This book provides a complete and thorough analysis of the Income-tax provisions relating to deduction or collection of tax at source.
This book is updated till 17th May 2020 and incorporates all the amendments made up to the Finance Act, 2020 and the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020.
Key features of the book are as under :
- Information about all the interconnected provisions are provided at a single place
- Detailed analysis of TDS and TCS provisions
- Complete analysis of the rules prescribed in respect of TDS and TCS
- Illustrations for easy understandingof various complex provisions
- Guidance on the controversial issueswith supporting Case Laws
- Circulars and notifications are linkedwith the relevant provisions
- Forms required for meeting compliancerequirements
- The list of content to quickly find the required information