# Bharat's Handbook on TDS & TCS Ready Reckoner - Book By Dr. B. Ramaswamy **Bharat's Handbook on TDS & TCS Ready Reckoner - Book By Dr. B. Ramaswamy** **Edition :** 1st (2026) Part I Foundations of TDS and TCS Chapter 1             Introduction to Tax Deducted at Source and Tax Collected at Source      Chapter 2             Purpose, Policy and Revenue Logic of TDS and TCS  Chapter 3             Evolution of TDS and TCS Law in India          Chapter 4             TDS and TCS under the Income-tax Act, 2025             Chapter 5             Transition from the Income-tax Act, 1961 to the Income-tax Act, 2025     Chapter 6             Key Definitions for TDS and TCS     Chapter 7             Difference between TDS, TCS, Advance Tax and Self-Assessment Tax  Chapter 8             Persons Responsible for Deduction and Collection      Chapter 9             Timing of Deduction and Collection  Chapter 10           Residential Status and its Relevance for TDS and TCS              Part II TDS Rate Structure and General Rules Chapter 11           TDS Rate Chart for FY 2026-27       Chapter 12           TDS Threshold Limits for FY 2026-27            Chapter 13           TDS Codes and Reporting Structure under the New Law           Chapter 14           Rates Where PAN is Available         Chapter 15           Rates Where PAN Is Not Available  Chapter 16           Specified Non-Filers: Legacy Rule and Current Position             Chapter 17           Surcharge and Health and Education Cess in TDS      Chapter 18           Rounding Off of TDS Amounts         Chapter 19           Grossing Up of Tax            Chapter 20           TDS on Net Amount Versus Gross Amount    Chapter 21           TDS on GST Component   Chapter 22           TDS on Reimbursements   Chapter 23           TDS on Composite Contracts           Chapter 24           TDS on Provisions and Year-End Accruals    Chapter 25           TDS on Advance Payments             Part III TDS on Salary Chapter 26           TDS on Salary: Core Principles        Chapter 27           Employer’s Responsibility for Salary TDS      Chapter 28           Estimation of Annual Salary Income Chapter 29           New Tax Regime and Old Tax Regime for Salary TDS               Chapter 30           Standard Deduction and Salary TDS              Chapter 31           Perquisites and Valuation Rules       Chapter 32           Allowances, Exemptions and Deductions       Chapter 33           TDS on Bonus, Incentives and Arrears           Chapter 34           TDS on Leave Encashment              Chapter 35           TDS on Gratuity   Chapter 36           TDS on Provident Fund Payments   Chapter 37           TDS on Pension and Family Pension             Chapter 38           TDS on Salary from Multiple Employers         Chapter 39           Form 12BB and Employee Declarations         Chapter 40           Form 16: Structure, Issue and Reconciliation Part IV TDS on Payments to Residents Chapter 41           TDS on Interest Other Than Interest on Securities       Chapter 42           TDS on Interest on Securities           Chapter 43           TDS on Dividend  Chapter 44           TDS on Rent        Chapter 45           TDS on Professional Fees Chapter 46           TDS on Technical Services              Chapter 47           TDS on Royalty    Chapter 48           TDS on Commission and Brokerage              Chapter 49           TDS on Contract Payments              Chapter 50           TDS on Manpower Supply Services Chapter 51           TDS on Advertising Contracts          Chapter 52           TDS on Transport Contractors         Chapter 53           TDS on Insurance Commission        Chapter 54           TDS on Payments to Directors         Chapter 55           TDS on Payments to Partners by Firms         Chapter 56           TDS on Non-Compete Fees             Chapter 57           TDS on Winning from Lottery and Games      Chapter 58           TDS on Online Gaming      Chapter 59           TDS on Horse Race Winnings          Chapter 60           TDS on Cash Withdrawals Chapter 61           TDS on Purchase of Goods              Chapter 62           TDS on E-Commerce Transactions  Chapter 63           TDS on Virtual Digital Assets           Chapter 64           TDS on Immovable Property Transactions     Chapter 65           TDS on Compensation and Acquisition Payments        Part V TDS on Non-Resident Payments Chapter 66           TDS on Payments to Non-Residents              Chapter 67           Residential Status and Source Rules             Chapter 68           TDS on Foreign Companies             Chapter 69           TDS on Fees for Technical Services to Non-Residents              Chapter 70           TDS on Royalty to Non-Residents    Chapter 71           TDS on Interest to Non-Residents    Chapter 72           TDS on Dividend to Non-Residents  Chapter 73           TDS on Capital Gains of Non-Residents        Chapter 74           TDS on Sale of Immovable Property by Non-Residents              Chapter 75           PAN-Based