{"product_id":"tax-deduction-collection-at-source-finance-act-2026","title":"Tax Deduction \u0026 Collection at Source with Finance Act 2026 | India Tax Guide","description":"\u003ch1 data-section-id=\"2k31by\" data-start=\"446\" data-end=\"459\"\u003eOVERVIEW\u003c\/h1\u003e\n\u003cp data-start=\"461\" data-end=\"903\"\u003e\u003cstrong data-start=\"461\" data-end=\"501\"\u003eTax Deduction \u0026amp; Collection at Source\u003c\/strong\u003e 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 \u003cstrong data-start=\"690\" data-end=\"715\"\u003eCA (Dr.) Girish Ahuja\u003c\/strong\u003e along with \u003cstrong data-start=\"727\" data-end=\"754\"\u003eCA (Adv.) Rahul Agrawal\u003c\/strong\u003e, this latest edition incorporates amendments introduced by the \u003cstrong data-start=\"818\" data-end=\"839\"\u003eFinance Act, 2026\u003c\/strong\u003e and is based on the provisions of the \u003cstrong data-start=\"878\" data-end=\"902\"\u003eIncome Tax Act, 2025\u003c\/strong\u003e.\u003c\/p\u003e\n\u003cp data-start=\"905\" data-end=\"1259\"\u003eDesigned 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.\u003c\/p\u003e\n\u003cp data-start=\"1261\" data-end=\"1598\"\u003eFor \u003cstrong data-start=\"1265\" data-end=\"1289\"\u003eCA, CS, CMA students\u003c\/strong\u003e, tax practitioners, and \u003cstrong data-start=\"1314\" data-end=\"1336\"\u003elaw students India\u003c\/strong\u003e, 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.\u003c\/p\u003e\n\u003chr data-start=\"1600\" data-end=\"1603\"\u003e\n\u003ch1 data-section-id=\"7r1bim\" data-start=\"1605\" data-end=\"1622\"\u003eKEY FEATURES\u003c\/h1\u003e\n\u003cul data-start=\"1624\" data-end=\"2217\"\u003e\n\u003cli data-section-id=\"1p4dwt9\" data-start=\"1624\" data-end=\"1695\"\u003eAuthored by \u003cstrong data-start=\"1638\" data-end=\"1663\"\u003eCA (Dr.) Girish Ahuja\u003c\/strong\u003e and \u003cstrong data-start=\"1668\" data-end=\"1695\"\u003eCA (Adv.) Rahul Agrawal\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"dd111w\" data-start=\"1696\" data-end=\"1758\"\u003ePublished by \u003cstrong data-start=\"1711\" data-end=\"1758\"\u003eCommercial Law Publishers (India) Pvt. Ltd.\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"133jvhh\" data-start=\"1759\" data-end=\"1801\"\u003eUpdated as per the \u003cstrong data-start=\"1780\" data-end=\"1801\"\u003eFinance Act, 2026\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"1ip30df\" data-start=\"1802\" data-end=\"1855\"\u003eBased on provisions of the \u003cstrong data-start=\"1831\" data-end=\"1855\"\u003eIncome Tax Act, 2025\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"sjoa4y\" data-start=\"1856\" data-end=\"1942\"\u003eCovers both \u003cstrong data-start=\"1870\" data-end=\"1903\"\u003eTax Deduction at Source (TDS)\u003c\/strong\u003e and \u003cstrong data-start=\"1908\" data-end=\"1942\"\u003eTax Collection at Source (TCS)\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"27u1ty\" data-start=\"1943\" data-end=\"1981\"\u003eIncludes \u003cstrong data-start=\"1954\" data-end=\"1981\"\u003eAdvance Tax and Refunds\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"8qvjwx\" data-start=\"1982\" data-end=\"2029\"\u003eContains practical \u003cstrong data-start=\"2003\" data-end=\"2029\"\u003eIllustrations and FAQs\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"dxly0p\" data-start=\"2030\" data-end=\"2088\"\u003eUseful for professional taxation practice and compliance\u003c\/li\u003e\n\u003cli data-section-id=\"x6gq9o\" data-start=\"2089\" data-end=\"2149\"\u003eValuable resource for CA, CS, CMA, and legal professionals\u003c\/li\u003e\n\u003cli