This book provides a complete and thorough analysis of the Income-tax provisions relating to deduction or collection of tax at source, advance tax and refunds.

This book is the 33rd Edition which incorporates all the amendments made up to Finance Act 2020. Key features of the book are as follows:

• Information on all the interconnected provisions are provided at a single place
• Detailed analysis of TDS and TCS provisions
• Complete analysis of the rules prescribed on TDS and TCS provisions
• Illustrations for easy understanding of various complex provisions
• Guidance on the controversial issues with supporting Case Laws
• Circulars and notifications are linked with the relevant provisions
• Forms required for meeting compliance requirements
• The list of content to quickly find the required information