# Bharat’s Practical Approach to TDS & TCS - Book by R.S. Kalra

**Bharat’s Practical Approach to TDS & TCS - Book by R.S. Kalra**

**Edition :** 4th (2026)

Two Golden Rules of TDS

A Comparative Study: Income Tax Act 1961 v/s Income Tax Act 2025

TDS Rates for Financial Year 2025-26 (Assessment Year 2026-27) (Where Recipient is Resident)

TDS Rates for Financial Year 2025-26 (Assessment Year 2026-27) (Where Recipient is Non-Resident)

TCS Rates for Financial Year 2025-26 (Assessment Year 2026-27) (Rates of Tax Collected at Source)

Payment of Salary — Section 392

Payment to Residents (Other than Salary) — Section 393(1)

Payment to Non-Residents —Section 393(2)

Payment to any person — Section 393(3)

TCS Rates — Section 394 (As Amended by Finance Act, 2026)

Practical Checklist for Deducting TDS on Business Payments

Introduction

Part A

Tax to be Deducted on Salary and Accumulated

Balance due to an Employee

Part B

Tax to be Deducted at Source for

Payments to Residents

Chapter B-1 TDS on Insurance Commission \[(Sec 393(1) Table SI. 1(i) ITA 2025) (Sec 194D ITA 1961)\]

Chapter B-2 Commission or Brokerage \[(Sec 393(1) Table SI.1(ii) ITA 2025) (Sec 194H ITA 1961)\]

Chapter B-3 TDS on Payment of Rent by Certain Individual/HUF \[(Sec 393(1) Table S1.2(i) ITA 2025) (Sec 194IB ITA 1961)\]

Chapter B-4 Rent \[(Sec 393(1) Table Sl.2(ii) ITA 2025) (Sec 194I ITA 1961)\]

Chapter B-5 TDS on Payment on Transfer of certain Immovable Property other than Agricultural Land \[(Sec 393(1) Table SI.3(i) ITA 2025) (Sec 194-IA ITA 1961)\]

Chapter B-6 TDS on Payment made under Specified Agreement \[(Sec 393(1) Table SI.3(ii) ITA 2025) (Sec 194IC ITA 1961)\]

Chapter B-7 TDS on Payment of Compensation on Acquisition of Certain Immovable Property \[(Sec 393(1) Table SI.3(iii) ITA 2025) (Sec 194LA ITA 1961)\]

Chapter B-8 Tax Deduction on Income from Mutual Fund Units \[(Sec 393(1) Table SI.4(i) ITA 2025) (Sec 194K ITA 1961)\]

Chapter B-9 TDS on Certain Income from Units of a Business Trust \[(Sec 393(1) Table SI.4(ii) ITA 2025) (Sec 194LBA ITA 1961)\]

Chapter B-10 TDS on Income of Units of Investment Fund \[(Sec 393(1) Table SI.4(iii) ITA 2025) (Sec 194LBB ITA 1961)\]

Chapter B-11 TDS on Income from Investment in Securitization Fund \[(Sec 393(1) Table SI.4 (iv) ITA 2025) (Sec 194LBC ITA 1961)\]

Chapter B-12 Interest on Securities \[(Sec 393(1) Table SI.5(i) ITA 2025) (Sec 193 ITA 1961)\]

Chapter B-13 Interest other than Interest on Securities \[(Sec 393(1) Table SI.5(ii)(iii) ITA 2025) (Sec 194A ITA 1961)\]

Chapter B-14 Payments to Contractors and Sub-Contractors \[(Sec 393(1) Table SI.6(i) ITA 2025) (Sec 194C ITA 1961)\]

Chapter B-15 TDS on Payments of Certain Sums by Individual and HUF \[(Sec 393(1) Table SI.6(ii) ITA 2025) (Sec 194M 1961)\]

Chapter B-16 Fees for Professional or Technical Services \[(Sec 393(1) Table SI.6 ITA 2025) (Sec 194J ITA 1961)\]

Chapter B-17 Dividends \[(Sec 393(1) Table Sl.7 ITA 2025) (Sec 194 ITA 1961)\]

Chapter B-18 TDS on Payment in respect of Life Insurance Policy \[(Sec 393(1) Table SI.8(i) ITA 2025) (Sec 194DA ITA 1961)\]

Chapter B-19 Deduction of Tax at Source on Purchase of Goods \[(Sec. 393(1), Table Sl. No. 8(ii) ITA 2025) (Sec 194Q ITA 1961)\]

Chapter B-20 Deduction of Tax by a Specified Bank in Case of Specified Senior Citizen \[(Sec 393(1) Table Sl.8(iii) ITA 2025) (Sec 194P ITA 1961)\]

