Guide to Tax Deduction at Source & Tax Collection at Source

Guide to Tax Deduction at Source & Tax Collection at Source

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Author : Dr. Girish Ahuja, Dr. Ravi Gupta
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This edition of Guide to Tax Deduction at Source & 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.

The 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.

The content spans the full scope of TDS and TCS provisions, including:
• Statutory framework of TDS and TCS under the Income Tax Act, 1961
• Persons responsible for deduction/collection and applicable thresholds
• Rates of deduction and collection for various payments and transactions
• Time of deduction/collection and due dates for deposit
• Preparation and filing of TDS/TCS returns in electronic format
• Provisions relating to advance tax refunds and interest calculations
• Consequences of non-compliance, penalties, and prosecution
• Special provisions for non-residents and cross-border payments
• Procedures for obtaining lower or nil deduction certificates
• Recent CBDT circulars, notifications, and judicial decisions on TDS/TCS
• Illustrations for computation and deduction under different scenarios
• FAQs addressing practical doubts in compliance and interpretation
• Ready-reference tables for rates, due dates, and penalty provisions

This edition is particularly suitable for:
• Chartered accountants, tax consultants, and corporate finance professionals
• Payroll managers and accounts executives handling TDS compliance
• Law and commerce students preparing for taxation papers in professional exams
• Academicians and trainers specialising in direct tax compliance

Whether 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.

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Shipping & Returns

Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.

Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.

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About the authors

Dr. Girish Ahuja

Dr. Girish Ahuja

Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He had been nominated by the Government of India as a member of the Task Force for redrafting the Income-tax Act and New Income-tax Law. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of finance and taxation. He has been nominated by the Government of Directors of UNITECH LTD with the approval of the Supreme Court to Board and was also been nominated by the Govt. of India as Independent Director of the Central Board of State Bank of India. Dr. Ahuja is a author of various books on Direct Taxation and he has addressed more than 5000 seminars organized by the ICAI, ICSI, ICWAI, Chambers of Commerce.

 

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Dr. Ravi Gupta

Dr. Ravi Gupta

Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He had been a faculty member at Shri Ram College of Commerce (Delhi University). He is an advocate and leading consultant at Delhi NCR and also has vast practical experience in handling tax matters of trade and industry. He has been appointed by the Government of India as a member of the Committee consututed for Simplification of Income Tax Act. He is also a Central Council member of ICAI (Government of India Nominee) and on the Board of various reputed companies. He is a co-author of various books on Income-tax. He has addressed more than 3000 seminars on Direct Taxes organized by ICAI, Chambers of Commerce, Universities, etc.

 

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