Tax Deduction & Collection at Source with Finance Act 2026 | India Tax Guide

OVERVIEW Tax Deduction & Collection at Source is a comprehensive and practical commentary covering the law, practice, and procedure relating to TDS and TCS under the Income Tax framework in India. Authored by renowned taxation expert CA (Dr.) Girish Ahuja along with CA (Adv.) Rahul Agrawal, this latest edition incorporates amendments introduced by the Finance Act, 2026 and is based on the provisions of the Income Tax Act, 2025. Designed as an authoritative reference for tax professionals, chartered accountants, advocates, corporate tax teams, and students, the book explains complex TDS and TCS provisions through practical illustrations and FAQs. The content bridges statutory provisions with real-world compliance requirements, making it an indispensable taxation book in India. For CA, CS, CMA students, tax practitioners, and law students India, this latest edition serves as a valuable guide for academic study, professional practice, and competitive examinations. It is also useful as a supplementary reference for taxation and fiscal law portions of various professional and judiciary exam preparations. KEY FEATURES Authored by CA (Dr.) Girish Ahuja and CA (Adv.) Rahul Agrawal Published by Commercial Law Publishers (India) Pvt. Ltd. Updated as per the Finance Act, 2026 Based on provisions of the Income Tax Act, 2025 Covers both Tax Deduction at Source (TDS) and Tax Collection at Source (TCS) Includes Advance Tax and Refunds Contains practical Illustrations and FAQs Useful for professional taxation practice and compliance Valuable resource for CA, CS, CMA, and legal professionals Paperback Edition suitable for regular professional reference WHAT THIS BOOK COVERS Tax Deduction at Source (TDS) Fundamentals of TDS provisions Deductor and deductee obligations TDS rates and applicability TDS compliance procedures Deposit and reporting requirements TDS return filing Interest, penalties, and consequences of default Recent amendments affecting TDS provisions Tax Collection at Source (TCS) Scope and applicability of TCS Collection mechanisms Compliance and reporting requirements TCS on specified transactions Practical issues and solutions Updated provisions under recent amendments Advance Tax & Refunds Advance tax liability determination Computation and payment schedules Interest implications Refund procedures Rectification and processing issues Practical Taxation Coverage Income Tax Act, 2025 provisions Finance Act, 2026 amendments Compliance procedures Professional advisory guidance Case-based illustrations Frequently Asked Questions (FAQs) Practical tax administration issues WHO SHOULD BUY Ideal For Chartered Accountants (CA) CA Final and Intermediate Students CS Students CMA Students Tax Consultants Tax Practitioners Advocates handling tax matters Corporate Tax Teams Law Students India Judiciary Aspirants studying Taxation Laws Finance Professionals Income Tax Practitioners WHY THIS BOOK IS VALUABLE Covers the latest Finance Act, 2026 amendments Written by highly respected taxation experts Practical and compliance-oriented approach Includes illustrations for better understanding FAQ-based explanations for common issues Useful for both learning and professional application Trusted publication from a reputed tax law publisher Bridges theory with real-world taxation practice PRODUCT DETAILS Particulars Details Title Tax Deduction & Collection at Source Subtitle Law, Practice and Procedure on Tax Deduction & Collection at Source Additional Coverage Advance Tax and Refunds Author CA (Dr.) Girish Ahuja Co-Author CA (Adv.) Rahul Agrawal Publisher Commercial Law Publishers (India) Pvt. Ltd. Language English Subject Direct Taxation Category Tax Law Commentary / Professional Guide Applicable Law Income Tax Act, 2025 Updated By Finance Act, 2026 Edition Latest Edition 2026 Format Paperback Country India BENEFITS Strengthen Tax Practice Gain practical expertise in TDS, TCS, advance tax, and refund procedures applicable in India. Improve Professional Competence Develop a deeper understanding of tax compliance and advisory functions required by businesses and professionals. Excel in Professional Exams Useful reference material for CA, CS, CMA, taxation, and fiscal law studies. Stay Legally Updated Keep pace with the latest Finance Act amendments and evolving tax compliance requirements. CALL TO ACTION Master India's TDS and TCS framework with one of the most trusted professional taxation references available. Order your copy today and stay updated with the latest Finance Act, 2026 provisions before demand increases during tax and examination seasons.