{"product_id":"bharats-tds-tcs-law-obligations-compliances-book-by-adv-dr-ravi-gupta-ca-dr-arun-ahuja","title":"Bharat's TDS \u0026 TCS (Law Obligations \u0026 Compliances) - Book By Adv. (Dr.) Ravi Gupta \u0026 CA (Dr.) Arun Ahuja","description":"\u003cp\u003e\u003cstrong\u003eBharat's TDS \u0026amp; TCS (Law Obligations \u0026amp; Compliances) - Book By Adv. (Dr.) Ravi Gupta \u0026amp; CA (Dr.) Arun Ahuja\u003cbr\u003e\u003cbr\u003eEdition : \u003c\/strong\u003e23rd (2026)\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eReferencer-I\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eTDS Rate Chart Tax Year 2026-27\u003cspan style=\"mso-spacerun: yes;\"\u003e                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eReferencer-II\u003cspan style=\"mso-spacerun: yes;\"\u003e    \u003c\/span\u003eThe First Schedule\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eReferencer-III\u003cspan style=\"mso-spacerun: yes;\"\u003e  \u003c\/span\u003eTabular Mapping of TDS Rules and Forms\u003cspan style=\"mso-spacerun: yes;\"\u003e                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eReferencer-IV\u003cspan style=\"mso-spacerun: yes;\"\u003e  \u003c\/span\u003eTax Rates - DTAA v Income-tax Act\u003cspan style=\"mso-spacerun: yes;\"\u003e                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 1\u003cspan style=\"mso-spacerun: yes;\"\u003e          \u003c\/span\u003eSystem of Collection of Tax\u003cspan style=\"mso-spacerun: yes;\"\u003e                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 2\u003cspan style=\"mso-spacerun: yes;\"\u003e          \u003c\/span\u003eSalary and Accumulated Balance Due to an Employee\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 3\u003cspan style=\"mso-spacerun: yes;\"\u003e          \u003c\/span\u003eHow to Estimate Income under the Head “Salaries” for Purposes of TDS Salary and accumulated balance\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 4\u003cspan style=\"mso-spacerun: yes;\"\u003e          \u003c\/span\u003eTDS on Insurance Commission [Section 393(1) Table Sl. No. 1(i)]\u003cspan style=\"mso-spacerun: yes;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 5\u003cspan style=\"mso-spacerun: yes;\"\u003e          \u003c\/span\u003eTDS on Commission (Non-Insurance) or Brokerage [Section 393(1) - Table Sl. No. 1(ii)]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                         \u003c\/span\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 6\u003cspan style=\"mso-spacerun: yes;\"\u003e          \u003c\/span\u003eTDS from Payment of Rent by Person Other than Specified Person [Section 393(1) - Table Sl. No. 2(i) Income Tax Act, 2025]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 7\u003cspan style=\"mso-spacerun: yes;\"\u003e          \u003c\/span\u003eTDS from Payment of Rent by a Specified Person [Section 393(1) - Table Sl. No. 2(ii)]\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 8\u003cspan style=\"mso-spacerun: yes;\"\u003e          \u003c\/span\u003eTDS on Consideration for Transfer of any Immovable Property (Other than Agricultural Land) [Section 393(1) - Table Sl. No. 3(i)]\u003cspan style=\"mso-spacerun: yes;\"\u003e                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 9\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e   \u003c\/span\u003eTDS on Consideration (Not in Kind) under a Specified Development Agreement\u003cspan style=\"mso-spacerun: yes;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eRead with Section 67(14) Income Tax Act, 2025\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e[Section 393(1) -Table Sl. No. 3(ii)]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 10\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS 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]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 11\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Income in Respect of Units\u003cspan style=\"mso-spacerun: yes;\"\u003e                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e[Section 393(1) - Table Sl. No. 4(i)]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 12\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Certain Distributed Income from Units of a Business Trust [Section 393(1) — Table Sl. No. 4(ii)]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 13\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Income in Respect of Units of an Investment Fund [Section 393(1) Table Sl. No. 4(iii)]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                             \u003c\/span\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e                                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 14\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Income in Respect of Investment in a Securitisation Trust [Section 393(1) — Table Sl. No. 4(iv)]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 15\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Interest on Securities\u003cspan style=\"mso-spacerun: yes;\"\u003e                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e[Section 393(1) - Table Sl. No. 5(i)]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 16\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Interest Other than Interest on Securities\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e[Section 393(1) - Table Sl. No. 5(ii) and 5(iii)]\u003cspan style=\"mso-spacerun: yes;\"\u003e                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 17\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003ePayments to Contractors - TDS on Work Contracts [Section 393(1) - Table Sl. No. 6(i)]\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 18\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Payment of Certain Sums by Certain Individuals or HUF\u003cspan style=\"mso-spacerun: yes;\"\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e[Section 393(1) - Table Sl. No. 6(ii)]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 19\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Fees for Professional or Technical Services\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e[Section 393(1) — Table Sl. No. 6(iii)]\u003cspan style=\"mso-spacerun: yes;\"\u003e                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 20\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Dividends [Section 393(1), Table Sl. No. 7]\u003cspan style=\"mso-spacerun: yes;\"\u003e      \u003c\/span\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 21\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Payment in Respect of Life Insurance Policy [Section 393(1) — Table Sl. No. 8(i)]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 22\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Purchase of Goods [Section 393(1) - Table Sl. No. 8(ii)]\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 23\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS in Case of Specified