{"product_id":"guide-to-tax-deduction-at-source-tax-collection-at-source-e-book","title":"Guide to Tax Deduction at Source \u0026 Tax Collection at Source (E-Book)","description":"\u003cp\u003e\u003cspan data-sheets-root=\"1\"\u003eThis edition of Guide to Tax Deduction at Source \u0026amp; Tax Collection at Source, authored by Dr. Girish Ahuja and Dr. Ravi Gupta, is fully updated as amended by the Finance Act, 2025 and serves as a comprehensive reference for professionals, corporate officers, academicians, and students dealing with TDS and TCS compliance.\u003cbr\u003e\u003cbr\u003eThe book presents the provisions relating to tax deduction and collection in a clear, structured, and practical manner, supported by illustrations, FAQs, and compliance checklists. It also includes guidance on advance tax refunds and comes with free software for TDS\/TCS compliance, making it both an academic and practical resource.\u003cbr\u003e\u003cbr\u003eThe content spans the full scope of TDS and TCS provisions, including:\u003cbr\u003e• Statutory framework of TDS and TCS under the Income Tax Act, 1961\u003cbr\u003e• Persons responsible for deduction\/collection and applicable thresholds\u003cbr\u003e• Rates of deduction and collection for various payments and transactions\u003cbr\u003e• Time of deduction\/collection and due dates for deposit\u003cbr\u003e• Preparation and filing of TDS\/TCS returns in electronic format\u003cbr\u003e• Provisions relating to advance tax refunds and interest calculations\u003cbr\u003e• Consequences of non-compliance, penalties, and prosecution\u003cbr\u003e• Special provisions for non-residents and cross-border payments\u003cbr\u003e• Procedures for obtaining lower or nil deduction certificates\u003cbr\u003e• Recent CBDT circulars, notifications, and judicial decisions on TDS\/TCS\u003cbr\u003e• Illustrations for computation and deduction under different scenarios\u003cbr\u003e• FAQs addressing practical doubts in compliance and interpretation\u003cbr\u003e• Ready-reference tables for rates, due dates, and penalty provisions\u003cbr\u003e\u003cbr\u003eThis edition is particularly suitable for:\u003cbr\u003e• Chartered accountants, tax consultants, and corporate finance professionals\u003cbr\u003e• Payroll managers and accounts executives handling TDS compliance\u003cbr\u003e• Law and commerce students preparing for taxation papers in professional exams\u003cbr\u003e• Academicians and trainers specialising in direct tax compliance\u003cbr\u003e\u003cbr\u003eWhether used for professional practice, corporate compliance, or academic preparation, this updated edition delivers a complete, authoritative, and practical understanding of TDS and TCS provisions under Indian tax law.\u003cbr\u003e\u003c\/span\u003e\u003c\/p\u003e","brand":"commerciallawpublishers","offers":[{"title":"Default Title","offer_id":45473933688971,"sku":null,"price":1920.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/taxsource4k_1.png?v=1757008472","url":"https:\/\/commerciallawpublishers.com\/products\/guide-to-tax-deduction-at-source-tax-collection-at-source-e-book","provider":"Commercial Law Publishers","version":"1.0","type":"link"}