Tax deduction and collection at source (Record no. 174536)

MARC details
000 -LEADER
fixed length control field 02008nam a2200193Ia 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20220830144439.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 200208s9999 xx 000 0 und d
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 343.04 KHA
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Kharbanda, S.R.
245 #0 - TITLE STATEMENT
Title Tax deduction and collection at source
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. New Delhi
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Name of publisher, distributor, etc. commercial
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2013
300 ## - PHYSICAL DESCRIPTION
Extent 1024 p.
520 ## - SUMMARY, ETC.
Summary, etc. All laws which seek to impose taxes also provide the mode of collection of such tax. Tax deduction and tax collection at source are the two most important and efficacious methods of gathering income tax. Provisions relating to TCS and TDS now apply in respect of a wide variety of incomes and payments. These provisions are beneficial both to the tax payers as well as the tax administrators. Failure to deduct or collect tax at source from the specified incomes and payments is punishable with penalty/interest/fine and deliberate defaults attract criminal prosecution. Further there are a score of obligations of filing statements, returns by those responsible for deducting or collecting tax at source and thus the provisions relating to TDS/TCS have cast a very heavy burden on those responsible for paying and disbursing different kinds of payments. Therefore a study of the law and procedure relating to tax deduction and tax collection at source is very important and absolutely essential not only for tax payers and disbursing officers but also for the tax administrators and tax professionals.<br/><br/>This Book, which is a pioneering work, is a comprehensive, exhaustive and critical appraisal of the entire gamut of law relating to TDS and TCS. These provisions undergo enormous changes every year. This Fifteenth Edition has been revised and updated in the light of the changes effected by the Finance Act, 2013, as well as case law and other developments like CBDT clarifications and elucidations reported up to the end of March 2013.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Income tax-rule, Tax laws
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Kharabanda, Arun
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Books
Source of classification or shelving scheme Dewey Decimal Classification
Holdings
Withdrawn status Lost status Damaged status Not for loan Home library Current library Shelving location Date acquired Total checkouts Full call number Barcode Date last seen Price effective from Koha item type
  Not Missing Not Damaged   Gandhi Smriti Library Gandhi Smriti Library   2020-02-08   343.04 KHA 155675 2020-02-08 2020-02-08 Books

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