FEATURE1. Including Advance Tax & Refunds2. With Illustrations & FAQsCONTENTChapter 1 System of Collection of TaxChapter 2 TDS from SalaryChapter 3 How to Compute Income under the Head “Salaries” for purposes of TDS Chapter 4 TDS from payment of accumulated balance due to an employee from recognized provident fund [Section 192A J Chapter 5 TDS from Interest on SecuritiesChapter 6 TDS from DividendsChapter 7 TDS from Interest other than Interest on SecuritiesChapter 8 TDS from winnings from lottery, crossword puzzle, card game, etc.Chapter 9 TDS from Winnings from Horse RacesChapter 10 TDS from Payments to Contractor (including Sub-contractor)Chapter 11 TDS from Insurance CommissionChapter 12 TDS from payment in respect of Life Insurance PolicyChapter 13 TDS from Payments to Non-resident Sportsmen or Entertainer or Sports AssociationsChapter 14 TDS from Payments in Respect of Deposit under National Savings Scheme, etc.Chapter 15 TDS from Commission, etc. on Sale of Lottery TicketsChapter 16 TDS from Commission and BrokerageChapter 17 TDS from RentChapter 18 TDS on Payment on Transfer of Certain Immovable PropertyChapter 19 TDS from Fees for Professional or Technical Services or Royalty or Non-Compete FeeChapter 20 TDS from Payment of Compensation on Acquisition of Certain Immovable PropertyChapter 21 TDS from income by way of interest from Infrastructure Debt FundChapter 22 Distributed income of the nature referred to in section 10(23FC) payable by business trust to unit holder Chapter 23 TDS from income in respect of units of investmentfund [Section 194LBB] Chapter 24 TDS from income by way of interest from Indian Company or the Business TrustChapter 25 TDS on income by way of interest on certain bonds and Government SecuritiesChapter 26 TDS from Payments (other than salary) to Non-residents and Foreign CompanyChapter 27 Other Provisions Relating to TDSChapter 28 Tax Collection at SourceChapter 29 Statement/Return of Tax Deducted/ Collected at SourceChapter 30Consequences of DefaultsChapter 31 Frequently Asked QuestionsChapter 32 Advance Payment of TaxChapter 33 RefundsAppendix 1 Relevant RulesAppendix 2 (A) Recent Judicial Decisions (B) Other Relevant CasesAppendix 3 Relevant Circulars and Notifications 1. Circulars 2. NotificationsAppendix 4 Relevant FormsAppendix 5 Notified Foreign Institutional InvestorsAppendix 6 Correction in OLTAS ChallanAppendix 7 Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013 ABOUT THE AUTHORDr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. He got his Ph.D from Faculty of Management Studies, University of Delhi. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountants of India (ICAl) and was placed in the merit list of both Intermediate and Final Examinations of the Institute. He is a senior faculty member of Shri Ram College of Commerce (Delhi University) and also visiting faculty member of the Institute of Chartered Accountants of India, Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a member of Fiscal Law Committee of ICAl and Editorial Board of ICS!. He is also on the Board of Directors of many companies and has a vast and rich experience in the field of finance and taxation.Dr. Ravi Gupta did his graduation and postgraduation 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 is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes.
Girish Ahuja, Ravi Gupta
12th Edition, 2015