Bharat's TDS & TCS (Law Obligations & Compliances) - Book By Adv. (Dr.) Ravi Gupta & CA (Dr.) Arun Ahuja

Edition : 23rd (2026)

Referencer-I     TDS Rate Chart Tax Year 2026-27                                   

Referencer-II    The First Schedule                                                             

Referencer-III  Tabular Mapping of TDS Rules and Forms                       

Referencer-IV  Tax Rates - DTAA v Income-tax Act                                

Chapter 1          System of Collection of Tax                                              

Chapter 2          Salary and Accumulated Balance Due to an Employee    

Chapter 3          How to Estimate Income under the Head “Salaries” for Purposes of TDS Salary and accumulated balance                                                          

Chapter 4          TDS on Insurance Commission [Section 393(1) Table Sl. No. 1(i)]          

Chapter 5          TDS on Commission (Non-Insurance) or Brokerage [Section 393(1) - Table Sl. No. 1(ii)]                                                                                            

Chapter 6          TDS from Payment of Rent by Person Other than Specified Person [Section 393(1) - Table Sl. No. 2(i) Income Tax Act, 2025]                                   

Chapter 7          TDS from Payment of Rent by a Specified Person [Section 393(1) - Table Sl. No. 2(ii)]

Chapter 8          TDS on Consideration for Transfer of any Immovable Property (Other than Agricultural Land) [Section 393(1) - Table Sl. No. 3(i)]                        

Chapter 9          TDS on Consideration (Not in Kind) under a Specified Development Agreement          

Read with Section 67(14) Income Tax Act, 2025

[Section 393(1) -Table Sl. No. 3(ii)]                                  

Chapter 10        TDS on Compensation/Consideration on Compulsory Acquisition of Immovable Property (Other than Agricultural Land) [Section 393(1) Table Sl. No. 3(iii) of Income Tax Act, 2025]                                                                                  

Chapter 11        TDS on Income in Respect of Units                                  

[Section 393(1) - Table Sl. No. 4(i)]                                  

Chapter 12        TDS on Certain Distributed Income from Units of a Business Trust [Section 393(1) — Table Sl. No. 4(ii)]                                                                       

Chapter 13        TDS on Income in Respect of Units of an Investment Fund [Section 393(1) Table Sl. No. 4(iii)]                                                                                   

Chapter 14        TDS on Income in Respect of Investment in a Securitisation Trust [Section 393(1) — Table Sl. No. 4(iv)]                                                                      

Chapter 15        TDS on Interest on Securities                                            

[Section 393(1) - Table Sl. No. 5(i)]                                  

Chapter 16        TDS on Interest Other than Interest on Securities

[Section 393(1) - Table Sl. No. 5(ii) and 5(iii)]                  

Chapter 17        Payments to Contractors - TDS on Work Contracts [Section 393(1) - Table Sl. No. 6(i)]

Chapter 18        TDS on Payment of Certain Sums by Certain Individuals or HUF          

[Section 393(1) - Table Sl. No. 6(ii)]                                 

Chapter 19        TDS on Fees for Professional or Technical Services

[Section 393(1) — Table Sl. No. 6(iii)]                              

Chapter 20        TDS on Dividends [Section 393(1), Table Sl. No. 7]         

Chapter 21        TDS on Payment in Respect of Life Insurance Policy [Section 393(1) — Table Sl. No. 8(i)]                                                                                           

Chapter 22        TDS on Purchase of Goods [Section 393(1) - Table Sl. No. 8(ii)]

Chapter 23        TDS in Case of Specified Senior Citizen [Section 393(1) — Table Sl. No. 8(iii)]

Chapter 24        TDS on Benefit or Perquisite in Respect of Business or Profession [Section 393(1) — Table Sl. No. 8(iv)]                                                                            

Chapter 25        TDS from Payment by E-Commerce Operator to

E-Commerce Participant [Section 393(1) — Table Sl. No. 8(v) Income Tax Act, 2025] 

Chapter 26        TDS on Payment on Transfer of Virtual Digital Asset [Section 393(1) — Table Sl. No. 8(vi)]                                                                                            

Chapter 27        TDS on Payments to Non-Residents &

TDS on Income of Non-Resident Sportsmen

or Sports Associations [Section 393(2) — Table Sl. No. 1] [Any Income Referred to in Section 211]                                                                        

Chapter 28        TDS on Interest on Foreign Currency Loans and Rupee-Denominated Borrowings [Section 393(2) — Table Sl. Nos. 2, 3 and 4]                                  

Chapter 29        TDS on Income by way of Interest Paid by Infrastructure Debt Fund to Non-Resident/Foreign Company [Section 393(2) — Table Sl. No. 5]  

Chapter 30        TDS on Distributed Income from Business Trusts to Non-Resident Unitholders [Section 393(2) — Table Sl. Nos. 6 and 7]                                       

Chapter 31        TDS on Income in Respect of Units of an Investment Fund [Section 393(2) — Table Sl. No. 8]                                                                                        

Chapter 32        TDS on Income in Respect of an Investment in a Securitisation Trust [Section 393(2) — Table Sl. No. 9]                                                                  

Chapter 33        TDS on Income in Respect of Units of Mutual Fund or Units of Specified Company [Section 393(2) — Table Sl. No. 10]                                 

Chapter 34        TDS on Income from Units and LTCG Arising on Transfer of Units [Section 393(2)-Table Sl. Nos. 11 and 12]                                                             

Chapter 35        TDS on Interest, Dividends and Long-Term Capital Gains [Section 393(2) — Table Sl. Nos. 13 and 14]                                                                          

Chapter 36        TDS on Income in Respect of Securities under Table: Sl. No. 1 of Section 210(1) [Section 393(2) — Table Sl. Nos. 15 and 16]                                  

Chapter 37        TDS on Any interest or any other sum chargeable under the provisions of this Act, not being income from “Salaries” [Section 393(2) — Table Sl. No. 17]       

Chapter 38        Special Provisions Relating to Non-Residents and Foreign Companies [Including DTAA]                                                                                            

Chapter 39        TDS from income by way of winning from lottery, crossword puzzles, card game, etc. [Section 393(3) — Table Sl. No. 1]                                   

Chapter 40        TDS on Winnings from Online Games [Section 393(3) — Table Sl. No. 2]         

Chapter 41        TDS on Winnings from any Horse Race [Section 393(3) — Table Sl. No. 3]      

Chapter 42        TDS on Commission, Remuneration or Prize on Lottery Tickets [Section 393(3) — Table Sl. No. 4]                                                                                 

Chapter 43        TDS on Cash withdrawals from Banking Accounts

[Section 393(3) — Table Sl. No. 5]                                   

Chapter 44        TDS on Repayment under National Savings Scheme and Deferred Annuity Plans [Section 393(3) — Table Sl. No. 6]                                                 

Chapter 45        TDS on Salary, Remuneration, Commission, Bonus or Interest Paid to a Partner of a Firm [Section 393(3) — Table Sl. No. 7]                                   

Chapter 46        No Deduction at Source/Blanket Exemptions [Section 393 — Sub-sections (4), (5)]      

Chapter 47        Tax Collection at Source (TCS) [Section 394 of the Income Tax Act, 2025]       

Chapter 48        Applications, Declarations and Certificates                      

Chapter 49        Compliance and Reporting, Processing of Statements      

Chapter 50     Consequences of Defaults