Chapter B-21 TDS on Perquisites in respect of Business \[(Sec 393(1) Table Sl.8(iv) ITA 2025) (Sec 194R ITA 1961)\]

Chapter B-22 TDS on Payments made to e-Commerce Participants \[(Sec 393(1) Table Sl.8(v) ITA 2025) (Sec 194O ITA 1961)\]

Chapter B-23 Payment on Transfer of Virtual Digital Asset \[(Sec 393(1) Table 8(vi) ITA 2025) (Sec 194S ITA 1961)\]

Part C

Tax to be deducted at Source for

Payments to Non-Residents

Chapter C-1 Payment to Non-Resident Sports Men or Sports Association \[(Sec 393(2) ITA 2025 Table S. No 1) (Sec 194E ITA 1961)\]

Chapter C-2 Income by way of Interest from an Indian Company or Business Trust \[(Sec 393(2) ITA 2025 Table S. No 2-4) (Sec 194LC ITA 1961)\]

Chapter C-3 TDS on Interest from Infrastructure Debt Fund \[(Sec 393(2) ITA 2025 Table S. No 5) (Sec 194LB ITA 1961)\]

Chapter C-4 TDS on certain Income from Units of a Business Trust \[(Sec 393(2) ITA 2025 Table S. No 6-7) (Sec 194LBA ITA 1961)\]

Chapter C-5 TDS on Income of Units of Investment Fund \[(Sec 393(2) ITA 2025 Table S. No. 8) (Sec 194LBB ITA 1961)\]

Chapter C-6 TDS on Income from Investment in Securitization Fund \[(Sec 393(2) ITA 2025 Table S. No. 9) (Sec 194LBC ITA 1961)\]

Chapter C-7 Income in respect of Units of Non-Residents \[(Sec 393(2) Table S. No 10 ITA 2025) (Sec 196A ITA 1961)\]

Chapter C-8 TDS on Income from Units \[(Sec 393(2) Table S. No. 11-12 ITA 2025) (Sec 196B ITA 1961)\]

Chapter C-9 TDS on Income from Foreign Currency Bonds or GDR \[(Sec 393(2) ITA 2025 Table S. No. 13-14) (Sec 196C ITA 1961)\]

Chapter C-10 TDS on Income of FII from Securities \[(Sec 393(2) ITA 2025 Table S. No. 15-16) (Sec 196D ITA 1961)\]

Chapter C-11 TDS on other sums payable to Non-Resident \[(Sec 393(2) ITA 2025 Table S. No. 17) (Sec 195 ITA 1961)\]

Part D

Tax to be deducted at source for

Payments to any Person

Chapter D-1 Winnings from Lotteries or Crossword Puzzles \[(Sec 393(1) Table SI.1 ITA 2025) (Sec 194B ITA 1961)\]

Chapter D-2 Winnings from Online Games \[(Sec 393(1) Table SI.2 ITA 2025) (Sec 194BA ITA 1961)\]

Chapter D-3 Winnings from Horse Races \[(Sec 393(1) Table Sl.3 ITA 2025) (Sec 194BB ITA 1961)\]

Chapter D-4 Commission on Sale of Lottery Tickets \[(Sec 393(1) Table Sl.4 ITA 2025) (Sec 194G ITA 1961)\]

Chapter D-5 Cash Withdrawal \[(Sec 393(1) Table Sl.5 ITA 2025) (Sec 194N ITA 1961)\]

Chapter D-6 Payments in respect of NSS \[(Sec. 393(3) (Table Sl. 6) ITA 2025) (Sec 194EE ITA 1961)\]

Chapter D-7 Payments to Partners of Firms \[(Sec 393(1) Table Sl.7 ITA 2025) (Sec 194T ITA 1961)\]

Part E

Collection of Tax at Source

Part F

Procedural Mechanism for Deposit and

Reporting of TDS and TCS

Chapter F-1 Compliance and Reporting of TDS and TCS \[Section 397 (erstwhile sections 203A, 206CA of ITA 1961)\]

Chapter F-2 Processing of TDS and TCS Returns

Chapter F-3 Consequences for Failure to Deduct/Collect or Deposit TDS or TCS

Chapter F-4 Certificates (Sec 395)

Chapter F-5 Tax Deducted is Income Received (Sec 396)

Chapter F-6 Non-Deduction of TDS in Certain Cases

Part G

Mechanism for Examination of

TDS/TCS Compliance in Tax Audit

Report by Auditors

Chapter G-1 Checklist for Clause 34 of Tax Audit Report to be considered by Auditors

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> Updated: 2026-10-24