This book provides legal analysis of the provisions relating to TDS, TCS, Advance Tax and Refunds under the Income-tax Act. It also includes guidance on all practical problems supported by illustrations and legal jurisprudence.
The Present Publication is the 35th Edition, authored by Dr Vinod K. Singhania. This book is amended by the Finance Act, 2022 and divided into four divisions, namely:
• Deduction of Tax at Source
• Advance Tax
• Tax Collection at Source
• Refund