TDS on NRI Property Transactions           Chapter 76           TDS on Foreign Institutional Investors            Chapter 77           TDS on External Commercial Borrowings      Chapter 78           TDS on Software Payments             Chapter 79           TDS on Cloud, SaaS and Digital Services      Chapter 80           TDS on Cross-Border Service Contracts        Chapter 81           DTAA Relief and Treaty Rates         Chapter 82           Tax Residency Certificate and Form No. 41   Chapter 83           Beneficial Ownership and Treaty Eligibility     Chapter 84           Equalisation Levy: Legacy Position and TDS Interplay Chapter 85           Form No. 145 and Form No. 146      Part VI TCS Framework Chapter 86           Introduction to TCS            Chapter 87           TCS Rate Chart for FY 2026-27       Chapter 88           TCS Threshold Limits for FY 2026-27            Chapter 89           Persons Responsible for Collecting TCS        Chapter 90           Timing of TCS Collection   Chapter 91           TCS on Sale of Goods       Chapter 92           TCS on Scrap      Chapter 93           TCS on Minerals  Chapter 94           TCS on Motor Vehicles      Chapter 95           TCS on Parking Lots, Toll Plazas and Mining Rights    Chapter 96           TCS on Overseas Tour Packages    Chapter 97           TCS on Liberalised Remittance Scheme        Chapter 98           TCS on Education and Medical Remittances Chapter 99           TCS on Foreign Travel and Foreign Exchange Transactions      Chapter 100         TCS on E-Commerce and Digital Business Models      Chapter 101         TCS and GST Interplay      Chapter 102         TCS Credit to Buyer or Remitter       Chapter 103         TCS Compliance for Sellers             Chapter 104         TCS Corrections and Refund Issues              Part VII Lower Deduction, Nil Deduction and Declarations Chapter 105         Lower Deduction Certificate             Chapter 106         Nil Deduction Certificate     Chapter 107         Automated System for Nil Deduction Certificates         Chapter 108         Application Procedure for Lower or Nil Deduction         Chapter 109         Validity and Use of Certificates         Chapter 110         Form No. 121: General Declaration Framework           Chapter 111         Form No. 121: Senior Citizen Declaration Framework  Chapter 112         Depository Acceptance of Form No. 121 (Prospective from 1 April, 2027)              Chapter 113         Declarations by Senior Citizens        Chapter 114         Declarations by Non-Taxable Persons           Chapter 115         Misuse of Forms and Consequences             Chapter 116         Deductor’s Responsibility Before Accepting Declarations           Part VIII TDS and TCS Compliance Lifecycle Chapter 117         TAN Registration Chapter 118         PAN and Aadhaar Validation            Chapter 119         Deduction or Collection Process      Chapter 120         Deposit of TDS and TCS    Chapter 121         Challan Preparation and Payment    Chapter 122         Challan Correction             Chapter 123         Due Dates for Monthly Deposit         Chapter 124         Due Dates for Quarterly Statements Chapter 125         Due Dates for Certificates  Chapter 126         Compliance Calendar for FY 2026-27            Chapter 127         Interest for Delay in Deduction         Chapter 128         Interest for Delay in Deposit             Chapter 129         Fee for Late Filing              Chapter 130         Penalty for Non-Compliance             Chapter 131         Prosecution Risk in Serious Defaults              Part IX TDS and TCS Returns Chapter 132         Overview of TDS and TCS Statements          Chapter 133         Form 24Q             Chapter 134         Form 26Q             Chapter 135         Form 27Q             Chapter 136         Form 27EQ          Chapter 137         Form 26QB          Chapter 138         Form 26QC          Chapter 139         Form 26QD          Chapter 140         Form 26QE          Chapter 141         Annexures and Deductee Details     Chapter 142         Challan Matching Chapter 143         Book Adjustment Entries    Chapter 144         Nil Returns           Chapter 145         Correction Statements       Chapter 146         Defaults in TDS and TCS Returns    Chapter 147         Justification Reports           Chapter 148         Conso Files          Chapter 149         Online Correction Through TRACES              Chapter 150         Reconciliation Before Filing              Part X TDS and TCS Certificates and Credits Chapter 151         Form 16 Chapter 152         Form 16A             Chapter 153         Form 16B             Chapter 154         Form 16C             Chapter 155         Form 16D             Chapter 156         Form 16E             Chapter 157         TCS Certificates   Chapter 158         Form 26AS           Chapter 159         Annual Information Statement          Chapter 160         Taxpayer Information Summary       Chapter 161         Matching TDS and TCS