{"product_id":"bharats-handbook-on-tds-tcs-ready-reckoner-book-by-dr-b-ramaswamy","title":"Bharat's Handbook on TDS \u0026 TCS Ready Reckoner - Book By Dr. B. Ramaswamy","description":"\u003cp\u003e\u003cstrong\u003eBharat's Handbook on TDS \u0026amp; TCS Ready Reckoner - Book By Dr. B. Ramaswamy\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eEdition : \u003c\/strong\u003e1st (2026)\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003ePart I\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eFoundations of TDS and TCS\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 1\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eIntroduction to Tax Deducted at Source and Tax Collected at Source\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 2\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003ePurpose, Policy and Revenue Logic of TDS and TCS\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 3\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eEvolution of TDS and TCS Law in India\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 4\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eTDS and TCS under the Income-tax Act, 2025\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 5\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eTransition from the Income-tax Act, 1961 to the Income-tax Act, 2025\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 6\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eKey Definitions for TDS and TCS\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 7\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eDifference between TDS, TCS, Advance Tax and Self-Assessment Tax\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 8\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003ePersons Responsible for Deduction and Collection\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 9\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003eTiming of Deduction and Collection\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 10\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eResidential Status and its Relevance for TDS and TCS\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003ePart II\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eTDS Rate Structure and General Rules\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 11\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS Rate Chart for FY 2026-27\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 12\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS Threshold Limits for FY 2026-27\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 13\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS Codes and Reporting Structure under the New Law\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 14\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eRates Where PAN is Available\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 15\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eRates Where PAN Is Not Available\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 16\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eSpecified Non-Filers: Legacy Rule and Current Position\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 17\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eSurcharge and Health and Education Cess in TDS\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 18\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eRounding Off of TDS Amounts\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 19\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eGrossing Up of Tax\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 20\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Net Amount Versus Gross Amount\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 21\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on GST Component\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 22\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Reimbursements\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 23\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Composite Contracts\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 24\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Provisions and Year-End Accruals\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 25\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Advance Payments\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003ePart III\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eTDS on Salary\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 26\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Salary: Core Principles\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 27\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eEmployer’s Responsibility for Salary TDS\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 28\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eEstimation of Annual Salary Income\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 29\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eNew Tax Regime and Old Tax Regime for Salary TDS\u003cspan style=\"mso-tab-count: 1;\"\u003e               \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 30\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eStandard Deduction and Salary TDS\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 31\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003ePerquisites and Valuation Rules\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 32\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eAllowances, Exemptions and Deductions\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 33\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Bonus, Incentives and Arrears\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 34\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Leave Encashment\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 35\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Gratuity\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 36\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Provident Fund Payments\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 37\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Pension and Family Pension\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 38\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Salary from Multiple Employers\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 39\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eForm 12BB and Employee Declarations\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 40\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eForm 16: Structure, Issue and Reconciliation\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003ePart IV\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eTDS on Payments to Residents\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 41\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Interest Other Than Interest on Securities\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 42\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Interest on Securities\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 43\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Dividend\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 44\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Rent\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 45\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Professional Fees\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 46\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Technical Services\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 47\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Royalty\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 48\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Commission and Brokerage\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 49\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Contract Payments\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 50\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Manpower Supply Services\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 51\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Advertising Contracts\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 52\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Transport Contractors\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 53\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Insurance Commission\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 54\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Payments to Directors\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 55\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Payments to Partners by Firms\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 56\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Non-Compete Fees\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 57\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Winning from Lottery and Games\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 58\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Online Gaming\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 59\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Horse Race Winnings\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 60\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Cash Withdrawals\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 61\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Purchase of Goods\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 62\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on E-Commerce Transactions\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 63\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Virtual Digital Assets\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 64\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Immovable Property Transactions\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 65\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Compensation and Acquisition Payments\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003ePart V\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eTDS on Non-Resident Payments\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 66\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Payments to Non-Residents\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 67\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eResidential Status and Source Rules\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 68\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Foreign Companies\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 69\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Fees for Technical Services to Non-Residents\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 70\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Royalty to Non-Residents\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 71\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Interest to Non-Residents\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 72\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Dividend to Non-Residents\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 73\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Capital Gains of Non-Residents\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 74\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Sale of Immovable Property by Non-Residents\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 75\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003ePAN-Based TDS on NRI Property Transactions\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 76\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Foreign Institutional Investors\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 77\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on External Commercial Borrowings\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 78\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Software Payments\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 79\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Cloud, SaaS and Digital Services\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 80\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTDS on Cross-Border Service Contracts\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 81\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eDTAA Relief and Treaty Rates\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 82\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTax