Description
Taxmann Publications Deduction of Tax at Source with Advance Tax and Refunds 34th Edition 2021 by Vinod K Singhania
Taxmann’s Deduction of Tax at Source with Advance Tax and Refunds provides legal analysis of the provisions along with guidance on all practical problems supported by illustrations and legal jurisprudence.
The Present Publication is the 34th Edition and amended as per the following:
The Finance Act 2021
The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
This book is divided into four divisions, namely:
Deduction of Tax at Source
Advance Tax
Tax Collection at Source
Refund
The key features of the book are as follows:
[Detailed Analysis] of TDS and TCS provisions
[Illustrations] for easy understanding of various complex provisions
[Case Laws] Covering ratio of all important Case Laws relating to TDS & TCS
[Complete Analysis of the Rules] prescribed on TDS and TCS provisions
[Guidance on the Controversial Issues] with supporting Case Laws
[Circulars and Notifications] are linked with the relevant provisions
The detailed contents of the book are as follows:
Deduction of Tax at Source
Deduction of Tax at Source from Salary
How to work out estimated salary and quantum of tax to be deducted therefrom
Tax deduction from accumulated balance of provident fund due to an employee
How to compute taxable premature withdrawal of provident fund and tax to be deducted therefrom
Deduction of tax at source from interest on securities
How to compute interest on securities and tax deductible therefrom at source
Deduction of tax at source from dividend
How to compute dividends and tax deductible therefrom
Deduction of tax at source from interest other than interest on securities
How to compute interest (other than interest on securities) and tax deductible therefrom
Tax deduction from winnings from lottery, crossword puzzle, card games or other games
Winnings from lottery, crossword puzzle, card games or other games and tax to be deducted therefrom
Tax deduction from winnings from horse race
Winnings from horse race and tax to be deducted thereon
Tax deduction from payments to contractors
What constitutes a payment to contractor/sub-contractor and how much tax is to be deducted therefrom
Tax deduction from insurance commission
How to compute insurance commission and tax to be deducted therefrom
Tax deduction from payment in respect of life insurance policy
How to compute tax to be deducted from payment in respect of life insurance policy
Deduction of tax at source from national savings scheme
How to compute amount referred to in Section 80CCA(2)(a) and tax to be deducted therefrom
Deduction of tax at source on account of repurchase of units by mutual funds or unit trust of India
How to compute amount referred to in Section 80CCA(2) and tax to be deducted therefrom
Deduction of tax at source from commission on sale of lottery tickets
How to compute commission on salle of lottery tickets and tax deductible therefrom
Tax deduction from commission or brokerage
How to compute commission or brokerage and tax to be deducted therefrom
Tax deduction from rent
How to compute rent and tax to be deducted therefrom
Deduction of tax at source from consideration payable for acquisition of immovable property other than agriculture land in rural area
How to compute tax deductible from payment of consideration for acquisition of any immovable property
Tax deduction from payment of rent by certain individuals and HUFs
How to compute tax deductible from Rent under Section 194-IB
Tax deduction from payment under specified agreement
Deduction of tax at source from fees for technical or professional services or royalty
How to compute fees for professional and technical services and royalty and tax deductible therefrom
Deduction of tax at source from income in respect of units
How to compute income in respect of units and tax deductible therefrom
Deduction of tax at source from payment of compensation on acquisition of immovable property
How to compute tax deductible from payment of compensation on acquisition of immovable property
Deduction of tax at source from income by way of interest from infrastructure debt fund
How to compute tax deductible from payment of interest on infrastructure debt fund
Deduction of tax at source from interest on units of business trust
How to compute tax deductible from payment of interest on units of business trust
Deduction of tax at source from income in respect of units of investment fund/securitisation trust
How to compute tax deductible from income in respect of units of investment trust/securitisation trust
Deduction of tax at source from income by way of interest from Indian company under Section 194LC
How to compute tax deductible from interest payable to non-resident/foreign company
Deduction of tax at source from interest on certain bonds and government securities under Section 194LD
Tax deduction from payment to resident contractor, broker or professional by certain individuals and HUFs
How to compute tax deductible from payment/credit to contractor, professional or broker under Section 194M
Deduction of tax at source from cash payment to account holders under Section 194N
How to compute tax deductible from cash payment to account holders under Section 194N
Deduction of tax at source from payments to e-commerce participants
How to compute income and tax deductible therefrom
Deduction of tax at source from income of specified senior citizen
How to compute income or specified senior citizen and tax deductible therefrom
Deduction of tax at source on payment for purchase of goods
How to compute tax to be deducted under Section 194Q
Tax deduction from payments to non-residents
How to compute amount payable to non-residents and tax to be deducted therefrom
Deduction of tax at source from income of units of offshore fund
How to compute amount of tax deduction under Section 196B
Deduction of tax at source from income from foreign currency bond or shares of an Indian company
How to compute amount of tax deduction under Section 196C
Deduction of tax at source from income of foreign institutional investors from securities
How to compute amount of tax deduction under Section 196D
Advance Tax
Income liable to advance tax
Liability to advance tax – when arises
Due dates of payments
Computation of advance tax liability
Interest payable by the assessee/government
Tax Collection at Source
Refund
Refund for excess payment
Interest on refund
About the author
Vinod K. Singhania
Dr. Vinod K. Singhania got his Ph.D. from the Delhi School of Economics in 1976. His field of special interest includes all facets of corporate legislation and corporate economics especially the tax laws.
Associated in different capacities with several professional institutes and business houses in India and abroad, Dr. Singhania has also authored many popular books and software published by Taxmann.
He has to his credit more than 300 research articles which have appeared in leading journals. He has been a resource person in over 800 seminars in India and abroad.