Credits       Chapter 162         Credit Mismatch and Resolution       Chapter 163         Credit in Joint Transactions              Chapter 164         Credit in Property Transactions        Chapter 165         Credit for Non-Residents    Chapter 166         Carry Forward and Claim of TDS/TCS Credit Part XI Sector-Specific TDS and TCS Chapter 167         TDS and TCS for Manufacturing Businesses Chapter 168         TDS and TCS for Trading Businesses            Chapter 169         TDS and TCS for Service Providers Chapter 170         TDS and TCS for Startups Chapter 171         TDS and TCS for MSMEs  Chapter 172         TDS and TCS for Banks and NBFCs              Chapter 173         TDS and TCS for Insurance Companies        Chapter 174         TDS and TCS for Real Estate Developers      Chapter 175         TDS and TCS for Hospitals and Healthcare Providers Chapter 176         TDS and TCS for Educational Institutions      Chapter 177         TDS and TCS for Charitable and Religious Trusts        Chapter 178         TDS and TCS for Government Departments  Chapter 179         TDS and TCS for Public Sector Undertakings              Chapter 180         TDS and TCS for E-Commerce Operators     Chapter 181         TDS and TCS for Exporters and Importers     Chapter 182         TDS and TCS for IT and Software Companies             Chapter 183         TDS and TCS for Media, Advertising and Entertainment            Chapter 184         TDS and TCS for Transport and Logistics      Chapter 185         TDS and TCS for Hotels, Travel and Tourism               Part XII Transaction-Specific Practical Guidance Chapter 186         TDS on Vendor Payments Chapter 187         TDS on Consultant Payments          Chapter 188         TDS on Freelancer Payments          Chapter 189         TDS on Legal and Professional Fees             Chapter 190         TDS on Audit Fees             Chapter 191         TDS on Director Sitting Fees            Chapter 192         TDS on Software Licences Chapter 193         TDS on Cloud and Subscription Payments     Chapter 194         TDS on Marketing and Influencer Payments  Chapter 195         TDS on Rent for Office Premises     Chapter 196         TDS on Equipment Hire     Chapter 197         TDS on Security Services  Chapter 198         TDS on Facility Management           Chapter 199         TDS on Event Management             Chapter 200         TDS on Hotel Payments     Chapter 201         TDS on Travel Agents        Chapter 202         TDS on Construction Contracts        Chapter 203         TDS on Works Contracts   Chapter 204         TDS on Brokerage in Property Deals              Chapter 205         TDS on Sale and Purchase of Immovable Property      Part XIII Accounting, Audit and Internal Controls Chapter 206         Accounting Entries for TDS              Chapter 207         Accounting Entries for TCS              Chapter 208         TDS Payable and TCS Payable Ledgers        Chapter 209         Vendor Master Controls     Chapter 210         Customer Master Controls Chapter 211         TAN, PAN, and GSTIN Mapping      Chapter 212         TDS and TCS Reconciliation with Books        Chapter 213         Reconciliation with Form 26AS and AIS         Chapter 214         Reconciliation with GST Returns      Chapter 215         Year-End Provisioning Controls       Chapter 216         Statutory Audit Review of TDS and TCS        Chapter 217         Tax Audit Reporting of TDS and TCS             Chapter 218         Internal Audit Checklist      Chapter 219         Management Representation for TDS/TCS    Chapter 220         Common Control Failures  Part XIV Disallowances, Demands and Consequences Chapter 221         Disallowance for Non-Deduction of TDS        Chapter 222         Disallowance for Short Deduction    Chapter 223         Relief Where Payee Has Paid Tax   Chapter 224         Assessee-in-Default Proceedings    Chapter 225         Interest Computation          Chapter 226         Late Filing Fee     Chapter 227         Penalties under TDS and TCS Law  Chapter 228         Prosecution for TDS and TCS Defaults          Chapter 229         Demand Notices  Chapter 230         Rectification of Demands   Chapter 231         Adjustment of Refunds against Demands       Chapter 232         Recovery Proceedings       Chapter 233         Compounding of Offences Chapter 234         Reasonable Cause Defence             Chapter 235         Practical Response to TDS/TCS Notices        Part XV Disputes, Appeals and Litigation Chapter 236         Common TDS and TCS Disputes     Chapter 237         Classification Disputes       Chapter 238         Contract versus Professional Fee Disputes    Chapter 239         Royalty versus Business Income Disputes     Chapter 240         Software Payment Disputes             Chapter 241         Reimbursement Disputes   Chapter 242         TDS on Gross-Up Disputes              Chapter 243         Non-Resident Withholding Disputes Chapter 244         Treaty-Based TDS Disputes             Chapter 245         