TDS Ready Reckoner 31st Edition 2025 at Meripustak

TDS Ready Reckoner 31st Edition 2025

Books from same Author: Taxmann's Editorial Board

Books from same Publisher: Taxmann

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  • General Information  
    Author(s)Taxmann's Editorial Board
    PublisherTaxmann
    Edition31st edition
    ISBN9789364555593
    BindingPaperback
    LanguageEnglish
    Publish YearApril 2025

    Description

    Taxmann TDS Ready Reckoner 31st Edition 2025 by Taxmann's Editorial Board

    TDS Ready Reckoner is a comprehensive guide that simplifies the entire spectrum of Tax Deduction at Source (TDS), Tax Collection at Source (TCS), and Statement of Financial Transactions (SFT) provisions as amended up to the Finance Act 2025. It is user-friendly, simplifies complex provisions and incorporates the latest developments, including new sections 194T, 194BA, and the revised rules under sections 194R and 28(iv). It includes detailed commentaries, illustrations, and practical examples. This book aims to help professionals stay up-to-date and confidently handle every TDS/TCS scenario in day-to-day practice.
    This book is intended for the following audience:
    Chartered Accountants, Cost Accountants, and Company Secretaries involved in tax compliance and advisory services
    Tax Practitioners and Legal Professionals who need a go-to resource for TDS/TCS/SFT queries and statutory references
    Business Owners, Finance Managers, and Accountants in corporates, firms, and MSMEs seeking clarity on withholding tax obligations
    Students of Professional Courses (CA/CS/CMA/LL.B.) looking for a detailed yet accessible reference for exam preparation
    The Present Publication is the 31st Edition | 2025, amended by the Finance Act 2025. This book is authored by Taxmann's Editorial Board with the following noteworthy features:
    [Latest Amendments] Updated with the Finance Act 2025, including new section 194T on TDS for remuneration/interest paid by firms to partners, section 194BA on TDS for online gaming winnings, and the latest clarifications on section 194R (TDS on benefits/perquisites)
    [Alphabetical Reckoner] A unique, ready-to-use Alphabetical Reckoner for TDS/TCS/SFT helps you quickly locate specific transactions (e.g., rent, salary, interest, benefits in kind, online games, etc.) and identify the correct withholding provisions
    [Practical Guidance] Contains detailed analysis with illustrations, examples, and FAQs to resolve practical queries on TDS/TCS obligations
    [Comprehensive Coverage] Spans TDS on salaries, interest, dividends, winnings, capital gains, non-resident payments, etc., plus an entire section on TCS (including on Liberalised Remittance Scheme – LRS)
    [Compliance Roadmap] Outlines procedures for TDS/TCS returns, deposit deadlines, certificates, lower/nil deduction certificates, penalties, and consequences of default
    [Special Focus on Recent Changes] Thorough coverage of the newly inserted provisions for online gaming (194BA), Virtual Digital Assets (194S & 194BA references), TDS on partnership firm payments (194T), and TCS on LRS clarifications
    The coverage of the book is as follows:
    Division One – Introduction
    Overview of TDS/TCS Provisions – Explains the concept, background, and legislative intent behind withholding taxes
    Division Two – Tax Deduction at Source
    Covers TDS from salaries (Chapter 2), including perquisites, allowances, and special rules for senior citizens
    TDS on Provident Fund (Chapter 3), interest on securities, dividends, and other incomes
    Winnings from lotteries, crossword puzzles, horse races, and the newly introduced winnings from online games (Chapter 7A under section 194BA)
    TDS on contractor/sub-contractor payments, professional/technical fees, brokerage, and commission, with a focus on the latest clarifications from CBDT
    Dedicated chapters on TDS for non-residents, lower/nil TDS certificates, deposit of TDS, filing TDS returns, and TDS certificate issuance
    New Section 194T – Comprehensive analysis of TDS on partner-related transactions (salary, interest, bonus, or commission)
    Section 194R – Deep dive into TDS on benefits or perquisites with references to amended section 28(iv) and relevant Circulars
    Division Three – Tax Collection at Source
    Detailed discussion on TCS for various categories, including alcoholic liquor, scrap, forest produce, and the new provisions on TCS for Liberalised Remittance Scheme (LRS)
    Division Four – Statement on Financial Transactions (SFT)
    Explains SFT provisions, reporting obligations, thresholds, and compliance details for specified transactions
    Alphabetical Reckoner for TDS/TCS/SFT
    A to Z listing of transactions (from advertisement contracts and online gaming to rent agreements and virtual digital assets), mapping them to the relevant withholding/collection rules
    The structure of the book is as follows:
    Logical Divisions – The book has four primary divisions (Introduction, TDS, TCS, and SFT). Each division systematically tackles the underlying concepts and their practical applications
    Chapter-wise Explanations
    Each chapter begins with a concise overview of the specific TDS/TCS provision
    Illustrations & Examples dissect complex scenarios, making them easy to grasp
    CBDT Circulars and Notifications are integrated throughout to clarify interpretational issues
    Case Laws and Judicial Rulings are referred to wherever relevant
    User-friendly Flow – The transitions from general principles to advanced topics (like TDS on non-residents, cross-border payments, and digital transactions) ensure progressive learning
    Handy Annexures & Appendices – Contain reference tables, forms (such as Form 15G/H, TDS return filing formats, etc.), and quick checklists for compliance deadlines