{"product_id":"tds-tax-deduction-at-source-tcs-tax-collection-at-source-23rd-edition-2026-adv-dr-ravi-gupta-ca-dr-arun-ahuja","title":"TDS (Tax Deduction at Source) \u0026 TCS (Tax Collection at Source)","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd width=\"3%\" class=\"heading2\"\u003e\n\u003ch2\u003eAbout \u003cspan class=\"head1\"\u003eTDS (Tax Deduction at Source) \u0026amp; TCS (Tax Collection at Source)\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eReferencer-I\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     \u003ca name=\"_Toc242441030\" title=\"_Toc242441030\"\u003e\u003c\/a\u003eTDS Rate Chart Tax Year 2026-27\u003c\/span\u003e\u003cspan\u003e                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003ca name=\"_Toc242441203\" title=\"_Toc242441203\"\u003e\u003c\/a\u003e\u003ca name=\"_Toc242441170\" title=\"_Toc242441170\"\u003e\u003c\/a\u003e\u003cstrong\u003e\u003cspan\u003eReferencer-II\u003c\/span\u003e\u003c\/strong\u003e\u003cstrong\u003e\u003cspan\u003e    \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242441204\" title=\"_Toc242441204\"\u003e\u003c\/a\u003e\u003cspan\u003eThe First Schedule\u003c\/span\u003e\u003cspan\u003e                                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003ca name=\"_Toc242441354\" title=\"_Toc242441354\"\u003e\u003c\/a\u003e\u003cstrong\u003e\u003cspan\u003eReferencer-III\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e  \u003ca name=\"_Toc242441355\" title=\"_Toc242441355\"\u003e\u003c\/a\u003eTabular Mapping of TDS Rules and Forms                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eReferencer-IV\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e  \u003ca name=\"_Toc242441479\" title=\"_Toc242441479\"\u003e\u003c\/a\u003eTax Rates - DTAA \u003cem\u003ev\u003c\/em\u003e Income-tax Act                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1          \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242442069\" title=\"_Toc242442069\"\u003e\u003c\/a\u003e\u003cspan\u003eSystem of Collection of Tax\u003c\/span\u003e\u003cspan\u003e                                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e          \u003ca name=\"_Toc242526130\" title=\"_Toc242526130\"\u003e\u003c\/a\u003eSalary and Accumulated Balance Due to an Employee     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3          \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242527237\" title=\"_Toc242527237\"\u003e\u003c\/a\u003e\u003cspan\u003eHow to Estimate Income under the Head “Salaries” for Purposes of TDS Salary and accumulated balance\u003c\/span\u003e\u003cspan\u003e                                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4          \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242527638\" title=\"_Toc242527638\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Insurance Commission [Section 393(1) Table Sl. No. 1(i)]\u003c\/span\u003e\u003cspan\u003e           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5          \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242528072\" title=\"_Toc242528072\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Commission (Non-Insurance) or Brokerage [Section 393(1) - Table Sl. No. 1(ii)]\u003c\/span\u003e\u003cspan\u003e                                                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6          \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242528459\" title=\"_Toc242528459\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS from Payment of Rent by Person Other than Specified Person\u003c\/span\u003e\u003ca name=\"_Toc242528460\" title=\"_Toc242528460\"\u003e\u003c\/a\u003e\u003cspan\u003e [Section 393(1) - Table Sl. No. 2(i) Income Tax Act, 2025]\u003c\/span\u003e\u003cspan\u003e                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7          \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242529135\" title=\"_Toc242529135\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS from Payment of Rent by a Specified Person [Section 393(1) - Table Sl. No. 2(ii)\u003c\/span\u003e\u003cspan\u003e] \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8          \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242529547\" title=\"_Toc242529547\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Consideration for Transfer of any Immovable Property (\u003cem\u003eOther than Agricultural Land\u003c\/em\u003e) [Section 393(1) - Table Sl. No. 3(i)]\u003c\/span\u003e\u003cspan\u003e                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9          \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242529873\" title=\"_Toc242529873\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Consideration (Not in Kind) under a Specified Development Agreement           \u003cbr\u003e\u003cem\u003eRead with Section 67(14) Income Tax Act, 2025\u003cbr\u003e\u003c\/em\u003e[Section 393(1) -Table Sl. No. 3(ii)]\u003c\/span\u003e\u003cspan\u003e                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 10        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242530570\" title=\"_Toc242530570\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Compensation\/Consideration on Compulsory Acquisition of Immovable Property (\u003cem\u003eOther than Agricultural Land\u003c\/em\u003e) [Section 393(1) Table Sl. No. 3(iii) of Income Tax Act, 2025\u003c\/span\u003e\u003cspan\u003e]                                                                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 11        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242530838\" title=\"_Toc242530838\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Income in Respect of Units                                   \u003cbr\u003e[Section 393(1) - Table Sl. No. 4(i)\u003c\/span\u003e\u003cspan\u003e]                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 12        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242531130\" title=\"_Toc242531130\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Certain Distributed Income from Units of a Business Trust [Section 393(1) — Table Sl. No. 4(ii)\u003c\/span\u003e\u003cspan\u003e]                                                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 13        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242531309\" title=\"_Toc242531309\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Income in Respect of Units of an Investment Fund [Section 393(1) Table Sl. No. 4(iii)]\u003c\/span\u003e\u003cspan\u003e                                                                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 14        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242531591\" title=\"_Toc242531591\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Income in Respect of Investment in a Securitisation Trust [Section 393(1) — Table Sl. No. 4(iv)\u003c\/span\u003e\u003cspan\u003e]                                                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 15        