data-section-id=\"15fgqhd\" data-start=\"2150\" data-end=\"2217\"\u003e\n\u003cstrong data-start=\"2152\" data-end=\"2173\"\u003ePaperback Edition\u003c\/strong\u003e suitable for regular professional reference\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"2219\" data-end=\"2222\"\u003e\n\u003ch1 data-section-id=\"3mcwec\" data-start=\"2224\" data-end=\"2250\"\u003eWHAT THIS BOOK COVERS\u003c\/h1\u003e\n\u003ch3 data-section-id=\"swexta\" data-start=\"2252\" data-end=\"2285\"\u003eTax Deduction at Source (TDS)\u003c\/h3\u003e\n\u003cul data-start=\"2287\" data-end=\"2566\"\u003e\n\u003cli data-section-id=\"jeugrw\" data-start=\"2287\" data-end=\"2319\"\u003eFundamentals of TDS provisions\u003c\/li\u003e\n\u003cli data-section-id=\"18hnpa7\" data-start=\"2320\" data-end=\"2355\"\u003eDeductor and deductee obligations\u003c\/li\u003e\n\u003cli data-section-id=\"18rwzo4\" data-start=\"2356\" data-end=\"2385\"\u003eTDS rates and applicability\u003c\/li\u003e\n\u003cli data-section-id=\"3ffxhk\" data-start=\"2386\" data-end=\"2413\"\u003eTDS compliance procedures\u003c\/li\u003e\n\u003cli data-section-id=\"3hchn5\" data-start=\"2414\" data-end=\"2450\"\u003eDeposit and reporting requirements\u003c\/li\u003e\n\u003cli data-section-id=\"1t2xbtu\" data-start=\"2451\" data-end=\"2470\"\u003eTDS return filing\u003c\/li\u003e\n\u003cli data-section-id=\"4tved0\" data-start=\"2471\" data-end=\"2521\"\u003eInterest, penalties, and consequences of default\u003c\/li\u003e\n\u003cli data-section-id=\"1g2gjfv\" data-start=\"2522\" data-end=\"2566\"\u003eRecent amendments affecting TDS provisions\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"znzxrk\" data-start=\"2568\" data-end=\"2602\"\u003eTax Collection at Source (TCS)\u003c\/h3\u003e\n\u003cul data-start=\"2604\" data-end=\"2810\"\u003e\n\u003cli data-section-id=\"2n94td\" data-start=\"2604\" data-end=\"2636\"\u003eScope and applicability of TCS\u003c\/li\u003e\n\u003cli data-section-id=\"s8z186\" data-start=\"2637\" data-end=\"2660\"\u003eCollection mechanisms\u003c\/li\u003e\n\u003cli data-section-id=\"2xvgjg\" data-start=\"2661\" data-end=\"2700\"\u003eCompliance and reporting requirements\u003c\/li\u003e\n\u003cli data-section-id=\"3j16mw\" data-start=\"2701\" data-end=\"2732\"\u003eTCS on specified transactions\u003c\/li\u003e\n\u003cli data-section-id=\"msrcsw\" data-start=\"2733\" data-end=\"2765\"\u003ePractical issues and solutions\u003c\/li\u003e\n\u003cli data-section-id=\"rb9gli\" data-start=\"2766\" data-end=\"2810\"\u003eUpdated provisions under recent amendments\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"gxl962\" data-start=\"2812\" data-end=\"2837\"\u003eAdvance Tax \u0026amp; Refunds\u003c\/h3\u003e\n\u003cul data-start=\"2839\" data-end=\"2994\"\u003e\n\u003cli data-section-id=\"ymvg19\" data-start=\"2839\" data-end=\"2876\"\u003eAdvance tax liability determination\u003c\/li\u003e\n\u003cli data-section-id=\"nexns2\" data-start=\"2877\" data-end=\"2912\"\u003eComputation and payment schedules\u003c\/li\u003e\n\u003cli data-section-id=\"1hz5kky\" data-start=\"2913\" data-end=\"2936\"\u003eInterest implications\u003c\/li\u003e\n\u003cli data-section-id=\"1gz5ozc\" data-start=\"2937\" data-end=\"2956\"\u003eRefund procedures\u003c\/li\u003e\n\u003cli data-section-id=\"1oqggqi\" data-start=\"2957\" data-end=\"2994\"\u003eRectification and processing issues\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 data-section-id=\"1yk545n\" data-start=\"2996\" data-end=\"3027\"\u003ePractical Taxation Coverage\u003c\/h3\u003e\n\u003cul data-start=\"3029\" data-end=\"3251\"\u003e\n\u003cli