CCH Master Guide to Tax Deduction at Souce and Tax Collection at Source by Nilesh M Kapadia Edition : 2015

Key Features :-Each Category of Tax deduction been dealt in detail in separate chapters.Law and Procedural aspects blended with practical issues and controversies.Covers relevant circulars, notifications and Board’s instructionsTDS Rate Charts For Residents ,Non-Residents as well as Withholding taxratesfor Different Countries.Contents1 Introduction and Overview2 Rights and Obligations of Deduct 3 Rights and Obligations of Deductee4 Section 192 – Salaries5 Section 193 – Interest on Securities6 Section 194 – Dividend7 Section 194A – Interest Other than Interest on Securities8 Section 194B – Winnings from Lottery or Crossword Puzzle9 Section 194BB – Winnings from Horse Race10 Section 194C – Payments to Contractors and Sub-contractors11 Section 194D – Insurance Commission12 Section 194DA – Insurance Proceeds13 Section 194E – Payments to Non-resident Sportsmen or Sports Associations14 Section 194EE – Payments in Respect of Deposits under National Savings Scheme15 Section 194F – Payments on Account of Repurchase of Units of Mutual Fund or UTI16 Section 1940 – Commission on Sale of Lottery Tickets17 Section 194H – Commission or Brokerage18 Section 194-1 – Rent19 Section I 941A- Transfer of Certain Immovable Propertics20 Section 194J – Fees for Professional or Technical Services21 Section I 94LA – Payments of Compensalion on Acquisition of Certain Immovable Properties 22 Section 194LB – Income by way of Interest from Infrastructure Debt Fund 23 Section 194LBA – Certain Income by Way of Interest Distributed by Business Trusts 24 Section 194LC – Income by way of Interest from Indian Company 25 Section 194LD – Income by way of Interest on Certain Bonds and Government Securities 26 Section 195 – TDS on Payment to Non-residents and Foreign Companies [Other Sums] 27 Section 196B – Income from Units Referred to Section 11 5AB (Offs hore Funds 28 Section 196C – Income from Foreign Currency Bonds or Shares of an Ind ian Company 29 Section 1960 – Income of Foreign Institutional Investors from Securities 30 Section 206C – Coll ection of Tax at Source 31 Advance Tax 32 Refunds of Excess Tax Paid 33 Computation of TDS – Rates for Residents & NonresidentsAppendicesAppendix 1 Rei evant Noti fications Appendix 2 Relevant Circulars Appendix 3 Reievant Cireulars ReIevant Forms About the AuthorCA Nilesh M Kapadia was placed 9th when he qualified as a Chartered Accountant.He has over 31 years of experience in his professional practice. and has beenadvising corporates. multinationals, banks. and others on tax matters. He is thesecretary of International Fiscal Association. India Branch. and is also on theInternational Taxation Committee of The Chamber of Tax Consultants. Earlier, hehas also been on International Taxation Committee of the WIRC of ICAI, as also theBombay Chartered Accountants’ Sociery. He has addressed meetings forprofessionals organised by these bodies and has also written various articlespublished in professional journals as well as newspapers