{"product_id":"bharat-s-practical-approach-to-tds-tcs-book-by-r-s-kalra","title":"Bharat’s Practical Approach to TDS \u0026 TCS - Book by R.S. Kalra","description":"\u003cp\u003e\u003cstrong\u003eBharat’s Practical Approach to TDS \u0026amp; TCS - Book by R.S. Kalra\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eEdition : \u003c\/strong\u003e4th (2026)\u003c\/p\u003e\n\u003cdiv\u003eTwo Golden Rules of TDS\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eA Comparative Study: Income Tax Act 1961 v\/s Income Tax Act 2025\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eTDS Rates for Financial Year 2025-26 (Assessment Year 2026-27) (Where Recipient is Resident)\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eTDS Rates for Financial Year 2025-26 (Assessment Year 2026-27) (Where Recipient is Non-Resident)\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eTCS Rates for Financial Year 2025-26 (Assessment Year 2026-27) (Rates of Tax Collected at Source)\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003ePayment of Salary — Section 392\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003ePayment to Residents (Other than Salary) — Section 393(1)\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003ePayment to Non-Residents —Section 393(2)\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003ePayment to any person — Section 393(3)\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eTCS Rates — Section 394 (As Amended by Finance Act, 2026)\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003ePractical Checklist for Deducting TDS on Business Payments\u003c\/div\u003e\n\u003cdiv\u003eIntroduction\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003e \u003c\/div\u003e\n\u003cdiv\u003ePart A\u003c\/div\u003e\n\u003cdiv\u003eTax to be Deducted on Salary and Accumulated\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eBalance due to an Employee\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003ePart B\u003c\/div\u003e\n\u003cdiv\u003eTax to be Deducted at Source for\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003ePayments to Residents\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-1\u003cspan\u003e \u003c\/span\u003eTDS on Insurance Commission [(Sec 393(1) Table SI. 1(i) ITA 2025) (Sec 194D ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-2\u003cspan\u003e \u003c\/span\u003eCommission or Brokerage [(Sec 393(1) Table SI.1(ii) ITA 2025) (Sec 194H ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-3\u003cspan\u003e \u003c\/span\u003eTDS on Payment of Rent by Certain Individual\/HUF [(Sec 393(1) Table S1.2(i) ITA 2025) (Sec 194IB ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-4\u003cspan\u003e \u003c\/span\u003eRent [(Sec 393(1) Table Sl.2(ii) ITA 2025) (Sec 194I ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-5\u003cspan\u003e \u003c\/span\u003eTDS 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)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-6\u003cspan\u003e \u003c\/span\u003eTDS on Payment made under Specified Agreement [(Sec 393(1) Table SI.3(ii) ITA 2025) (Sec 194IC ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-7\u003cspan\u003e \u003c\/span\u003eTDS on Payment of Compensation on Acquisition of Certain Immovable Property [(Sec 393(1) Table SI.3(iii) ITA 2025) (Sec 194LA ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-8\u003cspan\u003e \u003c\/span\u003eTax Deduction on Income from Mutual Fund Units [(Sec 393(1) Table SI.4(i) ITA 2025) (Sec 194K ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-9\u003cspan\u003e \u003c\/span\u003eTDS on Certain Income from Units of a Business Trust [(Sec 393(1) Table SI.4(ii) ITA 2025) (Sec 194LBA ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-10\u003cspan\u003e \u003c\/span\u003eTDS on Income of Units of Investment Fund [(Sec 393(1) Table SI.4(iii) ITA 2025) (Sec 194LBB ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-11\u003cspan\u003e \u003c\/span\u003eTDS on Income from Investment in Securitization Fund [(Sec 393(1) Table SI.4 (iv) ITA 2025) (Sec 194LBC ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-12\u003cspan\u003e \u003c\/span\u003eInterest on Securities [(Sec 393(1) Table SI.5(i) ITA 2025) (Sec 193 ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-13\u003cspan\u003e \u003c\/span\u003eInterest other than Interest on Securities [(Sec 393(1) Table SI.5(ii)(iii) ITA 2025) (Sec 194A ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-14\u003cspan\u003e \u003c\/span\u003ePayments to Contractors and Sub-Contractors [(Sec 393(1) Table SI.6(i) ITA 2025) (Sec 194C ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-15\u003cspan\u003e \u003c\/span\u003eTDS on Payments of Certain Sums by Individual and HUF [(Sec 393(1) Table SI.6(ii) ITA 2025) (Sec 194M 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-16\u003cspan\u003e \u003c\/span\u003eFees for Professional or Technical Services [(Sec 393(1) Table SI.6 ITA 2025) (Sec 194J ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-17\u003cspan\u003e \u003c\/span\u003eDividends [(Sec 393(1) Table Sl.7 ITA 2025) (Sec 194 ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-18\u003cspan\u003e \u003c\/span\u003eTDS on Payment in respect of Life Insurance Policy [(Sec 393(1) Table SI.8(i) ITA 2025) (Sec 194DA ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-19\u003cspan\u003e \u003c\/span\u003eDeduction of Tax at Source on Purchase of Goods [(Sec. 393(1), Table Sl. No. 8(ii) ITA 2025) (Sec 194Q ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-20\u003cspan\u003e \u003c\/span\u003eDeduction 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)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-21\u003cspan\u003e \u003c\/span\u003eTDS on Perquisites in respect of Business [(Sec 393(1) Table Sl.8(iv) ITA 2025) (Sec 194R ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-22\u003cspan\u003e \u003c\/span\u003eTDS on Payments made to e-Commerce Participants [(Sec 393(1) Table