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242531986\" title=\"_Toc242531986\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Interest on Securities                                             \u003cbr\u003e[Section 393(1) - Table Sl. No. 5(i)]\u003c\/span\u003e\u003cspan\u003e                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 16        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242532368\" title=\"_Toc242532368\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Interest Other than Interest on Securities\u003cbr\u003e[Section 393(1) - Table Sl. No. 5(ii) and 5(iii)\u003c\/span\u003e\u003cspan\u003e]                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 17        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242532938\" title=\"_Toc242532938\"\u003e\u003c\/a\u003e\u003cspan\u003ePayments to Contractors - TDS on Work Contracts [Section 393(1) - Table Sl. No. 6(i)\u003c\/span\u003e\u003cspan\u003e] \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 18        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242533299\" title=\"_Toc242533299\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Payment of Certain Sums by Certain Individuals or HUF           \u003cbr\u003e[Section 393(1) - Table Sl. No. 6(ii)\u003c\/span\u003e\u003cspan\u003e]                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 19        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242533780\" title=\"_Toc242533780\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Fees for Professional or Technical Services\u003cbr\u003e[Section 393(1) — Table Sl. No. 6(iii)\u003c\/span\u003e\u003cspan\u003e]                               \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 20        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242534099\" title=\"_Toc242534099\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Dividends [Section 393(1), Table Sl. No. 7\u003c\/span\u003e\u003cspan\u003e]         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 21        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242534335\" title=\"_Toc242534335\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Payment in Respect of Life Insurance Policy [Section 393(1) — Table Sl. No. 8(i)]\u003c\/span\u003e\u003cspan\u003e                                                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 22        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242534624\" title=\"_Toc242534624\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Purchase of Goods [Section 393(1) - Table Sl. No. 8(ii)\u003c\/span\u003e\u003cspan\u003e] \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 23        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242534820\" title=\"_Toc242534820\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS in Case of Specified Senior Citizen [Section 393(1) — Table Sl. No. 8(iii)\u003c\/span\u003e\u003cspan\u003e] \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 24        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242535072\" title=\"_Toc242535072\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003eon\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003eBenefit\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003eor\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003ePerquisite\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003ein\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003eRespect\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003eof\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003eBusiness\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003eor\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003eProfession\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003e[Section\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003e393(1)\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003e—\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003eTable\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003eSl.\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003eNo.\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003e8(iv)\u003c\/span\u003e\u003cspan\u003e]                                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 25        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242537136\" title=\"_Toc242537136\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS from Payment by E-Commerce Operator to\u003cbr\u003eE-Commerce Participant [Section 393(1) — Table Sl. No. 8(v) Income Tax Act, 2025\u003c\/span\u003e\u003cspan\u003e]  \u003c\/span\u003e\u003c\/p\u003e\n\u003cstrong\u003e\u003cspan\u003e\u003cbr\u003e\u003c\/span\u003e\u003c\/strong\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 26        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242537402\" title=\"_Toc242537402\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Payment on Transfer of Virtual Digital Asset [Section 393(1) — Table Sl. No. 8(vi)\u003c\/span\u003e\u003cspan\u003e]                                                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 27        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242537762\" title=\"_Toc242537762\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Payments to Non-Residents \u0026amp;\u003cbr\u003eTDS on Income of Non-Resident Sportsmen\u003cbr\u003eor Sports Associations [Section 393(2) — Table Sl. No. 1] [\u003cem\u003eAny Income Referred to in Section 211\u003c\/em\u003e]\u003c\/span\u003e\u003cspan\u003e                                                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 28        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242538000\" title=\"_Toc242538000\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Interest on Foreign Currency Loans and Rupee-Denominated Borrowings [Section 393(2) — Table Sl. Nos. 2, 3 and 4\u003c\/span\u003e\u003cspan\u003e]                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 29        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242538227\" title=\"_Toc242538227\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Income by way of Interest Paid by Infrastructure Debt Fund to Non-Resident\/Foreign Company [Section 393(2) — Table Sl. No. 5\u003c\/span\u003e\u003cspan\u003e]   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 30        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242538576\" title=\"_Toc242538576\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Distributed Income from Business Trusts to Non-Resident Unitholders [Section 393(2) — Table Sl. Nos. 6 and 7\u003c\/span\u003e\u003cspan\u003e]                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 31        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242539117\" title=\"_Toc242539117\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Income in Respect of Units of an Investment\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003eFund\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003e[Section\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003e393(2)\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003e—\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003eTable\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003eSl.