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AUTHOR
: TAXMANN PUBLISHER : VINOD K. SINGHANIA DATE OF PUBLICATION : APRIL 2022 EDITION : 35TH EDITION ISBN NO : 9789356220867 NO. OF PAGES : 816 BINDING TYPE : PAPERBACK Rs. : 2095 | USD : 66
Description
This book provides legal analysis of the provisions relating to TDS, TCS, Advance Tax and Refunds under the Income-tax Act. It also includes guidance on all practical problems supported by illustrations and legal jurisprudence. The Present Publication is the 35th Edition, authored by Dr Vinod K. Singhania. This book is amended by the Finance Act, 2022 and divided into four divisions, namely: u Deduction of Tax at Source u Advance Tax u Tax Collection at Source u Refund The key features of the book are as follows: u [Detailed Analysis] of TDS and TCS provisions u [40+ Original Illustrations] for easy understanding of various complex provisions u [Case Laws] covering the ratio of all important Case Laws relating to TDS & TCS u [Complete Analysis of the Rules] prescribed for TDS and TCS provisions u [Guidance on the Controversial Issues] with supporting Case Laws u [Circulars and Notifications] are linked with the relevant provisions u [Referencer] for the following: n Tax Rates w.r.t. to TDS n Withholding Tax Rates n Rates for TCS n Advance Tax Rates n Calendar for TDS, TCS & Advance Payment of Tax