data-section-id=\"j3bbgj\" data-start=\"3029\" data-end=\"3062\"\u003eIncome Tax Act, 2025 provisions\u003c\/li\u003e\n\u003cli data-section-id=\"1fi7evy\" data-start=\"3063\" data-end=\"3093\"\u003eFinance Act, 2026 amendments\u003c\/li\u003e\n\u003cli data-section-id=\"1r2xoaz\" data-start=\"3094\" data-end=\"3117\"\u003eCompliance procedures\u003c\/li\u003e\n\u003cli data-section-id=\"rfcu6w\" data-start=\"3118\" data-end=\"3150\"\u003eProfessional advisory guidance\u003c\/li\u003e\n\u003cli data-section-id=\"1l2s81z\" data-start=\"3151\" data-end=\"3177\"\u003eCase-based illustrations\u003c\/li\u003e\n\u003cli data-section-id=\"1sjhyd2\" data-start=\"3178\" data-end=\"3213\"\u003eFrequently Asked Questions (FAQs)\u003c\/li\u003e\n\u003cli data-section-id=\"ondcnm\" data-start=\"3214\" data-end=\"3251\"\u003ePractical tax administration issues\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3253\" data-end=\"3256\"\u003e\n\u003ch1 data-section-id=\"uf2qlj\" data-start=\"3258\" data-end=\"3277\"\u003eWHO SHOULD BUY\u003c\/h1\u003e\n\u003ch3 data-section-id=\"1qmgibc\" data-start=\"3279\" data-end=\"3292\"\u003eIdeal For\u003c\/h3\u003e\n\u003cul data-start=\"3294\" data-end=\"3598\"\u003e\n\u003cli data-section-id=\"qzj4ns\" data-start=\"3294\" data-end=\"3322\"\u003eChartered Accountants (CA)\u003c\/li\u003e\n\u003cli data-section-id=\"m9p5qe\" data-start=\"3323\" data-end=\"3359\"\u003eCA Final and Intermediate Students\u003c\/li\u003e\n\u003cli data-section-id=\"px74ma\" data-start=\"3360\" data-end=\"3373\"\u003eCS Students\u003c\/li\u003e\n\u003cli data-section-id=\"1nti8t9\" data-start=\"3374\" data-end=\"3388\"\u003eCMA Students\u003c\/li\u003e\n\u003cli data-section-id=\"1byno41\" data-start=\"3389\" data-end=\"3406\"\u003eTax Consultants\u003c\/li\u003e\n\u003cli data-section-id=\"my0mbk\" data-start=\"3407\" data-end=\"3426\"\u003eTax Practitioners\u003c\/li\u003e\n\u003cli data-section-id=\"1ntgiym\" data-start=\"3427\" data-end=\"3459\"\u003eAdvocates handling tax matters\u003c\/li\u003e\n\u003cli data-section-id=\"1tjb6p4\" data-start=\"3460\" data-end=\"3481\"\u003eCorporate Tax Teams\u003c\/li\u003e\n\u003cli data-section-id=\"1vzynfn\" data-start=\"3482\" data-end=\"3502\"\u003eLaw Students India\u003c\/li\u003e\n\u003cli data-section-id=\"n9l8vx\" data-start=\"3503\" data-end=\"3547\"\u003eJudiciary Aspirants studying Taxation Laws\u003c\/li\u003e\n\u003cli data-section-id=\"17zrqrc\" data-start=\"3548\" data-end=\"3571\"\u003eFinance Professionals\u003c\/li\u003e\n\u003cli data-section-id=\"y1q6hv\" data-start=\"3572\" data-end=\"3598\"\u003eIncome Tax Practitioners\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"3600\" data-end=\"3603\"\u003e\n\u003ch1 data-section-id=\"1kosu3q\" data-start=\"3605\" data-end=\"3635\"\u003eWHY THIS BOOK IS VALUABLE\u003c\/h1\u003e\n\u003cul data-start=\"3637\" data-end=\"4032\"\u003e\n\u003cli data-section-id=\"4fkkhu\" data-start=\"3637\" data-end=\"3685\"\u003eCovers the latest Finance Act, 2026 amendments\u003c\/li\u003e\n\u003cli data-section-id=\"hqtzut\" data-start=\"3686\" data-end=\"3732\"\u003eWritten by highly respected taxation experts\u003c\/li\u003e\n\u003cli data-section-id=\"buviqk\" data-start=\"3733\" data-end=\"3777\"\u003ePractical and compliance-oriented approach\u003c\/li\u003e\n\u003cli data-section-id=\"pyprv3\" data-start=\"3778\" data-end=\"3827\"\u003eIncludes illustrations for better understanding\u003c\/li\u003e\n\u003cli data-section-id=\"b76o9q\" data-start=\"3828\" data-end=\"3870\"\u003eFAQ-based explanations for common issues\u003c\/li\u003e\n\u003cli data-section-id=\"v3k71s\" data-start=\"3871\" data-end=\"3926\"\u003eUseful