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............................................................................................................................. Contents Chapter 1. System of Collection of Tax Chapter 2. TDS from Salary Chapter 3. How to Compute Income under the Head "Salaries" for purposes of TDS Chapter 4. TDS from Interest on Securities Chapter 5. TDS from Dividends Chapter 6. TDS from Interest other than Interest on Securities Chapter 7. TDS from Winnings from Lottery, Crossword Puzzle, Card Game, etc. Chapter 8. TDS from Winnings from Horse Races Chapter 9. TDS from Payments to Contractors and Subcontractors Chapter 10. TDS from Insurance Commission Chapter 11. TDS from Payments to Non-resident Sportsmen or Sports Associations Chapter 12. TDS from Payments in Respect of Deposit under National Savings Scheme, etc. Chapter 13. TDS from Commission, etc. on Sale of Lottery Tickets Chapter 14. TDS from Commission and Brokerage Chapter 15. TDS from Rent Chapter 16. TDS from Fees for Professional or Technical Services or Toyalty or Non-compete Fee Chapter 17. TDS from Payment of Compensation on Acquisition of Certain Immovable Property Chapter 18. TDS from income by was of interest from Infrastructure Debt Fund Chapter 19. TDS from Payments (other than salary) to Nonresidents and Foreign Company Chapter 20. Other Provisions Relating to TDS Chapter 21. Tax Collection at Source Chapter 22. Statement/Return of Tax Deducted/ Collected at Source Chapter 23. Consequences of Defaults Chapter 24. Frequently Asked Questions Chapter 25. Advance Payment of Tax Chapter 26. Refunds Appendix 1. Relevant Rules Appendix 2. (A) Recent Judicial Decisions (B) Other Relevant Cases Appendix 3. Relevant Circulars and Notifications (1) Circuclars (2) Notifications Appendix 4. Relevant Forms Appendix 5. Notified Foreign Institutional Investors Appendix 6. Income-tax (Second Amendment) Rules, 2011 ............................................................................................................................. Author Details Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. He got his Ph.D from Faculty of Management Studies, University of Delhi. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountants of India (ICAI) and was placed in the merit list of both Intermediate and Final Examinations of the Institute. He is a senior faculty member of Shri Ram College of Commerce (Delhi University) and also visiting faculty member of the Institute of Chartered Accountants of India, Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a member of Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many companies and has a vast and rich experience in the field of finance and taxation. Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes. .............................................................................................................................
