Bharat of Handbook on Tax Deduction at Source with Illustrations and FAQs as Amended by Finance Act, 2016 by Dr. Girish Ahuja & Dr. Ravi Gupta Edition 2016

Contents

Chapter 1 System of Collection of Tax,Chapter 2 T.D.S from Salary,Chapter 3 How to Compute Income under the Head “Salaries” for purposes of T.D.S,Chapter 4 T.D.S from Interest on Securities,Chapter 5 T.D.S from Dividends.Chapter 6 T.D.S from Interest other than Interest on Securities,Chapter 7 T.D.S from Winnings from Lottery, Crossword Puzzle, Card Game, etc.,Chapter 8 T.D.S from Winnings from Horse Races,Chapter 9 T.D.S from Payments to Contractors (including Sub-contractor), Chapter 10 T.D.S from Insurance Commission,Chapter 11 T.D.S from payment in respect of Life Insurance Policy,Chapter 12 T.D.S from Payments to Non-resident Sportsmen or Sports Associations,Chapter 13 T.D.S from Payments in Respect of Deposit under National Savings Scheme, etc.,Chapter 14 T.D.S from Commission, etc. on Sale of Lottery Tickets,Chapter 15 T.D.S from Commission and Brokerage,Chapter 16 T.D.S from Rent,Chapter 17 T.D.S on Payment on transfer of certain immovable property,Chapter 18 T.D.S from Fees for Professional or Technical Services or Royalty or Non-compete Fee,Chapter 19 T.D.S from Payment of Compensation on Acquisition of Certain Immovable Property,Chapter 20 T.D.S from income by way of interest from Infrastructure Debt Fund,Chapter 21 Distributed income of the nature referred to in section 10(23.F.C) payable by business trust to unit holder,Chapter 22 T.D.S from income by way of interest from Indian company or the Business Trust,Chapter 23 T.D.S. on income by way of interest on certain bonds and Government Securities,Chapter 24 T.D.S from Payments (other than Salary) to Non-Residents and Foreign Company,Chapter 25 Other Provisions Relating to T.D.S,Chapter 26 Tax Collection at Source,Chapter 27 Statement/Return of Tax Deducted/Collected at Source,Chapter 28 Consequences of defaults,Chapter 29 Frequently Asked Questions on T.D.S,Appendix 1 Rates of Deduction of Tax at Source from Salary for the Financial Year 2016-17,Appendix 2 Tax Deduction at Source from monthly taxable salary during the Financial Year 2016-17,Appendix 3 Advance tax Calculation by Formula,