{"product_id":"practical-guide-on-tds-and-tcs-e-book","title":"Practical Guide On TDS and TCS (E-Book)","description":"\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis 24th Edition (2025) of Practical Guide on TDS and TCS by G. Sekar, updated as amended by the Finance Act, 2025, serves as a comprehensive and practical reference for professionals, corporate executives, academicians, and students dealing with Tax Deduction at Source (TDS) and Tax Collection at Source (TCS). It is fully updated for the Financial Year 2025–2026 and incorporates recent amendments, circulars, notifications, and judicial decisions.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe book presents the law relating to TDS and TCS in a clear, logical, and practice-oriented manner, supported by numerous illustrations, practical FAQs, and step-by-step e-filing procedures. Its structured approach makes it equally useful for academic learning and day-to-day compliance work.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe content spans the full scope of TDS and TCS provisions, including:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Statutory framework and applicability of TDS and TCS under the Income Tax Act, 1961\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Persons liable to deduct or collect tax and relevant threshold limits\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Rates of deduction and collection for various transactions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Timing of deduction\/collection and due dates for payment to the government\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• E-filing of TDS\/TCS returns – step-by-step procedures\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Issue of TDS\/TCS certificates and filing of correction statements\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Procedures for lower or nil deduction certificates under section 197\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Interest, penalties, and prosecution provisions for defaults\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Special provisions for non-residents and foreign remittances\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Refunds of excess TDS\/TCS and procedures for claim\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Practical examples for computation under various payment scenarios\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Extensive FAQs addressing compliance and interpretation queries\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Ready-reference tables for rates, due dates, and penalty provisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is particularly suitable for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered accountants, tax consultants, and compliance officers\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Payroll managers, accounts executives, and finance professionals\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Law and commerce students preparing for taxation-related professional exams\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Academicians and trainers specialising in tax compliance and procedures\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"commerciallawpublishers","offers":[{"title":"Default Title","offer_id":45535934382219,"sku":null,"price":960.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/Render_Mockup_4000_4000_2025-09-08_19.jpg?v=1758615944","url":"https:\/\/commerciallawpublishers.com\/products\/practical-guide-on-tds-and-tcs-e-book","provider":"Commercial Law Publishers","version":"1.0","type":"link"}