Sl.8(v) ITA 2025) (Sec 194O ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter B-23\u003cspan\u003e \u003c\/span\u003ePayment on Transfer of Virtual Digital Asset [(Sec 393(1) Table 8(vi) ITA 2025) (Sec 194S ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003ePart C\u003c\/div\u003e\n\u003cdiv\u003eTax to be deducted at Source for\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003ePayments to Non-Residents\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter C-1\u003cspan\u003e \u003c\/span\u003ePayment to Non-Resident Sports Men or Sports Association [(Sec 393(2) ITA 2025 Table S. No 1) (Sec 194E ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter C-2\u003cspan\u003e \u003c\/span\u003eIncome 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)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter C-3\u003cspan\u003e \u003c\/span\u003eTDS on Interest from Infrastructure Debt Fund [(Sec 393(2) ITA 2025 Table S. No 5) (Sec 194LB ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter C-4\u003cspan\u003e \u003c\/span\u003eTDS on certain Income from Units of a Business Trust [(Sec 393(2) ITA 2025 Table S. No 6-7) (Sec 194LBA ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter C-5\u003cspan\u003e \u003c\/span\u003eTDS on Income of Units of Investment Fund [(Sec 393(2) ITA 2025 Table S. No. 8) (Sec 194LBB ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter C-6\u003cspan\u003e \u003c\/span\u003eTDS on Income from Investment in Securitization Fund [(Sec 393(2) ITA 2025 Table S. No. 9) (Sec 194LBC ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter C-7\u003cspan\u003e \u003c\/span\u003eIncome in respect of Units of Non-Residents [(Sec 393(2) Table S. No 10 ITA 2025) (Sec 196A ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter C-8\u003cspan\u003e \u003c\/span\u003eTDS on Income from Units [(Sec 393(2) Table S. No. 11-12 ITA 2025) (Sec 196B ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter C-9\u003cspan\u003e \u003c\/span\u003eTDS on Income from Foreign Currency Bonds or GDR [(Sec 393(2) ITA 2025 Table S. No. 13-14) (Sec 196C ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter C-10\u003cspan\u003e \u003c\/span\u003eTDS on Income of FII from Securities [(Sec 393(2) ITA 2025 Table S. No. 15-16) (Sec 196D ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter C-11\u003cspan\u003e \u003c\/span\u003eTDS on other sums payable to Non-Resident [(Sec 393(2) ITA 2025 Table S. No. 17) (Sec 195 ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003ePart D\u003c\/div\u003e\n\u003cdiv\u003eTax to be deducted at source for\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003ePayments to any Person\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter D-1\u003cspan\u003e \u003c\/span\u003eWinnings from Lotteries or Crossword Puzzles [(Sec 393(1) Table SI.1 ITA 2025) (Sec 194B ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter D-2\u003cspan\u003e \u003c\/span\u003eWinnings from Online Games [(Sec 393(1) Table SI.2 ITA 2025) (Sec 194BA ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter D-3\u003cspan\u003e \u003c\/span\u003eWinnings from Horse Races [(Sec 393(1) Table Sl.3 ITA 2025) (Sec 194BB ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter D-4\u003cspan\u003e \u003c\/span\u003eCommission on Sale of Lottery Tickets [(Sec 393(1) Table Sl.4 ITA 2025) (Sec 194G ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter D-5\u003cspan\u003e \u003c\/span\u003eCash Withdrawal [(Sec 393(1) Table Sl.5 ITA 2025) (Sec 194N ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter D-6\u003cspan\u003e \u003c\/span\u003ePayments in respect of NSS [(Sec. 393(3) (Table Sl. 6) ITA 2025) (Sec 194EE ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter D-7\u003cspan\u003e \u003c\/span\u003ePayments to Partners of Firms [(Sec 393(1) Table Sl.7 ITA 2025) (Sec 194T ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003ePart E\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eCollection of Tax at Source\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003ePart F\u003c\/div\u003e\n\u003cdiv\u003eProcedural Mechanism for Deposit and\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eReporting of TDS and TCS\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter F-1\u003cspan\u003e \u003c\/span\u003eCompliance and Reporting of TDS and TCS [Section 397 (erstwhile sections 203A, 206CA of ITA 1961)]\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter F-2\u003cspan\u003e \u003c\/span\u003eProcessing of TDS and TCS Returns\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter F-3\u003cspan\u003e \u003c\/span\u003eConsequences for Failure to Deduct\/Collect or Deposit TDS or TCS\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter F-4\u003cspan\u003e \u003c\/span\u003eCertificates (Sec 395)\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter F-5\u003cspan\u003e \u003c\/span\u003eTax Deducted is Income Received (Sec 396)\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter F-6\u003cspan\u003e \u003c\/span\u003eNon-Deduction of TDS in Certain Cases\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003ePart G\u003c\/div\u003e\n\u003cdiv\u003eMechanism for Examination of\u003c\/div\u003e\n\u003cdiv\u003eTDS\/TCS Compliance in Tax Audit\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cspan\u003e \u003c\/span\u003eReport by Auditors\u003cspan\u003e \u003c\/span\u003e\n\u003c\/div\u003e\n\u003cdiv\u003eChapter G-1\u003cspan\u003e \u003c\/span\u003eChecklist for Clause 34 of Tax Audit Report to be considered by Auditors\u003c\/div\u003e","brand":"Bharat Law House","offers":[{"title":"Default Title","offer_id":41552571760721,"sku":"978-93-4808-032-5","price":842.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1_a5e6ce17-f84e-41fa-9781-ac8d1c365f84.jpg?v=1779103134","url":"https:\/\/buytestseries.in\/products\/bharat-s-practical-approach-to-tds-tcs-book-by-r-s-kalra","provider":"BuyTestSeries.in","version":"1.0","type":"link"}