Description
Wolters Kluwer Practical Guide On Tds And Tcs (Financial Year 2019-20) by G Sekar
Table of Contents:
1 Tax Deducted at Source (TDS) - Ready Reckoner
2 Salaries [Sec.l92], [Sec.192A]
3 Interest on Securities [Sec.193]
4 Dividends [Sec.194]
5 Interest other than Interest on Securities [Sec.194A]
6 Winnings from Lottery, Crossword Puzzles, Horse Races etc. [Sec.194B and 194BB]
7 Payments to Contractors [Sec.194C]
8 Insurance Commission [Sec.194D], [Sec.194DA]
9 NSS Payments, Repurchase of units by Mutual Funds & UTI, Lottery Commission [Sec.194EE, 194F, 194G]
10 Commission or Brokerage [Sec.194H]
11 Rent [Sec.194-I] and Transfer of Certain Immovable Property Other than Agricultural Land [Sec. 194-IA]
12 Fees for Professional or Technical Services [Sec.194J]
13 TDS on Compensation on Acquisition of Certain Immovable Properties [Sec. 194LA]
14 TDS in respect of Payments to Non-Residents
15 Tax Deduction Account Number (TAN), TDS Certificates and Penal Provisions
16 Tax Collected at Source (TCS) [Sec.206C]
17 E-TDS & TCS Returns and Online Tax Accounting Systems
Forms
Annexure 1: FAQ'S on Form 24G
Annexure 2: Statement of Financial Transactions or Reportable Account