In the recent past there have been a lot of changes relating to scope of Deduction/Collection of tax at source and in the procedures for filing of TDS/TCS returns. An attempt has been made in this book to clarify the issues arising out of the recent amendments. Even the last minute changes in the provisions relating to this subject have been incorporated in the book. The judicial pronouncements have been analysed and mentioned at the relevant places. This is the latest and most upto date book for the assessment year 2021-22. The amendments made by the Finance Act, 2020 have been incorporated at the relevant places and the new sections which have been introduced have been elaborately discussed. The provisions have been explained with the help of suitable illustrations.
The book is useful for Chartered Accountants, Company Secretaries, Cost and Management Accountants, Tax Lawyers, Departmental Officers and all persons dealing with the subject of TDS/TCS.