This book provides a ready referencer for all Sections of tax deducted at source (TDS) and tax collected at source (TCS) of the Income-tax Act. All provisions of TDS and TCS are covered in independent chapters with prominent headings for pinpointed discussions on all aspects of the law and its compliances. The key highlights of this book are as follows:
• Alphabetical TDS Reckoner
• Your Queries on TDS
• TDS Charts
• FAQs on the following:
o Section(s) 194P/194Q & 206C(1H)
o Deferment of TDS on ESOPs by Start-ups
The Present Publication is the Latest 2022 Edition, authored by Taxmann's Editorial Board. It is amended by the Finance Act 2022 and divided into four divisions, namely:
• Introduction
• Tax Deduction at Source
• Tax Collection at Source
• Statement of Financial Transactions
