???? Latest Amendments at a Glance – All changes introduced by the Finance Act, 2025 explained clearly.
???? Section-wise Commentary – Detailed analysis of TDS and TCS provisions (Sections 192 to 206CCA).
???? Practical Scenarios & Case Studies – Real-life applications for better understanding and compliance.
???? TDS/TCS Rate Charts (FY 2025–26) – Quick-reference tables including higher rate provisions for non-filers and PAN/Aadhaar issues.
???? Compliance Checklists – Monthly/quarterly TDS returns, due dates, payment challans, and interest penalties.
???? New Provisions – Coverage of emerging areas such as TDS on virtual digital assets, online gaming, and e-commerce transactions.
???? Judicial Precedents & CBDT Circulars – Important rulings and departmental clarifications integrated.
Chartered Accountants, Tax Consultants, Finance Professionals
HR & Payroll Teams, Finance Managers, and Accountants
Students of CA, CS, CMA, and Tax Law Enthusiasts
✔️ Format of TDS Certificates (Form 16, 16A, etc.)
✔️ TDS/TCS Return Filing Process on TRACES & e-filing Portal
✔️ Common Errors & Notices – With guidance on rectification
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Concept of TDS & TCS
Legal framework: Sections 192 to 206CCA of the Income Tax Act
Importance of timely compliance
Overview of latest amendments by Finance Act, 2025
At a glance: Nature of Payment, Section, Threshold Limit, Rate
Surcharge & Cess applicability
192 – Salary
194A – Interest other than securities
194C – Contractors
194H – Commission/Brokerage
194I – Rent
194J – Professional Fees
194Q – TDS on purchase of goods
194R – Benefit or perquisite in business/profession
194S – Transfer of virtual digital assets (VDAs)
Others: 193, 194DA, 195, 196D, etc.
???? Amendments 2025: Revised threshold limits, new compliance rules for online payments, higher rate applicability for non-filers (Section 206AB).
Nature of collection, responsible persons, rates
206C(1) – Alcohol, forest produce, etc.
206C(1F) – Sale of motor vehicles > ?10 lakhs
206C(1G) – Foreign remittances & overseas tour packages
206C(1H) – Sale of goods > ?50 lakhs
???? Amendments 2025: Modified TCS rates for foreign travel & LRS, streamlined exemption procedures.
Due dates for TDS/TCS deposit
TDS returns (Form 24Q, 26Q, 27Q, 27EQ)
Late fee, interest, and penalty provisions (Sections 201, 234E, 271H)
Revised/Belated TDS returns
Form 16 / 16A – Salary and non-salary TDS
Form 27D – TCS Certificate
Form 15G/15H – Declaration for non-deduction
Online generation and validation through TRACES
Section 206AB/206CCA: Who qualifies as a "specified person"?
How to check compliance status on income tax portal
Practical steps for deductors
TDS on virtual digital assets (VDAs) – Section 194S
TDS on online gaming – Section 194BA
E-commerce operators – Section 194O
Crypto, influencers, and social media income
Salary structuring and TDS impact
TDS on property purchases
TDS on foreign remittances under LRS
TDS defaults and resolution steps
TAN registration and management
Filing TDS returns step-by-step
Downloading Form 16/16A from TRACES
Justification report, defaults, and resolution
Key Supreme Court/High Court decisions
CBDT clarifications on contentious issues
Impact of rulings on practical compliance
???? Ready Reckoner of TDS/TCS Sections
???? Compliance Calendar (FY 2025–26)
???? Sample Letters, Declarations, and Notices
???? TDS Payment Challan Format (Challan 281)
| G. Sekar Practical Guide On TDS and TCS As amended by The Finance Act |
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