PRACTICAL GUIDE
ON
TDS AND TCS
For Financial year
2008-09
Rs. 225/-
per copy
* Approved by Office of the Chief Commissioner of Income Tax, Chennai for
use by the officers of the TDS wing as well as DDOs.
* Approved by various nationalized banks like Indian Bank, State Bank of India, Canara
Bank, etc. for use at their branches.
Other features:
* Includes Ready Reckoner for TDS and TCS Rates clearly demarcating rates for various
assessees under different situations.
* Simplified, yet detailed procedure on how to compute:
* Income under the heads Salaries and Income from House Property for determining TDS
on salaries.
* Relief for VRS Compensation, Arrears of Salary, etc.
* Incorporates the provisions relating ti DTAA including the new agreements.
* Provisions and procedure for TCS.
* Formalities and procedure for e-TDS Return and e-TCS Return.
* Summary of provisions relating to Fringe Benefits Tax and Annual Information Return.
* Incorporates the Finance Bill, 2008 (passed by Lok Sabha) at appropriate places and
Circulars and Notifications up to April 2008