TDS Ready Reckoner

• Chapter 1 - Introduction to TDS (Tax Deducted at Source)
• Chapter 2 - Tax Deduction at Source on Income from Salary, Income from Interest, Income from the Sale of Property, and Income from EPF Withdrawals
• Chapter 3 - Tax Collection at Source
• Chapter 4 - Highlights of amendments made by Finance Act, 2023
• Chapter 5 - Related Rule(s) under Income-Tax Rule
• Chapter 6 - Prescribed Form as per Income-Tax Rules
• Chapter 7 - Different Rules Used in Various TDS Sections
• Chapter 8 - Compounding of Offences Punishable under Various Categories
• Chapter 9 - Standard Operating Procedure Defining the Roles of Different TDS Authorities in Addressing the Issue of Prosecution and Compounding of TDS Cases
• Chapter 10 - Appeals, Decision of the Commissioner of Income-tax (Appeals) & Disposal of Appeals
• Chapter 11 - TDS Provisions Applicable to Non-Resident Indians (NRIs)
• Chapter 12 - Relevant Case Laws: Sections and Latest Judgment
• Chapter 13 - Conclusion

Acronyms