for both learning and professional application\u003c\/li\u003e\n\u003cli data-section-id=\"1v9ew8\" data-start=\"3927\" data-end=\"3981\"\u003eTrusted publication from a reputed tax law publisher\u003c\/li\u003e\n\u003cli data-section-id=\"162ldgl\" data-start=\"3982\" data-end=\"4032\"\u003eBridges theory with real-world taxation practice\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003chr data-start=\"4034\" data-end=\"4037\"\u003e\n\u003ch1 data-section-id=\"1ngixeo\" data-start=\"4039\" data-end=\"4060\"\u003ePRODUCT DETAILS\u003c\/h1\u003e\n\u003cdiv class=\"TyagGW_tableContainer\"\u003e\n\u003cdiv class=\"group TyagGW_tableWrapper flex flex-col-reverse w-fit\" tabindex=\"-1\"\u003e\n\u003ctable data-start=\"4062\" data-end=\"4691\" class=\"w-fit min-w-(--thread-content-width)\"\u003e\n\u003cthead data-start=\"4062\" data-end=\"4087\"\u003e\n\u003ctr data-start=\"4062\" data-end=\"4087\"\u003e\n\u003cth data-start=\"4062\" data-end=\"4076\" data-col-size=\"sm\" class=\"last:pe-10\"\u003eParticulars\u003c\/th\u003e\n\u003cth data-start=\"4076\" data-end=\"4087\" data-col-size=\"md\" class=\"last:pe-10\"\u003eDetails\u003c\/th\u003e\n\u003c\/tr\u003e\n\u003c\/thead\u003e\n\u003ctbody data-start=\"4113\" data-end=\"4691\"\u003e\n\u003ctr data-start=\"4113\" data-end=\"4161\"\u003e\n\u003ctd data-start=\"4113\" data-end=\"4121\" data-col-size=\"sm\"\u003eTitle\u003c\/td\u003e\n\u003ctd data-start=\"4121\" data-end=\"4161\" data-col-size=\"md\"\u003eTax Deduction \u0026amp; Collection at Source\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4162\" data-end=\"4244\"\u003e\n\u003ctd data-start=\"4162\" data-end=\"4173\" data-col-size=\"sm\"\u003eSubtitle\u003c\/td\u003e\n\u003ctd data-start=\"4173\" data-end=\"4244\" data-col-size=\"md\"\u003eLaw, Practice and Procedure on Tax Deduction \u0026amp; Collection at Source\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4245\" data-end=\"4294\"\u003e\n\u003ctd data-start=\"4245\" data-end=\"4267\" data-col-size=\"sm\"\u003eAdditional Coverage\u003c\/td\u003e\n\u003ctd data-col-size=\"md\" data-start=\"4267\" data-end=\"4294\"\u003eAdvance Tax and Refunds\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4295\" data-end=\"4329\"\u003e\n\u003ctd data-start=\"4295\" data-end=\"4304\" data-col-size=\"sm\"\u003eAuthor\u003c\/td\u003e\n\u003ctd data-start=\"4304\" data-end=\"4329\" data-col-size=\"md\"\u003eCA (Dr.) Girish Ahuja\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4330\" data-end=\"4369\"\u003e\n\u003ctd data-start=\"4330\" data-end=\"4342\" data-col-size=\"sm\"\u003eCo-Author\u003c\/td\u003e\n\u003ctd data-start=\"4342\" data-end=\"4369\" data-col-size=\"md\"\u003eCA (Adv.) Rahul Agrawal\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4370\" data-end=\"4429\"\u003e\n\u003ctd data-start=\"4370\" data-end=\"4382\" data-col-size=\"sm\"\u003ePublisher\u003c\/td\u003e\n\u003ctd data-start=\"4382\" data-end=\"4429\" data-col-size=\"md\"\u003eCommercial Law Publishers (India) Pvt. Ltd.\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4430\" data-end=\"4452\"\u003e\n\u003ctd data-start=\"4430\" data-end=\"4441\" data-col-size=\"sm\"\u003eLanguage\u003c\/td\u003e\n\u003ctd data-start=\"4441\" data-end=\"4452\" data-col-size=\"md\"\u003eEnglish\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4453\" data-end=\"4482\"\u003e\n\u003ctd data-start=\"4453\" data-end=\"4463\" data-col-size=\"sm\"\u003eSubject\u003c\/td\u003e\n\u003ctd data-start=\"4463\" data-end=\"4482\" data-col-size=\"md\"\u003eDirect Taxation\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4483\" data-end=\"4537\"\u003e\n\u003ctd