OVERVIEW

Tax Deduction & Collection at Source is a comprehensive and practical commentary covering the law, practice, and procedure relating to TDS and TCS under the Income Tax framework in India. Authored by renowned taxation expert CA (Dr.) Girish Ahuja along with CA (Adv.) Rahul Agrawal, this latest edition incorporates amendments introduced by the Finance Act, 2026 and is based on the provisions of the Income Tax Act, 2025.

Designed as an authoritative reference for tax professionals, chartered accountants, advocates, corporate tax teams, and students, the book explains complex TDS and TCS provisions through practical illustrations and FAQs. The content bridges statutory provisions with real-world compliance requirements, making it an indispensable taxation book in India.

For CA, CS, CMA students, tax practitioners, and law students India, this latest edition serves as a valuable guide for academic study, professional practice, and competitive examinations. It is also useful as a supplementary reference for taxation and fiscal law portions of various professional and judiciary exam preparations.

KEY FEATURES

• Authored by CA (Dr.) Girish Ahuja and CA (Adv.) Rahul Agrawal
• Published by Commercial Law Publishers (India) Pvt. Ltd.
• Updated as per the Finance Act, 2026
• Based on provisions of the Income Tax Act, 2025
• Covers both Tax Deduction at Source (TDS) and Tax Collection at Source (TCS)
• Includes Advance Tax and Refunds
• Contains practical Illustrations and FAQs
• Useful for professional taxation practice and compliance
• Valuable resource for CA, CS, CMA, and legal professionals
• Paperback Edition suitable for regular professional reference

WHAT THIS BOOK COVERS

Tax Deduction at Source (TDS)

• Fundamentals of TDS provisions
• Deductor and deductee obligations
• TDS rates and applicability
• TDS compliance procedures
• Deposit and reporting requirements
• TDS return filing
• Interest, penalties, and consequences of default
• Recent amendments affecting TDS provisions

Tax Collection at Source (TCS)

• Scope and applicability of TCS
• Collection mechanisms
• Compliance and reporting requirements
• TCS on specified transactions
• Practical issues and solutions
• Updated provisions under recent amendments

Advance Tax & Refunds

• Advance tax liability determination
• Computation and payment schedules
• Interest implications
• Refund procedures
• Rectification and processing issues

Practical Taxation Coverage

• Income Tax Act, 2025 provisions
• Finance Act, 2026 amendments
• Compliance procedures
• Professional advisory guidance
• Case-based illustrations
• Frequently Asked Questions (FAQs)
• Practical tax administration issues

WHO SHOULD BUY

Ideal For

• Chartered Accountants (CA)
• CA Final and Intermediate Students
• CS Students
• CMA Students
• Tax Consultants
• Tax Practitioners
• Advocates handling tax matters
• Corporate Tax Teams
• Law Students India
• Judiciary Aspirants studying Taxation Laws
• Finance Professionals
• Income Tax Practitioners

WHY THIS BOOK IS VALUABLE

• Covers the latest Finance Act, 2026 amendments
• Written by highly respected taxation experts
• Practical and compliance-oriented approach
• Includes illustrations for better understanding
• FAQ-based explanations for common issues
• Useful for both learning and professional application
• Trusted publication from a reputed tax law publisher
• Bridges theory with real-world taxation practice

PRODUCT DETAILS

BENEFITS

Strengthen Tax Practice

Gain practical expertise in TDS, TCS, advance tax, and refund procedures applicable in India.

Improve Professional Competence

Develop a deeper understanding of tax compliance and advisory functions required by businesses and professionals.

Excel in Professional Exams

Useful reference material for CA, CS, CMA, taxation, and fiscal law studies.

Stay Legally Updated

Keep pace with the latest Finance Act amendments and evolving tax compliance requirements.

CALL TO ACTION

Master India's TDS and TCS framework with one of the most trusted professional taxation references available. Order your copy today and stay updated with the latest Finance Act, 2026 provisions before demand increases during tax and examination seasons.