Residency Certificate and Form No. 41\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 83\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eBeneficial Ownership and Treaty Eligibility\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 84\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eEqualisation Levy: Legacy Position and TDS Interplay\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 85\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eForm No. 145 and Form No. 146\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003ePart VI\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eTCS Framework\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 86\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eIntroduction to TCS\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 87\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTCS Rate Chart for FY 2026-27\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 88\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTCS Threshold Limits for FY 2026-27\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 89\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003ePersons Responsible for Collecting TCS\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 90\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTiming of TCS Collection\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 91\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTCS on Sale of Goods\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 92\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTCS on Scrap\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 93\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTCS on Minerals\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 94\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTCS on Motor Vehicles\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 95\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTCS on Parking Lots, Toll Plazas and Mining Rights\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 96\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTCS on Overseas Tour Packages\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 97\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTCS on Liberalised Remittance Scheme\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 98\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTCS on Education and Medical Remittances\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 99\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003eTCS on Foreign Travel and Foreign Exchange Transactions\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 100\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTCS on E-Commerce and Digital Business Models\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 101\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTCS and GST Interplay\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 102\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTCS Credit to Buyer or Remitter\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 103\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTCS Compliance for Sellers\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 104\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTCS Corrections and Refund Issues\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003ePart VII\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eLower Deduction, Nil Deduction and Declarations\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 105\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eLower Deduction Certificate\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 106\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eNil Deduction Certificate\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 107\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eAutomated System for Nil Deduction Certificates\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 108\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eApplication Procedure for Lower or Nil Deduction\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 109\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eValidity and Use of Certificates\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 110\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eForm No. 121: General Declaration Framework\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 111\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eForm No. 121: Senior Citizen Declaration Framework\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 112\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eDepository Acceptance of Form No. 121 (Prospective from 1 April, 2027)\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 113\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eDeclarations by Senior Citizens\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 114\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eDeclarations by Non-Taxable Persons\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 115\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eMisuse of Forms and Consequences\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 116\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eDeductor’s Responsibility Before Accepting Declarations\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003ePart VIII\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eTDS and TCS Compliance Lifecycle\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 117\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTAN Registration\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 118\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003ePAN and Aadhaar Validation\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 119\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eDeduction or Collection Process\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 120\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eDeposit of TDS and TCS\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 121\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eChallan Preparation and Payment\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 122\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eChallan Correction\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 123\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eDue Dates for Monthly Deposit\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 124\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eDue Dates for Quarterly Statements\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 125\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eDue Dates for Certificates\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 126\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eCompliance Calendar for FY 2026-27\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 127\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eInterest for Delay in Deduction\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 128\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eInterest for Delay in Deposit\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 129\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eFee for Late Filing\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 130\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003ePenalty for Non-Compliance\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 131\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eProsecution Risk in Serious Defaults\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003ePart IX\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eTDS and TCS Returns\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 132\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eOverview of TDS and TCS Statements\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 133\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eForm 24Q\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 134\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eForm 26Q\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 135\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eForm 27Q\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 136\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eForm 27EQ\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 137\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eForm 26QB\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 138\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eForm 26QC\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 139\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eForm 26QD\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 140\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eForm 26QE\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 141\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eAnnexures and Deductee Details\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 142\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eChallan Matching\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 143\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eBook Adjustment Entries\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 144\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eNil Returns\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 145\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eCorrection Statements\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 146\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eDefaults in TDS and TCS Returns\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 147\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eJustification Reports\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 148\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eConso Files\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 149\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eOnline Correction Through TRACES\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 150\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eReconciliation Before Filing\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003ePart X\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eTDS and TCS Certificates and Credits\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 151\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eForm 16\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 152\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eForm 16A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 153\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eForm 16B\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 154\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eForm 16C\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 155\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eForm 16D\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 156\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eForm 16E\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 157\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTCS Certificates\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 158\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eForm 26AS\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 159\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eAnnual Information Statement\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 160\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTaxpayer Information Summary\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 161\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eMatching TDS and TCS Credits\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 162\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eCredit Mismatch and Resolution\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 163\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eCredit in Joint Transactions\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 164\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eCredit in Property Transactions\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 165\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eCredit for Non-Residents\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 166\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eCarry Forward and Claim of TDS\/TCS Credit\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003ePart XI\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eSector-Specific TDS and TCS\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 