This book provides all relevant information at a single place to the user, assisting and guiding them, while deciding on application of TDS and TCS, at the relevant rate and other Compliance formalities with in this regard.
The book has been re-structured to keep the content in a systematic flow and  to make it more user friendly. This book tries to encapsulate the provisions of the statute pertaining to TDS and TCS along with the guidance available both by way of CBDT circulars, as also judicial precedents, section wise. Wherever considered appropriate, certain practical aspects have been discussed. Besides, formats for daily use, which are not statutory and which may be needed regularly in day to day practice, eg certificate for ESOPs taxed as perquisites resulting in a different cost of acquisition in the employees’ hands has also been included

Key Features:-

  • Restructured with a more user friendly approach
  • Each category of Tax deduction been dealt in detail in separate chapters
  • Updated by amendments made by the Finance Act, 2015
  • Law and Procedural aspects blended with practical issues and controversies
  • Covers relevant circulars, notifications and Board's instructions
  • Provides analysis of Important Judicial decisions as on date

More Details about Master Guide to Tax Deduction at Source and Tax Collection at Source

General Information  
Author(s)CA Nilesh M Kapadia
PublisherCCH India
Edition5th Edition
Publish YearJanuary 2015