T D S Ready Reckoner

Chapter 1       Introduction to TDS (Tax Deducted at Source)                    

Chapter 2       Tax Deduction at Source on Income from Salary, Income from Interest, Income from the Sale of Property, and Income from EPF Withdrawals                  

Chapter 3       Tax Collection at Source                                                        

Chapter 4       Highlights of amendments made by Finance Act, 2023       

Chapter 5       Related Rule(s) under Income-Tax Rule                               

Chapter 6       Prescribed Form as per Income-Tax Rules                            

Chapter 7       Different Rules Used in Various TDS Sections                    

Chapter 8       Compounding of Offences Punishable under
Various Categories                                                                 

Chapter 9       Standard Operating Procedure Defining the Roles of Different TDS Authorities in Addressing the Issue of Prosecution and Compounding of TDS Cases       

Chapter 10     Appeals, Decision of the Commissioner of Income-tax (Appeals) & Disposal of Appeals  

Chapter 11     TDS Provisions Applicable to Non-Resident Indians (NRIs)           

Chapter 12     Relevant Case Laws: Sections and Latest Judgment            

Chapter 13     Conclusion