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Commercial’s Guide to Tax Deduction at Source & Tax Collection at Source including Advance Tax & Refunds Incorporating Amendments Made by the Finance act 2022 and The Rules As Amended Till Date With illustrations & FAQs by GIRISH AHUJA & RAVI GUPTA Edition 2022

Is TDS tedious? This is the moot question faced by a large number of persons who have been saddled with the responsibility of deducting tax at source. In fact, TDS will not be tedious if one is aware of the responsibilities and the procedures prescribed for TDS. This book aims at presenting the entire subject of TDS in an easy to understand manner so that every person dealing with this subject gets a clear grasp of the matter.

In the recent past there have been a lot of changes relating to scope of Deduction/Collection of tax at source and in the procedures for filing of TDS/TCS returns. An attempt has been made in this book to clarify the issues arising out of the recent amendments. Even the last minute changes in the provisions relating to this subject have been incorporated in the book. The judicial pronouncements have been analysed and mentioned at the relevant places. This is the latest and most upto date book and all amendments made by the Finance Act, 2022 have been incorporated at the relevant places and the new sections which have been introduced have been elaborately discussed. The provisions have been explained with the help of suitable illustrations.

The book is useful for Chartered Accountants, Company Secretaries, Cost and Management Accountants, Tax Lawyers, Departmental Officers and all persons dealing with the subject of TDS/TCS.

Target Audience – Tax Professionals like Chartered Accountants, Lawyers, Cost Accountants etc. – Practicing Firms – Libraries of Colleges and Universities – CFOs and Corporate Tax Managers – Students of Professional Courses