TDS Ready Reckoner

This book provides a ready referencer for all sections of tax deducted at source (TDS) and tax collected at source (TCS) of the Income-tax Act. All provisions of TDS and TCS are covered in independent chapters with prominent headings for pinpointed discussions on all aspects of the law and its compliance. The key highlights of this book are as follows:

Alphabetical Reckoner of transactions for TDS/TCS/SFT
TDS Charts
The Present Publication is the 29th Edition and has been amended by the Finance Act 2023. This book is authored by Taxmann's Editorial Board and divided into four divisions, namely:

Introduction
Tax Deduction at Source
Tax Collection at Source
Statement of Financial Transactions
The key features of the book are as follows:

[Detailed Analysis] of TDS and TCS provisions, including the new section 194BA (providing TDS on winnings from online games introduced by the Finance Act 2023)
[Tabular Format] to provide an overview of all provisions of TDS and TCS
[Information on all Interconnected Provisions] are provided in a single place
[Complete Analysis of the Rules] prescribed in respect of TDS and TCS
[Illustrations] for easy understanding of various complex provisions
[Guidance on the Controversial Issues] with supporting Case Laws
[Circulars and Notifications] are linked with the relevant provisions
[Forms] required for meeting compliance requirements