Practical Approach to TDS & TCS (4th Edition, 2026)
- Year of Publication: 2026
- Edition: 4th
- ISBN: 978-93-47779-99-2
- No.of Pages: 592
TDS — aptly stylized as T(e)D(iou)S — aptly reflects the intricate and often demanding nature of Tax Deducted at Source. Recognising that its numerous statutory provisions, varying rates, procedural requirements, and strict timelines can appear daunting, the author, CA R.S. Kalra, has thoughtfully incorporated practical illustrations throughout the book to dispel ambiguities and facilitate clearer understanding of TDS provisions in real-world contexts.
This comprehensive work presents a detailed exposition of both TDS and TCS, systematically arranged and carefully indexed section-wise for quick and convenient reference. At the outset, readers will find well-structured tables and charts summarizing applicable rates, due dates for deposit, tax payment timelines, and return filing requirements — features designed to support both conceptual clarity and practical compliance.
Ravinder broke the custom of not indulging into his family business, rather he moved the steering wheel of his life towards Chartered Accountancy profession after graduating Bachelors of Commerce from DAV College, Jalandhar and simultaneously doing his Masters of Commerce from Himachal Pradesh University. He fulfilled his innate desire to understand the intricacies of legal world by doing Bachelors of Law from Guru Nanak Dev University, Amritsar.
Ravinder won various accolades of success to his name but all this was not built overnight, these laurels were achieved by sleepless nights and rigorous efforts and on his journey of acquiring and sharing of knowledge, he contributed to the profession by being Vice-Chairman of Jalandhar Branch of NIRC of ICAI from 1995-1998, Chairman of Jalandhar branch of NIRC of ICAI for the year 2008-2009, Member of Regional Tax Advisory Committee of CBDT, New Delhi, Member of Direct Tax Committee of ICAI for the Year 2011-2012, Special Invitee in Direct Tax Committee of ICAI for the Year 2012-2013, Member of Indirect Tax Committee of ICAI for the Year 2013-2014, Member of Board of Studies of ICAI for 2014-15, Senate Member of Guru Nanak Dev University, Amritsar from 01.07.2014 to 30.06.2016, Member of Committee on Economic, Commercial Laws & WTO and Economic Advisory of ICAI for the Year 2017-2018 and at present he is on the panel of authors of "Tax Guru", the well known website for dissemination of taxation and other related information.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2026
- Edition: 4th
- ISBN: 978-93-47779-99-2
- No.of Pages: 592
TDS — aptly stylized as T(e)D(iou)S — aptly reflects the intricate and often demanding nature of Tax Deducted at Source. Recognising that its numerous statutory provisions, varying rates, procedural requirements, and strict timelines can appear daunting, the author, CA R.S. Kalra, has thoughtfully incorporated practical illustrations throughout the book to dispel ambiguities and facilitate clearer understanding of TDS provisions in real-world contexts.
This comprehensive work presents a detailed exposition of both TDS and TCS, systematically arranged and carefully indexed section-wise for quick and convenient reference. At the outset, readers will find well-structured tables and charts summarizing applicable rates, due dates for deposit, tax payment timelines, and return filing requirements — features designed to support both conceptual clarity and practical compliance.
Ravinder broke the custom of not indulging into his family business, rather he moved the steering wheel of his life towards Chartered Accountancy profession after graduating Bachelors of Commerce from DAV College, Jalandhar and simultaneously doing his Masters of Commerce from Himachal Pradesh University. He fulfilled his innate desire to understand the intricacies of legal world by doing Bachelors of Law from Guru Nanak Dev University, Amritsar.
Ravinder won various accolades of success to his name but all this was not built overnight, these laurels were achieved by sleepless nights and rigorous efforts and on his journey of acquiring and sharing of knowledge, he contributed to the profession by being Vice-Chairman of Jalandhar Branch of NIRC of ICAI from 1995-1998, Chairman of Jalandhar branch of NIRC of ICAI for the year 2008-2009, Member of Regional Tax Advisory Committee of CBDT, New Delhi, Member of Direct Tax Committee of ICAI for the Year 2011-2012, Special Invitee in Direct Tax Committee of ICAI for the Year 2012-2013, Member of Indirect Tax Committee of ICAI for the Year 2013-2014, Member of Board of Studies of ICAI for 2014-15, Senate Member of Guru Nanak Dev University, Amritsar from 01.07.2014 to 30.06.2016, Member of Committee on Economic, Commercial Laws & WTO and Economic Advisory of ICAI for the Year 2017-2018 and at present he is on the panel of authors of "Tax Guru", the well known website for dissemination of taxation and other related information.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
