Description Grab the “Handbook on Tax Deduction at Source” (9th Edition, 2025) by CA. P.T. Joy, a concise 342-page guide covering all key aspects of TDS. Published by Bharat Publishers, it’s ideal for professionals, students, and tax practitioners. ISBN: 978-81-1956-525-2. Flat 25% Discount Free Shipping – Limited time offer! Chapter Content Page Bharat? 5 Preface 9 Detailed Contents 19 1 Collection and Recovery of Tax — Introduction 28 2 Section 192 — TDS on Salary 37 3 Section 192A — Payment of accumulated balance to employees 97 4 Section 192A — Payment of accumulated balance to employees 100 5 Section 194 — TDS from Dividends 106 6 Section 194A — TDS from Interest other than Interest on Securities 110 7 Section 194B — TDS from Winnings from Lottery or Crossword Puzzle, etc. 120 8 Section 194BA— Winnings from Online Games 124 9 Section 194BB — TDS from Winnings from Horse Races 127 10 Section 194D —TDS on Insurance Commission 130 11 Section 194D —TDS on Insurance Commission 145 12 TSection 194DA — TDS from Payment in Respect of Life Insurance Policy 148 13 Section 194E — TDS from Payments to Non-resident Sportsmen or Sports Associations 152 14 Section 194EE — TDS from Payments in respect of deposits under National Savings Scheme, etc. 156 15 Section 194F — TDS from Payment on account of repurchase of units by Mutual Fund or Unit Trust of India — (omitted w.e.f. 01.10.2024) 159 16 Section 194G — TDS on Commission etc., on sale of lottery tickets 160 17 Section 194H — TDS on Commission and Brokerage 164 18 Section 194-I — TDS from Rent 171 19 Section 194-IA — TDS on Payment on Transfer of certain Immovable Property (other than agricultural land) 180 20 Section 194-IB — TDS on Payment of rent by Certain Individuals or Hindu Undivided Family 184 21 Section 194-IC — TDS on Payment under Specified Agreement 187 22 Section 194J — TDS from Fees for Professional or Technical Services or Royalty or Non-Compete Fee 189 23 Section 194K — TDS on Income in respect of Units 199 24 Section 194LA — TDS on Payment of Compensation on Acquisition of certain Immovable Property (Other Than Agricultural Land) 202 25 Section 194LB — TDS from income by way of interest from Infrastructure Debt Fund 208 26 Section 194LBA — TDS on Income from Units of Business Trusts 211 27 Section 194LBB — TDS from Income in respect of Units of Investment Fund 215 28 Section 194LBC — TDS from Income in Respect of Investment in Securitization Trust 218 29 Section 194LC — TDS on Income by way of Interest from Indian Company or the Business Trusts 222 30 Section 194LD — TDS from Income by Way of Interest on Certain Bonds and Government Securities 227 31 Section 194M — Payment of certain sums by certain Individuals or Hindu Undivided Family 231 32 Section 194N — Payment of Certain Amounts in Cash (Substituted w.e.f. 01-07-2020) 235 33 Section 194-O — Payment of Certain Sums by E-Commerce Operator to E-Commerce Participant (applicable w.e.f. 01-10-2020) 240 34 Section 194P – TDS in the case of Specified Senior Citizen (applicable w.e.f. 01.07.2021) 244 35 Section 194Q — TDS on payment of certain sum for purchase of goods (applicable w.e.f. 01.07.2021) 247 36 Section 194R – TDS on Benefit of Perquisite in respect of Business or Profession (w.e.f. 01.07.2022) 250 37 Section 194S – TDS on Transfer of Virtual Digital Asset 253 38 Section 194T — Payment to partners of Firm (w.e.f. 01.04.2025) 257 39 Section 195 — Other Sums 259 40 Section 195A —Income payable Net of Tax 266 41 Section 196 — TDS from Interest or Dividend or Other Sums Payable to Government, Reserve Bank or Certain Corporations 267 42 Section 196A — TDS from Income in respect of Units of Non-Residents 268 43 Section 196B —TDS on Income from Units 269 44 Section 196C — TDS from Income from foreign currency bonds or shares of Indian Company 272 45 Section 196D — TDS from Income of Foreign Institutional Investors from Securities 276 46 Miscellaneous Provisions of TDS 279 47 Section 206AB — Special Provisions for Deduction of Tax at Source for Non-filers of Income Tax Return (omitted w.e.f. 01.04.2025) 295 48 Section 206C — Tax Collection at Source 296 49 Section 206CCA — Special Provisions for Collection of Tax at Source for Non-filers of Income Tax Return (omitted w.e.f. 01.04.2025) 307 50 Certificate, Statement and Return of Tax Deducted/Collected at Source 308 51 Consequences of Failure to Deduct or Pay 314
