# Bharat's TDS & TCS (Law Obligations & Compliances) - Book By Adv. (Dr.) Ravi Gupta & CA (Dr.) Arun Ahuja **Bharat's TDS & TCS (Law Obligations & Compliances) - Book By Adv. (Dr.) Ravi Gupta & CA (Dr.) Arun Ahuja Edition :** 23rd (2026) Referencer-I     TDS Rate Chart Tax Year 2026-27                                    Referencer-II    The First Schedule                                                              Referencer-III  Tabular Mapping of TDS Rules and Forms                        Referencer-IV  Tax Rates - DTAA v Income-tax Act                                 Chapter 1          System of Collection of Tax                                               Chapter 2          Salary and Accumulated Balance Due to an Employee     Chapter 3          How to Estimate Income under the Head “Salaries” for Purposes of TDS Salary and accumulated balance                                                           Chapter 4          TDS on Insurance Commission \[Section 393(1) Table Sl. No. 1(i)\]           Chapter 5          TDS on Commission (Non-Insurance) or Brokerage \[Section 393(1) - Table Sl. No. 1(ii)\]                                                                                             Chapter 6          TDS from Payment of Rent by Person Other than Specified Person \[Section 393(1) - Table Sl. No. 2(i) Income Tax Act, 2025\]                                    Chapter 7          TDS from Payment of Rent by a Specified Person \[Section 393(1) - Table Sl. No. 2(ii)\] Chapter 8          TDS on Consideration for Transfer of any Immovable Property (Other than Agricultural Land) \[Section 393(1) - Table Sl. No. 3(i)\]                         Chapter 9          TDS on Consideration (Not in Kind) under a Specified Development Agreement           Read with Section 67(14) Income Tax Act, 2025 \[Section 393(1) -Table Sl. No. 3(ii)\]                                   Chapter 10        TDS on Compensation/Consideration on Compulsory Acquisition of Immovable Property (Other than Agricultural Land) \[Section 393(1) Table Sl. No. 3(iii) of Income Tax Act, 2025\]                                                                                   Chapter 11        TDS on Income in Respect of Units                                   \[Section 393(1) - Table Sl. No. 4(i)\]                                   Chapter 12        TDS on Certain Distributed Income from Units of a Business Trust \[Section 393(1) — Table Sl. No. 4(ii)\]                                                                        Chapter 13        TDS on Income in Respect of Units of an Investment Fund \[Section 393(1) Table Sl. No. 4(iii)\]                                                                                    Chapter 14        TDS on Income in Respect of Investment in a Securitisation Trust \[Section 393(1) — Table Sl. No. 4(iv)\]                                                                       Chapter 15        TDS on Interest on Securities                                             \[Section 393(1) - Table Sl. No. 5(i)\]                                   Chapter 16        TDS on Interest Other than Interest on Securities \[Section 393(1) - Table Sl. No. 5(ii) and 5(iii)\]                   Chapter 17        Payments to Contractors - TDS on Work Contracts \[Section 393(1) - Table Sl. No. 6(i)\] Chapter 18        TDS on Payment of Certain Sums by Certain Individuals or HUF           \[Section 393(1) - Table Sl. No. 6(ii)\]                                  Chapter 19        TDS on Fees for Professional or Technical Services \[Section 393(1) — Table Sl. No. 6(iii)\]                               Chapter 20        TDS on Dividends \[Section 393(1), Table Sl. No. 7\]          Chapter 21        TDS on Payment in Respect of Life Insurance Policy \[Section 393(1) — Table Sl. No. 8(i)\]                                                                                            Chapter 22        TDS on Purchase of Goods \[Section 393(1) - Table Sl. No. 8(ii)\] Chapter 23        TDS in Case of Specified Senior Citizen \[Section 393(1) — Table Sl. No. 8(iii)\] Chapter 24        TDS on Benefit or Perquisite in Respect of Business or Profession \[Section 393(1) — Table Sl. No. 8(iv)\]                                                                             Chapter 25        TDS from Payment by E-Commerce Operator to E-Commerce Participant \[Section 393(1) — Table Sl. No. 8(v) Income Tax Act, 