Bharat's Handbook on TDS & TCS Ready Reckoner - Book By Dr. B. Ramaswamy
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xFormat |
Printed Books |
Book Language |
English |
Faculty Name |
Dr. B. Ramaswamy |
Package Details |
1st Edition (2026). Paperback Book |
Sold & Dispatched By |
Bharat Law House |
Item Code |
978-81-6944-992-2 |
Exams |
PROFESSIONAL BOOKS |
Delivery |
Home Delivery within 7-10 days from the date of Payment Confirmation. |
Brand |
Bharat Law House |
No of Pages |
808 |
Description
xBharat'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