167\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS and TCS for Manufacturing Businesses\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 168\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS and TCS for Trading Businesses\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 169\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS and TCS for Service Providers\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 170\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS and TCS for Startups\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 171\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS and TCS for MSMEs\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 172\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS and TCS for Banks and NBFCs\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 173\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS and TCS for Insurance Companies\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 174\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS and TCS for Real Estate Developers\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 175\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS and TCS for Hospitals and Healthcare Providers\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 176\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS and TCS for Educational Institutions\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 177\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS and TCS for Charitable and Religious Trusts\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 178\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS and TCS for Government Departments\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 179\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS and TCS for Public Sector Undertakings\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 180\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS and TCS for E-Commerce Operators\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 181\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS and TCS for Exporters and Importers\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 182\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS and TCS for IT and Software Companies\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 183\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS and TCS for Media, Advertising and Entertainment\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 184\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS and TCS for Transport and Logistics\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 185\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS and TCS for Hotels, Travel and Tourism\u003cspan style=\"mso-tab-count: 1;\"\u003e               \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003ePart XII\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eTransaction-Specific Practical Guidance\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 186\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Vendor Payments\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 187\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Consultant Payments\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 188\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Freelancer Payments\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 189\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Legal and Professional Fees\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 190\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Audit Fees\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 191\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Director Sitting Fees\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 192\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Software Licences\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 193\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Cloud and Subscription Payments\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 194\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Marketing and Influencer Payments\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 195\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Rent for Office Premises\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 196\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Equipment Hire\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 197\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Security Services\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 198\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Facility Management\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 199\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Event Management\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 200\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Hotel Payments\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 201\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Travel Agents\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 202\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Construction Contracts\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 203\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Works Contracts\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 204\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Brokerage in Property Deals\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 205\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Sale and Purchase of Immovable Property\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003ePart XIII\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eAccounting, Audit and Internal Controls\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 206\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eAccounting Entries for TDS\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 207\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eAccounting Entries for TCS\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 208\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS Payable and TCS Payable Ledgers\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 209\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eVendor Master Controls\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 210\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eCustomer Master Controls\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 211\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTAN, PAN, and GSTIN Mapping\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 212\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS and TCS Reconciliation with Books\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 213\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eReconciliation with Form 26AS and AIS\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 214\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eReconciliation with GST Returns\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 215\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eYear-End Provisioning Controls\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 216\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eStatutory Audit Review of TDS and TCS\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 217\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTax Audit Reporting of TDS and TCS\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 218\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eInternal Audit Checklist\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 219\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eManagement Representation for TDS\/TCS\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 220\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eCommon Control Failures\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003ePart XIV\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eDisallowances, Demands and Consequences\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 221\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eDisallowance for Non-Deduction of TDS\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 222\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eDisallowance for Short Deduction\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 223\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eRelief Where Payee Has Paid Tax\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 224\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eAssessee-in-Default Proceedings\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 225\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eInterest Computation\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 226\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eLate Filing Fee\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 227\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003ePenalties under TDS and TCS Law\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 228\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eProsecution for TDS and TCS Defaults\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 229\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eDemand Notices\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 230\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eRectification of Demands\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 231\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eAdjustment of Refunds against Demands\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 232\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eRecovery Proceedings\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 233\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eCompounding of Offences\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 234\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eReasonable Cause Defence\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 235\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003ePractical Response to TDS\/TCS Notices\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003ePart XV\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eDisputes, Appeals and Litigation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 236\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eCommon TDS and TCS Disputes\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 237\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eClassification Disputes\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 238\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eContract versus Professional Fee Disputes\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 239\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eRoyalty versus Business Income Disputes\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 240\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eSoftware Payment Disputes\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 241\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eReimbursement Disputes\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 242\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Gross-Up Disputes\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 243\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eNon-Resident Withholding Disputes\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 244\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTreaty-Based TDS Disputes\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 245\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Composite Contracts\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 246\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTCS Applicability Disputes\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 247\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eAppeals Before CIT(A)\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 248\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eAppeals Before ITAT\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 249\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eWrit Remedies in TDS\/TCS Matters\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 250\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eImportant Judicial Principles\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003ePart XVI\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eTechnology Platforms and e-Governance\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 