2025\]  Chapter 26        TDS on Payment on Transfer of Virtual Digital Asset \[Section 393(1) — Table Sl. No. 8(vi)\]                                                                                             Chapter 27        TDS on Payments to Non-Residents & TDS on Income of Non-Resident Sportsmen or Sports Associations \[Section 393(2) — Table Sl. No. 1\] \[Any Income Referred to in Section 211\]                                                                         Chapter 28        TDS on Interest on Foreign Currency Loans and Rupee-Denominated Borrowings \[Section 393(2) — Table Sl. Nos. 2, 3 and 4\]                                   Chapter 29        TDS on Income by way of Interest Paid by Infrastructure Debt Fund to Non-Resident/Foreign Company \[Section 393(2) — Table Sl. No. 5\]   Chapter 30        TDS on Distributed Income from Business Trusts to Non-Resident Unitholders \[Section 393(2) — Table Sl. Nos. 6 and 7\]                                        Chapter 31        TDS on Income in Respect of Units of an Investment Fund \[Section 393(2) — Table Sl. No. 8\]                                                                                         Chapter 32        TDS on Income in Respect of an Investment in a Securitisation Trust \[Section 393(2) — Table Sl. No. 9\]                                                                   Chapter 33        TDS on Income in Respect of Units of Mutual Fund or Units of Specified Company \[Section 393(2) — Table Sl. No. 10\]                                  Chapter 34        TDS on Income from Units and LTCG Arising on Transfer of Units \[Section 393(2)-Table Sl. Nos. 11 and 12\]                                                              Chapter 35        TDS on Interest, Dividends and Long-Term Capital Gains \[Section 393(2) — Table Sl. Nos. 13 and 14\]                                                                           Chapter 36        TDS on Income in Respect of Securities under Table: Sl. No. 1 of Section 210(1) \[Section 393(2) — Table Sl. Nos. 15 and 16\]                                   Chapter 37        TDS on Any interest or any other sum chargeable under the provisions of this Act, not being income from “Salaries” \[Section 393(2) — Table Sl. No. 17\]        Chapter 38        Special Provisions Relating to Non-Residents and Foreign Companies \[Including DTAA\]                                                                                             Chapter 39        TDS from income by way of winning from lottery, crossword puzzles, card game, etc. \[Section 393(3) — Table Sl. No. 1\]                                    Chapter 40        TDS on Winnings from Online Games \[Section 393(3) — Table Sl. No. 2\]          Chapter 41        TDS on Winnings from any Horse Race \[Section 393(3) — Table Sl. No. 3\]       Chapter 42        TDS on Commission, Remuneration or Prize on Lottery Tickets \[Section 393(3) — Table Sl. No. 4\]                                                                                  Chapter 43        TDS on Cash withdrawals from Banking Accounts \[Section 393(3) — Table Sl. No. 5\]                                    Chapter 44        TDS on Repayment under National Savings Scheme and Deferred Annuity Plans \[Section 393(3) — Table Sl. No. 6\]                                                  Chapter 45        TDS on Salary, Remuneration, Commission, Bonus or Interest Paid to a Partner of a Firm \[Section 393(3) — Table Sl. No. 7\]                                    Chapter 46        No Deduction at Source/Blanket Exemptions \[Section 393 — Sub-sections (4), (5)\]       Chapter 47        Tax Collection at Source (TCS) \[Section 394 of the Income Tax Act, 2025\]        Chapter 48        Applications, Declarations and Certificates                       Chapter 49        Compliance and Reporting, Processing of Statements       Chapter 50     Consequences of Defaults ## Details - **Price:** 1687.0 INR - **Vendor:** Bharat Law House - **Tags:** Professional Books ## Variants | Variant | Price | Available | |---------|-------|-----------| | Default Title | 1687.00 INR | In stock | ## Images - Bharat's TDS & TCS (Law Obligations & Compliances) - Book By Adv. (Dr.) Ravi Gupta & CA (Dr.) Arun Ahuja --- > Source: [BuyTestSeries.in](https://buytestseries.in/products/bharats-tds-tcs-law-obligations-compliances-book-by-adv-dr-ravi-gupta-ca-dr-arun-ahuja) > Updated: 2026-10-26