Treatise on TAX Deduction/Collection at Source including Advance Tax & Refunds, 2017 by T.N. Pandey & CA. Kamal Garg

Treatise on TAX Deduction/Collection at Source including Advance Tax & Refunds

About us

Chapter 1    Introduction

Chapter 2    Deduction at Source and Advance Payment [Section 190]

Chapter 3    Direct Payment [Section 191]

Chapter 4    Deduction of Tax at Source from the Income Chargeable under the head “Salaries” [Section 192]

Chapter 5    Payment of Accumulated Balance due to an Employee [Section 192A]

Chapter 6    Deduction of Tax at Source from Income by way of Interest on Securities [Section 193]

Chapter 7    Deduction of Tax at Source from Dividend Income [Section 194]

Chapter 8    Deduction of Tax at Source from Interest other than “Interest on Securities” [Section 194A]

Chapter 9    Deduction of Tax from Winnings from lottery or crossword puzzle [Section 194B]

Chapter 10   Deduction of Tax at Source from Winnings from horse race [Section 194BB]

Chapter 11   Deduction of Tax at Source from Payments to Contractors [Section 194C]

Chapter 12   Deduction of Tax at Source from Insurance Commission [Section 194D]

Chapter 13   Deduction of Tax at Source from Payment in respect of Life Insurance Policy [Section 194DA]

Chapter 14   Deduction of Tax at Source from Payments to Non-resident Sportsmen or Sports Associations [Section 194E]

Chapter 15   Deduction at Source from Payments in respect of Deposits under National Savings Scheme, etc. [Section 194EE]

Chapter 16   Deduction of Tax at Source from Payments on Account of Repurchase of Units by Mutual Fund or Unit Trust of India [Section 194F]

Chapter 17   Deduction of Tax at Source from Commission, etc., on the Sale of Lottery Tickets [Section 194G]

Chapter 18   Deduction of Tax at Source from Commission or Brokerage [Section 194H]

Chapter 19   Deduction of Tax at Source from Rent [Section 194-I]

Chapter 20  Deduction of Tax at Source from Payment on transfer of certain immovable property other than agricultural land [Section 194-IA]

Chapter 21   Deduction of Tax at Source from Payment of rent by certain individuals or Hindu undivided family [Section 194-IB]

Chapter 22  Deduction of Tax at Source from Payment under specified agreement [Section 194-IC]

Chapter 23  Deduction of Tax at Source from Fees for professional or technical services [Section 194J]

Chapter 24  Deduction of Tax at Source from Payment of compensation on acquisition of certain immovable property [Section 194LA]

Chapter 25  Deduction of Tax at Source from Income by way of interest from infrastructure debt fund [Section 194LB]

Chapter 26  Deduction of Tax at Source from Certain income from units of a business trust [Section 194LBA]

Chapter 27  Deduction of Tax at Source from Income in respect of units of investment fund [Section 194LBB]

Chapter 28  Deduction of Tax at Source from Income in respect of investment in securitization trust [Section 194LBC]

Chapter 29  Deduction of Tax at Source from Income by way of interest from Indian company [Section 194LC]

Chapter 30  Deduction of Tax at Source from Income by way of interest on certain bonds and Government securities [Section 194LD]

Chapter 31   Deduction of Tax at Source on Other Sums [Section 195]

Chapter 32 Income payable “net of tax” [Section 195A]

Chapter 33  Deduction of Tax at Source from Interest or dividend or other sums payable to Government, Reserve Bank or certain corporations [Section 196]

Chapter 34  Deduction of Tax at Source from Income in respect of units of non-residents [Section 196A]

Chapter 35  Deduction of Tax at Source from Income from units [Section 196B]

Chapter 36  Deduction of Tax at Source from Income from foreign currency bonds or shares of Indian company [Section 196C]

Chapter 37  Deduction of Tax at Source from Income of Foreign Institutional Investors from securities [Section 196D]

Chapter 38  Certificate for deduction at lower rate [Section 197]

Chapter 39  No deduction to be made in certain cases [Section 197A]

Chapter 40  Tax deducted is income received [Section 198]

Chapter 41   Credit for tax deducted [Section 199]

Chapter 42  Duty of person deducting tax [Section 200]

Chapter 43  Processing of statements of tax deducted at source [Section 200A]

Chapter 44  Consequences of failure to deduct or pay [Section 201]

Chapter 45  Deduction only one mode of recovery [Section 202]

Chapter 46  Certificate for tax deducted [Section 203]

Chapter 47  Tax deduction and collection account number [Section 203A]

Chapter 48  Furnishing of statement of tax deducted [Section 203AA]

Chapter 49  Person responsible for paying [Section 204]

Chapter 50  Bar against direct demand on assessee [Section 205]

Chapter 51   Persons deducting tax to furnish prescribed returns [Section 206]

Chapter 52  Furnishing of return in respect of payment of interest to residents without deduction of tax [Section 206A]

Chapter 53  Requirement to furnish Permanent Account Number [Section 206AA]

Chapter 54  Collection of Tax at Source from Profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, etc. [Section 206C]

Chapter 55  Tax collection account number [Section 206CA]

Chapter 56  Processing of statements of tax collected at source [Section 206CB]

Chapter 57  Requirement to furnish Permanent Account Number by collectee [Section 206CC]

Chapter 58  Advance payment of tax

Chapter 59  Refunds

Chapter 60  Withholding of refund in certain cases [Section 241A]

Chapter 61   Penalty for furnishing incorrect information in reports or certificates [Section 271J]

Chapter 62 Consequences of Default

Chapter 63 The last words

Treatise on TAX Deduction/Collection at Source including Advance Tax & Refunds

Appendix 1   TDS Authorities

Appendix 2  TDS Survey

Appendix 3  TDS Rates for Financial Year 2016-17

Appendix 4  Rates for Tax Collection at Source for Financial Year 2016-17

Appendix 5  Relevant Forms

Appendix 6  TDS on Sale of Property

Appendix 7   Online Correction

Appendix 8  Correction in OLTAS challan

 

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