Tax Deduction at Source - Simplified

TDS Simplified is an updated compilation of TDS provisions covering every general and specific aspect relating to its compliance, obligation and consequences, in a simplified way.

Salient Features

• Presented in question answer format, all difficulties, variations and interpretations of TDS provisions have been dealt with from a realistic standpoint to provide valuable guidance to readers.
• Topic-wise segregation of sections and issues with inter-linkages with other acts makes this book comprehensive and exhaustive.
• New and separate sections on Equalisation levy and Advance tax have been incorporated.
• Key take aways and notes on key topics.
• Tabular charts of TDS calendar, section/ruIe/circular/case finding list, quick reference table given in the book makes it convenient for users.
• Radical and latest Circulars, Board notifications, Rules and Instructions are provided with each section.
• Each topic is supported with recent and landmark case law abstracts for ease of reference.

This book is a valuable resource and concrete guide for professionals and also provides clear cut answers to questions faced by businesses while making various nature of payments.