TDS on Composite Contracts           Chapter 246         TCS Applicability Disputes Chapter 247         Appeals Before CIT(A)       Chapter 248         Appeals Before ITAT          Chapter 249         Writ Remedies in TDS/TCS Matters Chapter 250         Important Judicial Principles             Part XVI Technology Platforms and e-Governance Chapter 251         Income Tax Portal for TDS and TCS              Chapter 252         TRACES Portal    Chapter 253         TIN-NSDL and Protean Systems      Chapter 254         Online Challan Payment    Chapter 255         Digital Signature and E-Verification  Chapter 256         Downloading Form 16 and Form 16A             Chapter 257         Downloading Justification Reports   Chapter 258         Online Correction Facility   Chapter 259         ERP Integration for TDS and TCS    Chapter 260         Payroll Software Controls   Chapter 261         Vendor Payment Automation            Chapter 262         TDS/TCS Compliance Software       Chapter 263         Data Validation Tools         Chapter 264         Audit Trail and Documentation         Chapter 265         Cybersecurity and Access Controls  Part XVII Special Areas and Emerging Issues Chapter 266         TDS on Virtual Digital Assets           Chapter 267         TDS on Crypto Transactions            Chapter 268         TDS on Online Gaming and Digital Platforms Chapter 269         TDS on Creator Economy Payments              Chapter 270         TDS on Influencer Marketing            Chapter 271         TDS on App Store and Platform Payments    Chapter 272         TDS on Gig Economy Payments      Chapter 273         TDS on Cloud Computing Services  Chapter 274         TDS on Artificial Intelligence and Software Services    Chapter 275         TDS on Data Centre and Hosting Services    Chapter 276         TDS on Cross-Border SaaS             Chapter 277         TCS on Foreign Remittance Products            Chapter 278         TCS on Overseas Education Payments         Chapter 279         TCS on Medical Remittances           Chapter 280         TCS on Luxury and High-Value Transactions Part XVIII Practical Ready Reckoner Tables Chapter 281         Master TDS Rate Table for FY 2026-27         Chapter 282         Master TCS Rate Table for FY 2026-27         Chapter 283         TDS Threshold Table         Chapter 284         TCS Threshold Table         Chapter 285         TDS Due Date Table          Chapter 286         TCS Due Date Table          Chapter 287         Return Filing Due Date Table           Chapter 288         Certificate Issue Due Date Table      Chapter 289         Interest and Penalty Table Chapter 290         Form-Wise Compliance Table          Chapter 291         Payment-Wise TDS Classification Table        Chapter 292         Vendor-Wise TDS Mapping Table    Chapter 293         Non-Resident Payment Table          Chapter 294         DTAA Documentation Table             Chapter 295         Lower Deduction Certificate Table   Part XIX Checklists, Formats and Templates Chapter 296         Monthly TDS Compliance Checklist Chapter 297         Monthly TCS Compliance Checklist Chapter 298         Quarterly Return Filing Checklist      Chapter 299         Year-End TDS Checklist    Chapter 300         Salary TDS Checklist         Chapter 301         Vendor Onboarding Checklist           Chapter 302         Non-Resident Payment Checklist     Chapter 303         Form 15G and Form 15H Checklist  Chapter 304         Lower Deduction Certificate Checklist            Chapter 305         TDS Notice Response Checklist      Chapter 306         TCS Notice Response Checklist      Chapter 307         TDS Reconciliation Format               Chapter 308         TCS Reconciliation Format               Chapter 309         Challan Tracking Format    Chapter 310         Deductee Master Format   Part XX Reference Materials, FAQs and Compliance Guidance Chapter 316         Glossary of TDS and TCS Terms     Chapter 317         Abbreviations and Short Forms        Chapter 318         Important Forms  Chapter 319         Important Portals Chapter 320         Important Notifications and Circulars              Chapter 321         CBDT Guidelines Relevant to TDS and TCS  Chapter 322         Comparative Table: Old Law and New Law    Chapter 323         Section and Code Mapping Under the New Law          Chapter 324         FAQs on TDS      Chapter 325         FAQs on TCS      Chapter 326         Common Mistakes and Practical Solutions     Chapter 327         Frequently Litigated Issues               Chapter 328         Practical Examples and Illustrations Chapter 329         Compliance Calendar for FY 2026-27            Chapter 330         Final Ready Reckoner for Tax Deductors and Collectors ## Details - **Price:** 1102.0 INR - **Vendor:** Bharat Law House - **Tags:** Commerce Books, Professional Books ## Variants | Variant | Price | Available | |---------|-------|-----------| | Default Title | 1102.00 INR | In 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