWEBSITE HASHTAGS\u003c\/h2\u003e\n\u003cp data-start=\"2229\" data-end=\"2484\"\u003e#TDS #TCS #TaxDeductionAtSource #TaxCollectionAtSource\u003cbr data-start=\"2289\" data-end=\"2292\"\u003e#IncomeTax2025 #FinanceAct2026 #DirectTaxation #TaxCompliance #CharteredAccountants #TaxProfessionals #CorporateTaxation #IncomeTaxLaw #LegalResearch #TaxPractice #LawBooks #9789378330087\u003c\/p\u003e\n\u003chr data-start=\"2486\" data-end=\"2489\"\u003e\n\u003ch3 data-section-id=\"j48vfi\" data-start=\"2491\" data-end=\"2509\"\u003eShipping Note:\u003c\/h3\u003e\n\u003cp data-start=\"2511\" data-end=\"2599\"\u003eIn order to receive free shipping, use the shipping code \u003cstrong data-start=\"2568\" data-end=\"2582\"\u003e'FREESHIP'\u003c\/strong\u003e during checkout.\u003c\/p\u003e\n\u003cp data-start=\"2601\" data-end=\"2661\"\u003e\u003cstrong data-start=\"2601\" data-end=\"2661\"\u003eFree Shipping in India – shipping via registered parcel.\u003c\/strong\u003e\u003c\/p\u003e\n\u003chr data-start=\"2663\" data-end=\"2666\"\u003e\n\u003ch3 data-section-id=\"4ixu8x\" data-start=\"2668\" data-end=\"2687\"\u003eCaveat Legalis:\u003c\/h3\u003e\n\u003cp data-start=\"2689\" data-end=\"2757\"\u003eDescription based on available details—interpret with due diligence!\u003c\/p\u003e\n\u003chr data-start=\"2759\" data-end=\"2762\"\u003e\n\u003ch3 data-section-id=\"eh55q6\" data-start=\"2764\" data-end=\"2782\"\u003e100% Swadeshi:\u003c\/h3\u003e\n\u003cp data-start=\"2784\" data-end=\"2912\"\u003eBy choosing to buy here, you are supporting local and independent booksellers — keeping India's legal knowledge ecosystem alive.\u003c\/p\u003e","brand":"M\u0026J Services","offers":[{"title":"Default Title","offer_id":50872982405156,"sku":"9789378330087","price":2396.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0098\/1005\/1108\/files\/9789378330087.jpg?v=1781078990","url":"https:\/\/mandjservice.com\/products\/tds-tcs-ahuja-0087","provider":"M\u0026J Services  - The Eclectic Law Bookstore","version":"1.0","type":"link"}