\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003eNo.\u003c\/span\u003e\u003cspan\u003e \u003c\/span\u003e\u003cspan\u003e8\u003c\/span\u003e\u003cspan\u003e]                                                                                         \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 32        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242539344\" title=\"_Toc242539344\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Income in Respect of an Investment in a Securitisation Trust [Section 393(2) — Table Sl. No. 9\u003c\/span\u003e\u003cspan\u003e]                                                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 33        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242539553\" title=\"_Toc242539553\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Income in Respect of Units of Mutual Fund or Units of Specified Company [Section 393(2) — Table Sl. No. 10\u003c\/span\u003e\u003cspan\u003e]                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 34        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242540197\" title=\"_Toc242540197\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Income from Units and LTCG Arising on Transfer of Units [Section 393(2)-Table Sl. Nos. 11 and 12\u003c\/span\u003e\u003cspan\u003e]                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 35        \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eTDS on Interest, Dividends and Long-Term Capital Gains [Section 393(2) — Table Sl. Nos. 13 and 14]                                                                           \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 36        \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eTDS on Income in Respect of Securities under Table: Sl. No. 1 of Section 210(1) [Section 393(2) — Table Sl. Nos. 15 and 16]                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 37        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242541058\" title=\"_Toc242541058\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Any interest or any other sum chargeable under the provisions of this Act, not being income from “Salaries” [Section 393(2) — Table Sl. No. 17]\u003c\/span\u003e\u003cspan\u003e        \u003c\/span\u003e\u003c\/p\u003e\n\u003cstrong\u003e\u003cspan\u003e\u003cbr\u003e\u003c\/span\u003e\u003c\/strong\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 38        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242541423\" title=\"_Toc242541423\"\u003e\u003c\/a\u003e\u003cspan\u003eSpecial Provisions Relating to Non-Residents and Foreign Companies [Including DTAA]\u003c\/span\u003e\u003cspan\u003e                                                                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 39        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242542357\" title=\"_Toc242542357\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS from income by way of winning from lottery, crossword puzzles, card game, etc. [Section 393(3) — Table Sl. No. 1]\u003c\/span\u003e\u003cspan\u003e                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 40        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242542759\" title=\"_Toc242542759\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Winnings from Online Games [Section 393(3) — Table Sl. No. 2]\u003c\/span\u003e\u003cspan\u003e          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 41        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242542941\" title=\"_Toc242542941\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Winnings from any Horse Race [Section 393(3) — Table Sl. No. 3]\u003c\/span\u003e\u003cspan\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 42        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242543145\" title=\"_Toc242543145\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Commission, Remuneration or Prize on Lottery Tickets [Section 393(3) — Table Sl. No. 4]\u003c\/span\u003e\u003cspan\u003e                                                                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 43        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242543384\" title=\"_Toc242543384\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Cash withdrawals from Banking Accounts\u003cbr\u003e[Section 393(3) — Table Sl. No. 5]\u003c\/span\u003e\u003cspan\u003e                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 44        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242543529\" title=\"_Toc242543529\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Repayment under National Savings Scheme and Deferred Annuity Plans [Section 393(3) — Table Sl. No. 6]\u003c\/span\u003e\u003cspan\u003e                                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 45        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242543699\" title=\"_Toc242543699\"\u003e\u003c\/a\u003e\u003cspan\u003eTDS on Salary, Remuneration, Commission, Bonus or Interest Paid to a Partner of a Firm [Section 393(3) — Table Sl. No. 7]\u003c\/span\u003e\u003cspan\u003e                                    \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 46        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242543863\" title=\"_Toc242543863\"\u003e\u003c\/a\u003e\u003cspan\u003eNo Deduction at Source\/Blanket Exemptions [Section 393 — Sub-sections (4), (5)]\u003c\/span\u003e\u003cspan\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 47        \u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eTax Collection at Source (TCS) [Section 394 of the Income Tax Act, 2025]        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 48        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242546149\" title=\"_Toc242546149\"\u003e\u003c\/a\u003e\u003cspan\u003eApplications, Declarations and Certificates\u003c\/span\u003e\u003cspan\u003e                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 49        \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242546561\" title=\"_Toc242546561\"\u003e\u003c\/a\u003e\u003cspan\u003eCompliance and Reporting, Processing of Statements\u003c\/span\u003e\u003cspan\u003e       \u003c\/span\u003e\u003c\/p\u003e\n\u003cstrong\u003e\u003cspan\u003eChapter 50     \u003c\/span\u003e\u003c\/strong\u003e\u003ca name=\"_Toc242547033\" title=\"_Toc242547033\"\u003e\u003c\/a\u003e\u003cspan\u003eConsequences of Defaults\u003c\/span\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":43421166174417,"sku":null,"price":1920.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/TDS_Tax_Deduction_at_Source_TCS_Tax_Collection_at_Source-23rd_edition_2026-adv.Dr.Ravi_Gupta_CA.Dr.Arun_Ahuja.jpg?v=1792660965","url":"https:\/\/shop.taxscan.in\/products\/tds-tax-deduction-at-source-tcs-tax-collection-at-source-23rd-edition-2026-adv-dr-ravi-gupta-ca-dr-arun-ahuja","provider":"Shopscan","version":"1.0","type":"link"}