251\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eIncome Tax Portal for TDS and TCS\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 252\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTRACES Portal\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 253\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTIN-NSDL and Protean Systems\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 254\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eOnline Challan Payment\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 255\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eDigital Signature and E-Verification\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 256\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eDownloading Form 16 and Form 16A\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 257\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eDownloading Justification Reports\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 258\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eOnline Correction Facility\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 259\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eERP Integration for TDS and TCS\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 260\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003ePayroll Software Controls\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 261\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eVendor Payment Automation\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 262\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS\/TCS Compliance Software\u003cspan style=\"mso-tab-count: 1;\"\u003e       \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 263\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eData Validation Tools\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 264\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eAudit Trail and Documentation\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 265\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eCybersecurity and Access Controls\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003ePart XVII\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eSpecial Areas and Emerging Issues\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 266\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Virtual Digital Assets\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 267\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Crypto Transactions\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 268\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Online Gaming and Digital Platforms\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 269\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Creator Economy Payments\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 270\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Influencer Marketing\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 271\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on App Store and Platform Payments\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 272\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Gig Economy Payments\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 273\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Cloud Computing Services\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 274\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Artificial Intelligence and Software Services\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 275\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Data Centre and Hosting Services\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 276\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS on Cross-Border SaaS\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 277\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTCS on Foreign Remittance Products\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 278\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTCS on Overseas Education Payments\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 279\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTCS on Medical Remittances\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 280\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTCS on Luxury and High-Value Transactions\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003ePart XVIII\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003ePractical Ready Reckoner Tables\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 281\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eMaster TDS Rate Table for FY 2026-27\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 282\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eMaster TCS Rate Table for FY 2026-27\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 283\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS Threshold Table\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 284\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTCS Threshold Table\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 285\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS Due Date Table\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 286\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTCS Due Date Table\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 287\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eReturn Filing Due Date Table\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 288\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eCertificate Issue Due Date Table\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 289\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eInterest and Penalty Table\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 290\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eForm-Wise Compliance Table\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 291\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003ePayment-Wise TDS Classification Table\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 292\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eVendor-Wise TDS Mapping Table\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 293\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eNon-Resident Payment Table\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 294\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eDTAA Documentation Table\u003cspan style=\"mso-tab-count: 1;\"\u003e             \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 295\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eLower Deduction Certificate Table\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003ePart XIX\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChecklists, Formats and Templates\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 296\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eMonthly TDS Compliance Checklist\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 297\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eMonthly TCS Compliance Checklist\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 298\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eQuarterly Return Filing Checklist\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 299\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eYear-End TDS Checklist\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 300\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eSalary TDS Checklist\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 301\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eVendor Onboarding Checklist\u003cspan style=\"mso-tab-count: 1;\"\u003e           \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 302\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eNon-Resident Payment Checklist\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 303\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eForm 15G and Form 15H Checklist\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 304\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eLower Deduction Certificate Checklist\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 305\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS Notice Response Checklist\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 306\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTCS Notice Response Checklist\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 307\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTDS Reconciliation Format\u003cspan style=\"mso-tab-count: 1;\"\u003e               \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 308\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eTCS Reconciliation Format\u003cspan style=\"mso-tab-count: 1;\"\u003e               \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 309\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eChallan Tracking Format\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 310\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eDeductee Master Format\u003cspan style=\"mso-tab-count: 1;\"\u003e   \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003ePart XX\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eReference Materials, FAQs and Compliance Guidance\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 316\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eGlossary of TDS and TCS Terms\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 317\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eAbbreviations and Short Forms\u003cspan style=\"mso-tab-count: 1;\"\u003e        \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 318\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eImportant Forms\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 319\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eImportant Portals\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 320\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eImportant Notifications and Circulars\u003cspan style=\"mso-tab-count: 1;\"\u003e              \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 321\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eCBDT Guidelines Relevant to TDS and TCS\u003cspan style=\"mso-tab-count: 1;\"\u003e  \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 322\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eComparative Table: Old Law and New Law\u003cspan style=\"mso-tab-count: 1;\"\u003e    \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 323\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eSection and Code Mapping Under the New Law\u003cspan style=\"mso-tab-count: 1;\"\u003e          \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 324\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eFAQs on TDS\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 325\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eFAQs on TCS\u003cspan style=\"mso-tab-count: 1;\"\u003e      \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 326\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eCommon Mistakes and Practical Solutions\u003cspan style=\"mso-tab-count: 1;\"\u003e     \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 327\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eFrequently Litigated Issues\u003cspan style=\"mso-tab-count: 1;\"\u003e               \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 328\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003ePractical Examples and Illustrations\u003cspan style=\"mso-tab-count: 1;\"\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 329\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eCompliance Calendar for FY 2026-27\u003cspan style=\"mso-tab-count: 1;\"\u003e            \u003c\/span\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt; line-height: normal; background: white;\"\u003e\u003cspan style=\"font-size: 9.0pt; font-family: 'Arial','sans-serif'; mso-fareast-font-family: 'Times New Roman'; color: black; mso-fareast-language: EN-IN;\"\u003eChapter 330\u003cspan style=\"mso-tab-count: 1;\"\u003e         \u003c\/span\u003eFinal Ready Reckoner for Tax Deductors and Collectors\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e \u003c\/p\u003e","brand":"Bharat Law House","offers":[{"title":"Default Title","offer_id":63388646670417,"sku":"978-81-6944-992-2","price":1102.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/HandbookonTDS_TCS-2026.jpg?v=1793688063","url":"https:\/\/buytestseries.in\/products\/bharats-handbook-on-tds-tcs-ready-reckoner-book-by-dr-b-ramaswamy","provider":"BuyTestSeries.in","version":"1.0","type":"link"}