| During the last few years there have been a lot of changes relating to the scope of Deduction/Collection of tax at source and in the procedures for filing of TDS/TCS returns. The Government has found an easy and effective way of collecting tax without making much effort. The scope and ambit of TDS/TCS provisions continue to be enlarged time and again. This book provides at one place the entire legal framework. It deals at length in independent chapters the several payments on which tax is to be deducted at source. The book also explains Tax Collection at Source, Advance Tax and Refunds. |