data-start=\"4483\" data-end=\"4494\" data-col-size=\"sm\"\u003eCategory\u003c\/td\u003e\n\u003ctd data-start=\"4494\" data-end=\"4537\" data-col-size=\"md\"\u003eTax Law Commentary \/ Professional Guide\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4538\" data-end=\"4579\"\u003e\n\u003ctd data-start=\"4538\" data-end=\"4555\" data-col-size=\"sm\"\u003eApplicable Law\u003c\/td\u003e\n\u003ctd data-start=\"4555\" data-end=\"4579\" data-col-size=\"md\"\u003eIncome Tax Act, 2025\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4580\" data-end=\"4614\"\u003e\n\u003ctd data-start=\"4580\" data-end=\"4593\" data-col-size=\"sm\"\u003eUpdated By\u003c\/td\u003e\n\u003ctd data-col-size=\"md\" data-start=\"4593\" data-end=\"4614\"\u003eFinance Act, 2026\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4615\" data-end=\"4648\"\u003e\n\u003ctd data-start=\"4615\" data-end=\"4625\" data-col-size=\"sm\"\u003eEdition\u003c\/td\u003e\n\u003ctd data-col-size=\"md\" data-start=\"4625\" data-end=\"4648\"\u003eLatest Edition 2026\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4649\" data-end=\"4671\"\u003e\n\u003ctd data-start=\"4649\" data-end=\"4658\" data-col-size=\"sm\"\u003eFormat\u003c\/td\u003e\n\u003ctd data-start=\"4658\" data-end=\"4671\" data-col-size=\"md\"\u003ePaperback\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr data-start=\"4672\" data-end=\"4691\"\u003e\n\u003ctd data-start=\"4672\" data-end=\"4682\" data-col-size=\"sm\"\u003eCountry\u003c\/td\u003e\n\u003ctd data-start=\"4682\" data-end=\"4691\" data-col-size=\"md\"\u003eIndia\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003chr data-start=\"4693\" data-end=\"4696\"\u003e\n\u003ch1 data-section-id=\"102eibw\" data-start=\"4698\" data-end=\"4712\"\u003eBENEFITS\u003c\/h1\u003e\n\u003ch3 data-section-id=\"jsvowu\" data-start=\"4714\" data-end=\"4741\"\u003eStrengthen Tax Practice\u003c\/h3\u003e\n\u003cp data-start=\"4743\" data-end=\"4836\"\u003eGain practical expertise in TDS, TCS, advance tax, and refund procedures applicable in India.\u003c\/p\u003e\n\u003ch3 data-section-id=\"14463ve\" data-start=\"4838\" data-end=\"4873\"\u003eImprove Professional Competence\u003c\/h3\u003e\n\u003cp data-start=\"4875\" data-end=\"4988\"\u003eDevelop a deeper understanding of tax compliance and advisory functions required by businesses and professionals.\u003c\/p\u003e\n\u003ch3 data-section-id=\"19iwp33\" data-start=\"4990\" data-end=\"5021\"\u003eExcel in Professional Exams\u003c\/h3\u003e\n\u003cp data-start=\"5023\" data-end=\"5099\"\u003eUseful reference material for CA, CS, CMA, taxation, and fiscal law studies.\u003c\/p\u003e\n\u003ch3 data-section-id=\"1h56262\" data-start=\"5101\" data-end=\"5125\"\u003eStay Legally Updated\u003c\/h3\u003e\n\u003cp data-start=\"5127\" data-end=\"5217\"\u003eKeep pace with the latest Finance Act amendments and evolving tax compliance requirements.\u003c\/p\u003e\n\u003chr data-start=\"5219\" data-end=\"5222\"\u003e\n\u003ch1 data-section-id=\"7tfcgc\" data-start=\"5224\" data-end=\"5244\"\u003eCALL TO ACTION\u003c\/h1\u003e\n\u003cp data-start=\"5246\" data-end=\"5499\"\u003eMaster 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.\u003c\/p\u003e","brand":"Lawpustak.com","offers":[{"title":"Default Title","offer_id":45218456698903,"sku":"TAX-DEDUCTION-\u0026-COLLECTION-COMMERCIAL","price":1949.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0580\/7259\/6503\/files\/SoldByLawPustak_248x248px_-2026-06-13T134019.586.jpg?v=1781515821","url":"https:\/\/www.lawpustak.com\/products\/tax-deduction-collection-at-source-finance-act-2026","provider":"Lawpustak.com","version":"1.0","type":"link"}