Handbook on Tax Deduction at Source, 13E


By Dr Girish Ahuja & Dr Ravi Gupta



During the recent past there have been lot of changes relating to scope of Deduction/Collection of tax at source and in the procedures for filing of TDS/ TCS returns. There is more emphasis on electronic filing of TDS/TCS returns. Therefore, the professionals and the persons responsible for complying with the provisions of deduction and collection of tax at source need for a hand book on the subject which could provide the latest information in a concise and simple manner so that the intricate subject could be easily and properly complied with.

An attempt has been made in this book to clarify the issues arising out of the current amendments in a concise and an easy to understand manner. Even the last minute changes in the provisions relating to this subject have been incorporated in the book. A separate Chapter is devoted to the procedures regarding Electronic Filing of TDS/TCS Returns.

  Key Features

  • Lucid commentary on TDS/TCS with Illustrations
  • Incorporating all the latest amendments
  • Highlighted the amendments brought in by the Finance Act, 2017
  • Reference to important recent judicial decisions
  • Covering FAQs on TDS/TCS in a separate chapter
  • Tables having rates of TDS from Salary and Advance Tax Calculation Formula for the FY 2017-18