Senior Citizen [Section 393(1) — Table Sl. No. 8(iii)]\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 24\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Benefit or Perquisite in Respect of Business or Profession [Section 393(1) — Table Sl. No. 8(iv)]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 25\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS from Payment by E-Commerce Operator to\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eE-Commerce Participant [Section 393(1) — Table Sl. No. 8(v) Income Tax Act, 2025]\u003cspan style=\"mso-spacerun: yes;\"\u003e  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 26\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Payment on Transfer of Virtual Digital Asset [Section 393(1) — Table Sl. No. 8(vi)]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                        \u003c\/span\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 27\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Payments to Non-Residents \u0026amp;\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eTDS on Income of Non-Resident Sportsmen\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eor Sports Associations [Section 393(2) — Table Sl. No. 1] [Any Income Referred to in Section 211]\u003cspan style=\"mso-spacerun: yes;\"\u003e                            \u003c\/span\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 28\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Interest on Foreign Currency Loans and Rupee-Denominated Borrowings [Section 393(2) — Table Sl. Nos. 2, 3 and 4]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 29\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Income by way of Interest Paid by Infrastructure Debt Fund to Non-Resident\/Foreign Company [Section 393(2) — Table Sl. No. 5]\u003cspan style=\"mso-spacerun: yes;\"\u003e   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 30\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Distributed Income from Business Trusts to Non-Resident Unitholders [Section 393(2) — Table Sl. Nos. 6 and 7]\u003cspan style=\"mso-spacerun: yes;\"\u003e   \u003c\/span\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 31\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Income in Respect of Units of an Investment Fund [Section 393(2) — Table Sl. No. 8]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 32\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Income in Respect of an Investment in a Securitisation Trust [Section 393(2) — Table Sl. No. 9]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 33\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Income in Respect of Units of Mutual Fund or Units of Specified Company [Section 393(2) — Table Sl. No. 10]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 34\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Income from Units and LTCG Arising on Transfer of Units [Section 393(2)-Table Sl. Nos. 11 and 12]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                    \u003c\/span\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 35\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Interest, Dividends and Long-Term Capital Gains [Section 393(2) — Table Sl. Nos. 13 and 14]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 36\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Income in Respect of Securities under Table: Sl. No. 1 of Section 210(1) [Section 393(2) — Table Sl. Nos. 15 and 16]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 37\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS 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]\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 38\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eSpecial Provisions Relating to Non-Residents and Foreign Companies [Including DTAA]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                      \u003c\/span\u003e\u003cspan style=\"mso-spacerun: yes;\"\u003e                                      \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 39\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS from income by way of winning from lottery, crossword puzzles, card game, etc. [Section 393(3) — Table Sl. No. 1]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 40\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Winnings from Online Games [Section 393(3) — Table Sl. No. 2]\u003cspan style=\"mso-spacerun: yes;\"\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 41\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Winnings from any Horse Race [Section 393(3) — Table Sl. No. 3]\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 42\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Commission, Remuneration or Prize on Lottery Tickets [Section 393(3) — Table Sl. No. 4]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 43\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Cash withdrawals from Banking Accounts\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e[Section 393(3) — Table Sl. No. 5]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 44\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Repayment under National Savings Scheme and Deferred Annuity Plans [Section 393(3) — Table Sl. No. 6]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 45\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTDS on Salary, Remuneration, Commission, Bonus or Interest Paid to a Partner of a Firm [Section 393(3) — Table Sl. No. 7]\u003cspan style=\"mso-spacerun: yes;\"\u003e                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 46\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eNo Deduction at Source\/Blanket Exemptions [Section 393 — Sub-sections (4), (5)]\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 47\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eTax Collection at Source (TCS) [Section 394 of the Income Tax Act, 2025]\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 48\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eApplications, Declarations and Certificates\u003cspan style=\"mso-spacerun: yes;\"\u003e                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 49\u003cspan style=\"mso-spacerun: yes;\"\u003e        \u003c\/span\u003eCompliance and Reporting, Processing of Statements\u003cspan style=\"mso-spacerun: yes;\"\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003e \u003c\/p\u003e\n\u003cp class=\"MsoNormal\" style=\"margin-bottom: .0001pt;\"\u003eChapter 50\u003cspan style=\"mso-spacerun: yes;\"\u003e     \u003c\/span\u003eConsequences of Defaults\u003c\/p\u003e","brand":"Bharat Law House","offers":[{"title":"Default Title","offer_id":63180038406225,"sku":"9788169449762","price":1687.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/TDS_TCS1.jpg?v=1792995080","url":"https:\/\/buytestseries.in\/products\/bharats-tds-tcs-law-obligations-compliances-book-by-adv-dr-ravi-gupta-ca-dr-arun-ahuja","provider":"BuyTestSeries.in","version":"1.0","type":"link"}