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Law and Procedure of Compliance of Deduction of Tax at Sources (TDS) and Collection of Tax at Source (TCS)

Name: Law and Procedure of Compliance of Deduction of Tax at Sources (TDS) and Collection of Tax at Source (TCS)
Brand: commerciallawpublishers
SKU: law-and-procedure-of-mjpges8b-i3s3
Price: 1036 INR
Availability: InStock
Author: Ram Dutt Sharma
ISBN: 978-93-5603-059-6

by Ram Dutt Sharma (Author)| Publisher: commerciallawpublishers

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Product Details

ISBN-13

978-93-5603-059-6

Publisher

commerciallawpublishers

Language

English

Edition

4th Edition 2022

About the Author

Ram dutt sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduate from M.D. University, Rohtak in 1980. He Join the Income Tax Department in the year 1983 and retired as Income Tax Officer on 30-06-2018, He Worked at Various Stations of North-West Region of Income Tax Department. He has wide Experience of all wings of Income Tax Department such as Assessment Units Special Range, TDS Wing, Investigation Wings etc. He has been Contributing articles and addressing on Topics Relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars Organized by the Income Tax Department, Chartered Accountants Advocate and various Trade Associations.

About the Book

This 4th edition of Law & Procedure of Compliance of Deduction of Tax at Sources (TDS) & Collection of Tax at Source (TCS), authored by Ram Dutt Sharma, provides a detailed and practical guide to the legal provisions, procedures, and compliance requirements for TDS and TCS under the Income Tax Act, 1961. Updated as amended by the Finance Act, 2022, the book explains the statutory framework, obligations of deductors and collectors, and the consequences of non-compliance.

The book combines the bare provisions with explanatory notes, CBDT circulars, and practical illustrations, making it an indispensable reference for professionals, corporates, and government entities dealing with tax deduction and collection at source.

The content covers:
• Concept and objectives of TDS and TCS provisions
• Persons liable to deduct or collect tax at source
• Rates, thresholds, and nature of payments subject to TDS/TCS
• Time limits for deduction, collection, and deposit of tax
• Filing of TDS/TCS returns and issuance of certificates
• Consequences of failure to deduct/collect or remit tax
• Provisions relating to lower or nil deduction certificates
• Interaction of TDS/TCS with other provisions of the Income Tax Act
• Judicial rulings interpreting key provisions
• Relevant CBDT circulars, notifications, and instructions
• Practical compliance checklists and examples

This edition is particularly suitable for:
• Chartered accountants, tax consultants, and legal advisors managing compliance
• Corporate finance and payroll departments responsible for TDS/TCS obligations
• Government offices and public sector undertakings deducting or collecting tax at source
• Law and commerce students studying direct taxation in India

Whether used for compliance management, advisory, or academic purposes, this updated edition provides an authoritative, practical, and easy-to-use guide to TDS and TCS provisions under the Income Tax Act, 1961.