Handbook on Tax Deduction at Source

Tax Deduction at Source Book by CA. P.T. Joy is a comprehensive guide covering TDS and TCS provisions under the Income-tax Act, 2025 as amended by the Finance Act, 2026. This practical handbook explains compliance procedures, filing obligations, TDS rates, penalties, and recent amendments in a simple manner.

This Tax Deduction at Source Book is an essential reference for tax professionals, businesses, and students dealing with TDS and TCS compliance in India. It also features a foreword by CA. T.N. Manoharan, Padma Shri awardee and former President of ICAI.

Key Highlights:

• Updated as per Finance Act, 2026
• Covers TDS and TCS provisions under Income-tax Act, 2025
• Explains TDS rates and compliance procedures
• Includes filing obligations and penalty provisions
• Useful for professionals, businesses, and students
• Practical reference guide for direct tax compliance in India