Description
Bharat Law House Pvt Ltd Handbook On Tax Deduction At Source 5Th Edition by CA P T JOY
Table of Contents
Preface to the Fifth Edition
Preface to the First Edition
About the Author
Detailed Contents
TDS Rates for FY 2020-21
TDS Rates for FY 2021-22
Tax Calendar for Financial Year 2021-22
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
Chapter 8 Section 194BB — TDS from Winnings from Horse Races
Chapter 9 Section 194C — TDS from Payments to Contractors
Chapter 10 Section 194D — TDS on Insurance Commission
Chapter 11 Section 194DA — TDS from Payment in Respect of Life Insurance Policy
Chapter 12 Section 194E — TDS from payments to Non-resident Sportsmen or Sports Associations
Chapter 13 Section 194EE — TDS from Payments in Respect of Deposits under National Savings Scheme, etc.
Chapter 14 Section 194F — TDS from Payment on account of repurchase of units by Mutual Fund or Unit Trust of India
Chapter 15 Section 194G — TDS on Commission etc., on sale of lottery tickets
Chapter 16 Section 194H — TDS on Commission and Brokerage
Chapter 17 Section 194-I — TDS from Rent
Chapter 18 Section 194-IA — TDS on Payment on Transfer of certain Immovable Property (other than agricultural land)
Chapter 19 Section 194-IB — TDS on Payment of rent by Certain Individuals or Hindu Undivided Family
Chapter 20 Section 194-IC — TDS on Payment under Specified Agreement
Chapter 21 Section 194J — TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee
Chapter 22 Section 194K — TDS on Income in respect of Units
Chapter 23 Section 194LA — TDS on Payment of Compensation on Acquisition of certain Immovable Property (other than agricultural land)
Chapter 24 Section 194LB — TDS from income by way of interest from Infrastructure Debt Fund
Chapter 25 Section 194LBA — TDS on Income from Units of Business Trusts