π Practical Approach to TDS & TCS
Law, Compliance, Returns & Litigation
Author: CA. R.S. Kalra
Category: Direct Tax | TDS & TCS | Income Tax Compliance
Target Audience: Chartered Accountants, Tax Consultants, Corporate Accounts Teams, Payroll Professionals, Tax Deductors & Collectors, CA/CS/CMA/Law Students
βοΈ Complete Practical Guide on TDS & TCS Compliance
Practical Approach to TDS & TCS by CA. R.S. Kalra is a comprehensive and practitioner-oriented guide covering the entire framework of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) under the Income-tax Act, 1961.
The book focuses on day-to-day compliance issues, helping professionals and organizations avoid defaults, interest, penalties, and litigation through clear explanations, practical examples, and procedural guidance.
β Key Features
β Section-wise coverage of TDS & TCS provisions
β Practical guidance on rates, thresholds & exemptions
β Step-by-step procedures for deduction, deposit & reporting
β Detailed explanation of returns, corrections & reconciliation
β Analysis of interest, penalties & prosecution
β Supported by judicial precedents & circulars
π Coverage Highlights
πΉ Applicability & scope of TDS/TCS
πΉ Rates, due dates & threshold limits
πΉ Lower / nil deduction certificates
πΉ TDS on salary, contracts, rent, interest, professional fees, etc.
πΉ TCS on goods, foreign remittances & specific transactions
πΉ Filing of returns β Forms 24Q, 26Q, 27Q, 27EQ
πΉ Defaults, disallowances & remedies
πΉ Notices, assessments & appellate issues
π― Ideal For
β Chartered Accountants & tax practitioners
β Corporate finance & payroll teams
β Tax deductors & compliance officers
β Income-tax consultants & litigators
β CA / CS / CMA / Law students
β Professionals handling TDS audits
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β Book Highlights
π Highly practical & compliance-driven
βοΈ Covers latest amendments & procedures
π Step-by-step process explanations
π§ Simplifies complex TDS/TCS issues
π Essential reference for day-to-day compliance
π Final Recommendation
For professionals responsible for TDS/TCS deduction, deposit, reporting, and dispute resolution, this book by CA. R.S. Kalra is a reliable, hands-on guide ensuring accuracy, compliance, and confidence.
π Strongly recommended for tax practitioners and corporate compliance teams.
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