B.C. Publications An Easy Guide to TDS with Practical Examples by Malay Kansa Banik Edition June 2026

An Easy Guide to TDS with Practical Examples by Malay Kansa Banik Edition June 2026

An Easy Guide to TDS with Practical Examples by Malay Kansa Banik Edition June 2026

Descriptions –

Beginning of the new financial year and framing of the Finance Act 2025 for the financial year 2025-26 and Finance Act 2026 necessitated the publication of the latest edition of this book “An Easy guide to TDS”.

A new TDS section 194R was inserted vide the Finance Act, 2022. Section 194R covers provisions relating to the deduction of tax on benefit or perquisite in respect of business or profession. Finance Act 2022 are 194S

Objective of this book is to guide the tax deductors and common tax payers who are involved under TDS formalities to understand the procedure for deduction of tax at source, deposit the tax to Government account, filling of TDS return and issue of TDS certificate and other related matter in a simplified form.

My aim will be rewarded if the book is proved to be useful to the readers for whom it is meant.

I must offer my thanks to publisher Mr. Santosh Maheshwari and Mr Deepak Somani of M/s B. C. Publication for publication of this book. Also, thanks to my readers for their valuable feedback.

I also grateful to Mr. Santanu Khamaru& Bappa Saha for editing and rendering his valuable support to prepare this book in a shortest possible time.

About the Author

Malay Kansa Banik, M.Com., LL.B. is an Advocate and Tax Consultant with extensive experience in taxation, legal compliance, and advisory services. Through this book, he aims to simplify the legal and procedural framework governing NGOs and charitable organizations in India.