Bharat Handbook on Tax Deduction at Source By CA P T Joy Edition April 2023

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Bharat Handbook Tax Deduction at Source CA P T Joy

Bharat Handbook Tax Deduction at Source CA P T Joy


Tax Deduction at Source or TDS, as it is popularly called, is as tedious as its acronym. The intricacies and nuances associated with TDS are difficult to comprehend. Every year there are amendments made either to widen the ambit of TDS or to fine tune the existing provisions. There are many circulars issued by CBDT on various provisions relating to TDS. There are judicial pronouncements on controversial issues that have been tested in the courts of law. The book provides the much-required guidance to the readers for effective and proper compliance of the provisions governing TDS.

This book has a unique methodology of enabling the readers to comprehend the subject. It deals with the entire gamut of the TDS and TCS provisions. Under each chapter, the basic aspects such as applicability; monetary limit, when to deduct, at what rate to deduct, time available for depositing, TDS return filing, time within which TDS certificate to be issued and annual return filing are presented in a tabular form. Subsequently, the analysis of various aspects and issues is ably dealt with by referring to appropriate circular(s) and citing relevant case laws.

This book on TDS serves as a ready reference to professionals, tax payers, business entities and tax department, besides being a useful addition to any library housing taxation books.


Chapter 1      Collection and Recovery of Tax — Introduction

Chapter 2      Section 192 — TDS on Salary

Chapter 3      Section 192A — Payment of accumulated balance to employees

Chapter 4      Section 193 — TDS from Interest on Securities

Chapter 5      Section 194 — TDS from Dividends

Chapter 6      Section 194A — TDS from Interest other than Interest on Securities

Chapter 7      Section 194B — TDS from Winnings from  Lottery or Crossword Puzzle, etc.

Chapter 8      Section 194BA — TDS from Winnings from  Online games

Chapter 9      Section 194BB — TDS from Winnings from Horse Races

Chapter 10    Section 194C — TDS from Payments to Contractors

Chapter 11    Section 194D — TDS on Insurance Commission

 Chapter 12    Section 194DA — TDS from Payment in Respect of Life Insurance Policy

Chapter 13    Section 194E — TDS from payments to Non-resident Sportsmen or Sports Associations

Chapter 14    Section 194EE — TDS from Payments in Respect of Deposits under National Savings Scheme, etc.

Chapter 15    Section 194F — TDS from Payment on account of repurchase of units by Mutual Fund or Unit Trust of India

Chapter 16    Section 194G — TDS on Commission etc., on sale of lottery tickets

Chapter 17    Section 194H — TDS on Commission and Brokerage

Chapter 18    Section 194-I — TDS from Rent

Chapter 19    Section 194-IA — TDS on Payment on Transfer of certain Immovable Property (other than agricultural land)

Chapter 20    Section 194-IB — TDS on Payment of rent by Certain Individuals or Hindu Undivided Family

Chapter 21    Section 194-IC — TDS on Payment under Specified Agreement

Chapter 22    Section 194J — TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee

Chapter 23    Section 194K — TDS on Income in respect of Units

Chapter 24    Section 194LA — TDS on Payment of Compensation on Acquisition of certain Immovable Property (other than agricultural land)

Chapter 25    Section 194LB — TDS from income by way of interest from Infrastructure Debt Fund

Chapter 26    Section 194LBA — TDS on Income from Units of Business Trusts

Chapter 27    Section 194LBB — TDS from Income in respect of Units of Investment Fund

Chapter 28    Section 194LBC — TDS from Income in respect of investment in Securitization Trust

Chapter 29    Section 194LC — TDS on Income by way of Interest from Indian Company or the Business Trusts

Chapter 30    Section 194LD — TDS from income by way of interest on certain bonds and Government Securities

Chapter 31    Section 194M — Payment of certain sums by certain Individuals or Hindu Undivided Family

Chapter 32    Section 194N — Payment of Certain Amounts in Cash (Substituted w.e.f. 01-07-2020)

Chapter 33    Section 194-O — Payment of Certain Sums by E-Commerce Operator to E-Commerce Participant (applicable w.e.f. 01-10-2020)

Chapter 34    Section 194P — TDS in the case of Specified Senior Citizen (applicable w.e.f. 01.07.2021)

Chapter 35    Section 194Q — TDS on payment of certain sum for purchase of goods (applicable w.e.f. 01.07.2021)

Chapter 36    Section 194R — TDS on Benefit of Perquisite in respect of Business or Profession (w.e.f. 01.07.2022)

Chapter 37    Section 194S — TDS on Transfer of Virtual Digital Asset

Chapter 38    Section 195 — Other Sums

Chapter 39    Section 195A — Income payable Net of Tax

Chapter 40    Section 196 — TDS from Interest or Dividend or Other Sums Payable to Government, Reserve Bank or Certain Corporations

Chapter 41    Section 196A — TDS from Income in respect of Units of Non-Residents

Chapter 42    Section 196B —TDS on Income from Units

Chapter 43    Section 196C — TDS from Income from foreign currency bonds or shares of Indian Company

Chapter 44    Section 196D — TDS from Income of Foreign Institutional Investors from Securities

Chapter 45    Miscellaneous Provisions of TDS

Chapter 46    Section 206AB — Special Provisions for deduction of tax at source for non-filers of Income Tax Return (applicable w.e.f. 01.07.2021)

Chapter 47    Section 206C — Tax Collection at Source

Chapter 48    Section 206CCA — Special Provisions for collection of tax at source for non-filers of Income Tax Return (applicable w.e.f 01.07.2021)

Chapter 49    Certificate, Statement and Return of Tax Deducted/Collected at Source

Chapter 50    Consequences of Failure to Deduct or Pay

About Author:

P T Joy :P.T. Joy is a Chartered Accountant with 21 years of post-qualification experience and has been in practice since the year 1999. He is a commerce graduate, law graduate and has been active in tax teaching for 15 years and has been a visiting faculty at various professional bodies including the Institute of Chartered Accountants of India, business schools and institutions. He has contributed articles on matters of taxes and finance in News dailies, ICAI publications, publications of industry organisations and other online publications. He has been a speaker at more than 500 seminars, meetings, discussions of professional bodies, Business Schools, Governmental organisations and live discussions of TV channels. He has also authored a book ‘Prohibition of Benami Property Transactions Act, 1988’, which is also published by M/s Bharat Law House Pvt Ltd.

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