π Handbook on Tax Deduction at Source (TDS)
Law, Compliance, Procedures & Practical Issues
Author: CA. P.T. Joy
Category: Direct Tax | TDS | Income-tax Compliance
Target Audience: Chartered Accountants, Tax Consultants, Corporate Accounts & Payroll Teams, Compliance Officers, Tax Deductors, CA/CS/CMA/Law Students
βοΈ Authoritative & Practical Guide on TDS under Income-tax Act
Handbook on Tax Deduction at Source (TDS) by CA. P.T. Joy is a concise yet comprehensive reference covering all major provisions of TDS under the Income-tax Act, 1961, with strong emphasis on practical compliance, procedural clarity, and error-free implementation.
Designed as a ready reckoner, the book enables professionals and organizations to deduct, deposit, report, and reconcile TDS correctly, thereby avoiding interest, penalties, and litigation.
β Key Features
β Section-wise coverage of TDS provisions
β Clear guidance on rates, thresholds & exemptions
β Practical procedures for deduction & deposit
β Detailed explanation of returns & certificates
β Analysis of defaults, penalties & remedies
β Supported by CBDT circulars & judicial rulings
π Coverage Highlights
πΉ Applicability & scope of TDS
πΉ TDS on salary, contracts, rent, interest & fees
πΉ Lower / nil deduction certificates
πΉ Due dates & compliance calendar
πΉ Filing of returns β Forms 24Q, 26Q & 27Q
πΉ Issue of Form 16 & Form 16A
πΉ Interest, penalties & prosecution provisions
πΉ Rectification & correction statements
π― Ideal For
β Chartered Accountants & tax practitioners
β Corporate finance, HR & payroll teams
β Tax deductors & compliance managers
β Income-tax consultants
β CA / CS / CMA / Law students
β Professionals handling TDS audits
TDS Handbook, Tax Deduction at Source Book, TDS Compliance Guide, CA P T Joy TDS, Income Tax TDS Ready Reckoner, TDS Returns Filing Book
β Book Highlights
π Compact yet comprehensive
βοΈ Practical & compliance-oriented
π Easy-to-use ready reckoner format
π§ Simplifies complex TDS provisions
π Essential desk reference
π Final Recommendation
For anyone responsible for TDS compliance, reporting, and advisory, Handbook on Tax Deduction at Source by CA. P.T. Joy is a reliable, practical, and user-friendly guide.
π Strongly recommended for daily TDS compliance and audits.