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Printed Books |
Book Language |
English |
Faculty Name |
Taxmann's Editorial Board |
Package Details |
32nd Edition (2026). TDS Ready Reckoner is the definitive guide to Tax Deduction and Tax Collection at Source under the Income-tax Act 2025, read with the Income-tax Rules 2026, as amended by the Finance Act 2026. This 32nd Edition is the first to be fully rewritten around Chapter XIX of ITA 2025, where 50-plus stand-alone sections of ITA 1961 have been consolidated into sections 392 to 401 and Forms 121 to 150, with a running bridge to the old regime throughout. For every payment type, it sets out who deducts, at what rate, threshold, timing, and consequences of default—followed by the certificate, return, self-declaration, and correction-statement obligations. Across six Divisions, 76 chapters and 4 Appendices, with seven front-matter reference matrices and CBDT's Guidance Notes on Forms 121 to 150, it is the one-stop compliance manual for professionals, in-house teams and revenue authorities transitioning to the new regime Paperback Book. |
Item Code |
9789375612629 |
Exams |
PROFESSIONAL BOOKS |
Delivery |
Home Delivery within 7-10 days from the date of Payment Confirmation. |
Brand |
Taxmann |
TDS Ready Reckoner by Taxmann
TDS Ready Reckoner is the definitive reference on the law of Tax Deduction at Source and Tax Collection at Source as it now stands under the Income-tax Act 2025, read with the Income-tax Rules 2026, and as amended by the Finance Act 2026. This Edition is the first edition of the work to be fully rewritten around the architecture of Chapter XIX of ITA 2025, in which the earlier 50-plus stand-alone TDS/TCS sections of ITA 1961 have been consolidated into a compact, table-driven framework built around sections 392 to 401. Every chapter has been redrafted to track the new section numbering, the new Schedules, the new Rules, and the renumbered Forms (121 to 150), with a running bridge to the corresponding provisions of the ITA 1961 so that readers transitioning from the old regime are never left without a precise cross-reference.
The book is designed as a one-stop compliance manual: for each payment type it sets out who must deduct, at what rate, on what threshold, at what point of time, and with what consequences in case of default—followed by the corresponding certificate, return, self-declaration and correction-statement obligations. Practical decisions that routinely arise in tax departments—whether a particular payment is 'rent', whether a payee is a 'specified person', whether a JDA transaction falls under Sl. No. 3(i) or 3(ii) of section 393(1), whether a buyback now attracts Sl. No. 8(ii) instead of Sl. No. 7, whether advertising services are 'professional services' under section 402(28)—are addressed head-on, with specific paragraph references for downstream use.
The Reckoner is authored for professionals and in-house teams who deduct, collect, report or advise on TDS/TCS in day-to-day practice:
The Present Publication is the 32nd Edition | 2026, amended by the Finance Act 2026. This book is authored by Taxmann's Editorial Board with the following noteworthy features:
The Reckoner is built around six Divisions, 76 chapters and 4 Appendices, covering the entirety of Chapter XIX of ITA 2025 along with consequential provisions of Chapters V, VII, VIII and XVIII.
The book follows a consistent three-layer architecture that makes it usable as both a reference and a learning text:
TDS Ready Reckoner by Taxmann is the gold standard for TDS / Direct Tax practice in India. The structured layout, cross-references, and Finance Act 2025 amendments make it invaluable for daily practice.
Since I started using TDS Ready Reckoner in my practice, I've been able to advise clients more confidently on TDS / Direct Tax issues. Taxmann's analytical framework and case law coverage is exceptional.
I have been using Taxmann's works for years and this edition continues the tradition of excellence. The coverage of TDS / Direct Tax topics with illustrative examples is extremely useful in real-world scenarios.
Had a query regarding the latest edition of TDS Ready Reckoner and BuyTestSeries team responded within hours with complete clarity. Their product knowledge and professionalism is commendable.
TDS Ready Reckoner incorporates all recent Finance Act and CBDT/CBIC changes comprehensively. The cross-referencing makes navigating complex TDS / Direct Tax issues significantly faster.
TDS Ready Reckoner by Taxmann is the gold standard for TDS / Direct Tax practice in India. The structured layout, cross-references, and Finance Act 2025 amendments make it invaluable for daily practice.
Since I started using TDS Ready Reckoner in my practice, I've been able to advise clients more confidently on TDS / Direct Tax issues. Taxmann's analytical framework and case law coverage is exceptional.
I have been using Taxmann's works for years and this edition continues the tradition of excellence. The coverage of TDS / Direct Tax topics with illustrative examples is extremely useful in real-world scenarios.
Had a query regarding the latest edition of TDS Ready Reckoner and BuyTestSeries team responded within hours with complete clarity. Their product knowledge and professionalism is commendable.
TDS Ready Reckoner incorporates all recent Finance Act and CBDT/CBIC changes comprehensively. The cross-referencing makes navigating complex TDS / Direct Tax issues significantly faster.
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